不同結(jié)算方式第15章支付條款

1、不同結(jié)算方式的選擇使用 影響不同結(jié)算方式的主要因素:1、貨款的安全是第一重要的問(wèn)題2、占用資金時(shí)間的長(zhǎng)短3、結(jié)算手續(xù)的繁簡(jiǎn)、銀行費(fèi)用的多少8/18/20221可編輯ppt 選擇結(jié)算方式應(yīng)予考慮的因素 一、客戶信用二、經(jīng)營(yíng)意圖三、貿(mào)易術(shù)語(yǔ)四、運(yùn)輸單據(jù)8/18/20222可編輯ppt不同結(jié)算方式的結(jié)合使用一、信用證與匯付相結(jié)合部分貨款采用信用證，余額貨款采用匯付。二、信用證與托收相結(jié)合一筆交易的部分貨款以不可撤消信用證付款，其余部分依托收方式結(jié)算。例如：(% of the invoice value is available against clean draft at sight while t

2、he remaining%of documents be held against payment at sight under this credit. The full set of the shipping documents of 100% invoice value shall accompany the collection item and shall only be released after full payment of the invoice value. If the importer fails to pay full invoice value, the ship

3、ping documents shall be held by the issuing Bank (or Paying Bank) at the exporters disposal.)8/18/20223可編輯ppt不同結(jié)算方式的結(jié)合使用三、跟單托收與預(yù)付押金相結(jié)合 出口人受到預(yù)付款或押金后發(fā)運(yùn)貨物，并從貨款中扣除已收款項(xiàng)，將余額部分委托銀行托收。(Shipment to be made subject to an advance payment or down payment or down payment amountingto be remitted in favour of sell

4、er by T/T and the remaining part on collection basis, documents will be released against payment at sight.)8/18/20224可編輯ppt不同結(jié)算方式的結(jié)合使用四、備用信用證與跟單托收相結(jié)合 Payment available by D/P at sight with a Standby L/C in favour of seller for the amount of as undertaking. The Standby L/C should bear the clause: In

5、case the drawee of the documentary collection under SC No fails to honour the payment upon due date, the Beneficiary has the right to draw under this L/C by their draft with a statement stating the payment on S/C No was not honoured.8/18/20225可編輯ppt分期付款與延期付款對(duì)于大型機(jī)械、成套設(shè)備、飛機(jī)與輪船等的交易，往往采用兩種甚至兩種以上不同結(jié)算方式，例

6、如銀行保證書(shū)或備用信用證與匯付，再結(jié)合分期付款或延期付款辦法支付貨款。一、分期付款分期付款（progression payment ,pay by installments ）是指買方預(yù)交部分定金，其余貨款根據(jù)所訂購(gòu)商品的制造進(jìn)度或交貨進(jìn)度分若干期支付，在貨物交付完畢時(shí)付清或基本付清。二、延期付款延期付款 （deferred payment）是指買方在預(yù)付一部分定金后，大部分貨款在交貨后一段相當(dāng)長(zhǎng)的時(shí)間內(nèi)分期攤付。分期付款和延期付款方式通常適用于金額較大的機(jī)電產(chǎn)品交易。三、分期付款和延期付款的區(qū)別8/18/20226可編輯ppt案例1我出口人出售一批貨物給外國(guó)進(jìn)口人，合同規(guī)定的支付方式是50%

7、貨款憑不可撤銷信用證見(jiàn)票后30天付款，其余50%憑即期付款交單付款。我出口人委托當(dāng)?shù)劂y行轉(zhuǎn)托進(jìn)口國(guó)A銀行憑單據(jù)向進(jìn)口人收取貨款，同時(shí)，憑進(jìn)口人通過(guò)A銀行開(kāi)立的以我出口人為受益人的見(jiàn)票后30天付款的信用證開(kāi)出了50%價(jià)款的匯票。其后，A銀行根據(jù)進(jìn)口人按即期D/P支付的50%貨款將全部貨運(yùn)單據(jù)交給了進(jìn)口人，并將代收的50%貨款撥付給了托收行；與此同時(shí)，對(duì)我出口人開(kāi)立的匯票作了承兌。嗣后不久，A銀行宣布破產(chǎn)，以承兌的匯票在到期向其提示時(shí)也遭到退票。我出口人逐以貨物已被進(jìn)口人全部收取為由，向進(jìn)口人追償尚余的原信用證項(xiàng)下的50%貨款。進(jìn)口人借口開(kāi)證押金收不回而拒不償付。為此，我出口人訴諸法院。你認(rèn)為此案

8、應(yīng)如何判決？在這筆交易中，我出口人應(yīng)從中吸取什么教訓(xùn)？ 8/18/20227可編輯ppt案例1買賣合同規(guī)定買方開(kāi)立以賣方為受益人的全部金額的不可撤銷信用證，但賣方需先期提供一份其金額為價(jià)金10%的備用信用證。賣方按照合同要求按時(shí)開(kāi)立備用信用證，但買方未能如約開(kāi)立令賣方滿意的信用證，賣方因而拒絕交貨。買方根據(jù)備用證向開(kāi)證行要求付款。賣方以不交貨是由于未收到滿意的信用證為由要求開(kāi)證行拒絕付款，并上訴法院要求頒布不準(zhǔn)開(kāi)證行付款的禁令。你認(rèn)為開(kāi)證行與法院應(yīng)如何處理？并申述理由。 8/18/20228可編輯ppt買賣合同中的支付條款一、 匯付條款匯付方式通常用于預(yù)付貨款和賒賬交易。使用匯付方式結(jié)算貨款，

9、在買賣合同中應(yīng)當(dāng)明確規(guī)定匯付的時(shí)間、具體的匯付方法和金額等。以下是三個(gè)實(shí)例：Example 1:The Buyers shall pay the total value to the Sellers in advance by T/T(M/T or D/D) not later than Example 2: % of the total contract value as advance payment shall be remitted by the Buyer to the Seller through telegraphic transfer within one month afte

10、r signing this contract. Example 3:Payment by T/T: Payment to be effected by the Buyer shall not be later than days after receipt of the documents listed in the contract.8/18/20229可編輯ppt買賣合同中的支付條款二、托收條款 跟單托收的單據(jù)通常包括有憑以提取貨物的物權(quán)憑證，在何種情況下將單據(jù)交付買方，對(duì)買賣雙方的權(quán)益、責(zé)任和風(fēng)險(xiǎn)都關(guān)系重大。凡以托收方式結(jié)算貨款的交易，必須明確規(guī)定交單條件和付款、承兌責(zé)任以及付款期限等

11、內(nèi)容。例如： 8/18/202210可編輯ppt買賣合同中的支付條款A(yù)fter shipment, the Seller shall send through the Sellers bank a draft drawn on the Buyer together with the shipping documents to the Buyer through the Buyers bank for collection.1、D/P at sight Upon first presentation the Buyers shall pay against documentary draft d

12、rawn by the Sellers at sight. The shipping documents are to be delivered against payment only.2、D/P after sightThe Buyers shall duly accept the documentary draft drawn by the Sellers at days sight upon first presentation and make payment on its maturity. The shipping documents are to be delivered ag

13、ainst payment only.3、D/A The Buyers shall duly accept the documentary draft drawn by the Sellers at days sight upon first presentation and make payment on its maturity. The shipping documents are to be delivered against acceptance.8/18/202211可編輯ppt買賣合同中的支付條款三、 信用證支付條款如采用跟單信用證方式結(jié)算， 一般應(yīng)在買賣合同的支付條款中，就開(kāi)證

14、時(shí)間，開(kāi)證銀行，信用證的受益人、種類、金額、裝運(yùn)期、到期日等作出明確規(guī)定。 1、開(kāi)證時(shí)間為了明確買方的開(kāi)證責(zé)任， 最好的辦法是在買賣合同中，具體規(guī)定開(kāi)證時(shí)間，其訂法一般有以下幾種：1）to be opened to reach the Sellers days before the month of shipment2）to be opened to reach the Sellers not later than (month) (day)3）to be opened within days after receipt of the Sellers advice that the goods

15、 are ready for shipment 8/18/202212可編輯ppt合同中的信用證支付條款2、開(kāi)證銀行應(yīng)對(duì)開(kāi)證銀行的資信地位作必要的規(guī)定。如應(yīng)“通過(guò)賣方可接受的銀行”（through a bank acceptable to the Sellers） 3、受益人在一般情況下，可規(guī)定“以賣方為受益人”（in favour of the Seller） 8/18/202213可編輯ppt合同中的信用證支付條款 4、信用證的種類 在出口業(yè)務(wù)中，我方只接受不可撤消信用證。還應(yīng)規(guī)定信用證是即期的，還是遠(yuǎn)期的。例如： Irrevocable Credit at days sight (at

16、days after sight) Irrevocable Credit at days after the date of B/L Irrevocable credit at days after the date of draft8/18/202214可編輯ppt合同中的信用證支付條款 5、信用證金額在實(shí)踐中一般規(guī)定為發(fā)票價(jià)值的100%。但如涉及額外費(fèi)用需在信用證金額外支付者，則必須在合同中明確有關(guān)信用證應(yīng)作相應(yīng)的規(guī)定，以免影響收匯。在合同中訂明：The Buyers shall stipulate in the L/C: Port congestion surcharges, if an

17、y, at the time of shipment is for openers account and shall be paid to the beneficiaries in excess of the credit amount against their invoices and shipping companys original receipt showing actual surcharges paid.8/18/202215可編輯ppt合同中的信用證支付條款 6、到期日和到期地點(diǎn) 信用證的到期日（expiry date）習(xí)稱信用證的有效期（validity） valid f

18、or negotiation until the 15th day after the month of shipment信用證到期有三種情況，即議付到期、承兌到期和付款到期。我出口合同一般都規(guī)定信用證到期地點(diǎn)在我國(guó)或在我國(guó)某地（出口或議付地點(diǎn)）例如： valid for negotiation in Shanghai until8/18/202216可編輯ppt合同中的信用證支付條款L/C Payment Clause in the Contract合同中信用證支付條款的具體訂法，舉例如下：1. Sight Payment Credit :e.g.The Buyers shall open

19、through a bank acceptable to the Sellers an Irrevocable Sight Letter of Credit to reach the Sellers days before the month of shipment, valid for negotiation in China until the 15th day after the month of shipment.8/18/202217可編輯ppt合同中的信用證支付條款2.Deferred Payment Credit :e.g. The Buyers shall open throu

20、gh a bank acceptable to the Sellers an Irrevocable Letter of Credit at days sight to reach the Sellers days before the month of shipment, valid for negotiation in China until the 15th day after the month of shipment. 簡(jiǎn)化訂法，例如：Payment by Irrevocable Sight CreditBy Irrevocable Credit at 30 days sightBy Irrevocable L/C at 60 days after the date of B/L50% by L/C at sight, 50% by D/P at sight8/18/202218可編輯ppt案例1某外貿(mào)公司與某外商初次交易，按CIF術(shù)語(yǔ)出售一批貨物，出口合同的支付條款僅規(guī)定：“憑不可撤銷即期信用證在上海議付?！焙贤?guī)定的交貨條款為“7月在中國(guó)港口裝船，運(yùn)往歐洲某港，不準(zhǔn)轉(zhuǎn)運(yùn)”。貨物備妥后，