國(guó)際貿(mào)易實(shí)務(wù)（第四版）Chapter08 銀行單證

1、（第四版）國(guó)際商務(wù)單證雙語教程CHAPTER08Banking Documents銀行單證 CHAPTER ONE 8.1Methods of Payment支付方式點(diǎn)擊添加文本點(diǎn)擊添加文本點(diǎn)擊添加文本點(diǎn)擊添加文本8.1.1Prepaid/CashinAdvance/Cash with Order預(yù)付/預(yù)付現(xiàn)金/訂貨付現(xiàn)Prepaid terms are common, especially where the transaction value is not great or where the importer/buyer trusts the exporter/seller suffic

2、iently to prepay for the shipment. Obviously, this is the best arrangement for the exporter/seller.This is the most straightforward arrangement in the international transaction where the buyer negotiates the purchase of the goods and prepays with the cash, bank wire transfer, credit card, travelers

3、check or perhaps even a personal or business check. The importer/buyer either picks up the goods on the spot, or they are shipped after the payment has been received. In this case, the banks are hardly involved other than cashing a check, handling a bank wire transfer, arranging for a travelers chec

4、k or processing the credit card payment.支付方式8.1點(diǎn)擊添加文本點(diǎn)擊添加文本點(diǎn)擊添加文本點(diǎn)擊添加文本8.1.1Prepaid/CashinAdvance/Cash with Order預(yù)付/預(yù)付現(xiàn)金/訂貨付現(xiàn) 預(yù)付貨款的現(xiàn)象很普遍，尤其是在交易金額不高或進(jìn)口商/買方非常信任出口商/賣方的情況下。很明顯，對(duì)出口商/賣方來說，這是最好的付款方式。同時(shí)，這是國(guó)際貿(mào)易中最直接的付款方式。買方與賣方談好購買事項(xiàng)后即用現(xiàn)金、銀行電匯、信用卡或旅行支票的方式預(yù)付貨款，有時(shí)也使用個(gè)人或公司支票。進(jìn)口商/買方要么當(dāng)場(chǎng)提貨，要么允許賣方收到貨款后再發(fā)貨。在這種情況下，銀行

5、的業(yè)務(wù)只包括支票付現(xiàn)、辦理電匯、處理旅行支票或辦理信用卡支付。支付方式8.1點(diǎn)擊添加文本點(diǎn)擊添加文本點(diǎn)擊添加文本點(diǎn)擊添加文本8.1.2Open Account賒銷Open account terms are also common, especially where the exporter/seller sufficiently trusts that the importer/buyer will pay for the shipment at a later date. Obviously, this is the best arrangement for the importer/bu

6、yer.On open account terms the exporter/seller ships the goods to the importer/buyer on the expectation that the payment will be made at a set future date. This can be 30, 60, 90 or even 180 or 360 days after the shipment. The payment on the due date may still be made by the cash, bank wire transfer,

7、 credit card, travelers check or even a personal or business check.支付方式8.1點(diǎn)擊添加文本點(diǎn)擊添加文本點(diǎn)擊添加文本點(diǎn)擊添加文本8.1.2Open Account賒銷賒銷方式也很普遍，尤其是在出口商/賣方充分信任進(jìn)口商/買方的情況下，即允許進(jìn)口商/買方在貨物裝運(yùn)后的一段時(shí)間內(nèi)再付款。很明顯，對(duì)進(jìn)口商/買方來說，這是最好的付款方式。在賒銷條件下，出口商/賣方將貨物裝運(yùn)給進(jìn)口商/買方，并且相信進(jìn)口商/買方會(huì)在未來的某個(gè)日期付款。這個(gè)日期有可能是裝運(yùn)后的30天、60天、90天甚至180天或360天。到期付款時(shí)，支付的方式有現(xiàn)金、銀行

8、電匯、信用卡、旅行支票、個(gè)人或公司支票。支付方式8.1點(diǎn)擊添加文本點(diǎn)擊添加文本點(diǎn)擊添加文本點(diǎn)擊添加文本8.1.3Documentary Collection跟單托收In a documentary collection transaction, a seller uses banks as intermediaries to ensure that the documents conveying title to the shipment are not transferred to the buyer until the payment （or suitable promise of pay

9、ment） has been made. It is a “documentary” collection because the documents form the basis of the procedure.A documentary collection transaction requires a great deal of documents.在跟單托收交易中，賣方委托銀行保證在買方付款（或作出合適的付款承諾）前不能將代表貨物裝運(yùn)的單證交給買方。由于單證是履行程序的基礎(chǔ)，因此此類托收被稱為“跟單”托收。跟單托收交易中需要的單證數(shù)量較多。支付方式8.1點(diǎn)擊添加文本點(diǎn)擊添加文本點(diǎn)擊添

10、加文本點(diǎn)擊添加文本8.1.4Documentary L/C跟單信用證In a letter of credit transaction, the buyer uses the banks as the intermediaries to ensure that payment to the seller is made only after the certain terms and conditions have been met. All the terms and conditions involve the presentation of the documents. This is

11、why the technical name for this procedure is “documentary letter of credit” （details as section 8.3）.在信用證交易中，買方委托銀行保證僅在信用證的所有條款和條件都得到滿足時(shí)才付款。所有的條款和條件都與交單相關(guān)。這就是為什么此類交易有一個(gè)專門的名稱“跟單信用證”（詳細(xì)內(nèi)容參見8.3部分）。支付方式8.1 CHAPTER ONE8.2International Banking Documents國(guó)際銀行單證8.2.1 Documentary Collection Payment Documents跟

12、單托收付款單證A collection order is the key document prepared by the seller specifying the terms and conditions of the documentary collection. It must be prepared with care and precision because the banks are permitted to act only upon the instructions given.國(guó)際銀行單證8.2（1）The payment type and period as agree

13、d with the buyer;（2）The name and address of the buyer;（3）The buyers bank;（4）Instructions, if any, about what to do with the accepted bill of exchange;（5）The notation concerning the payment of the charges for the documentary collection;（6）Instructions for the lodging of a protest in the event of nona

14、cceptance or nonpayment;（7）Instructions for the notification of the agent or representative in the buyers country.國(guó)際銀行單證8.2The following are the key provisions of the collection order：8.2.1 Documentary Collection Payment Documents跟單托收付款單證托收單是賣方繕制的單證中非常重要的一項(xiàng)，是說明跟單托收的條款和條件的單證。由于它是銀行執(zhí)行托收手續(xù)的指示，因此委托書的繕制必

15、須謹(jǐn)慎和精確。國(guó)際銀行單證8.2（1）買方同意的付款方式和期限;（2）買方的名稱和地址;（3）買方銀行;（4）如有指示，應(yīng)說明匯票被承兌后應(yīng)如何處理;（5）標(biāo)注跟單托收的手續(xù)費(fèi)支付情況;（6）買方拒絕承兌或拒付后的處理辦法;（7）向賣方駐買方國(guó)家的代理或代表發(fā)出通知的指示。國(guó)際銀行單證8.2以下是托收單中包含的主要條款：（1）Letter of credit application (Sample 8-1).（2）Letter of credit.（3）Letter of credit advice/notification.（4）Request for amendment (to a let

16、ter of credit).（5）Amendment (to a letter of credit).（6）Amendment notification (to a letter of credit).（7）Negotiable bill of lading.（8）Document package for an importer/buyer (prepared by an exporter). （9）Draft/bill of exchange.國(guó)際銀行單證8.2 8.2.2Documentary Letter of Credit PaymentDocuments 跟單信用證付款單證（1）信

17、用證申請(qǐng)書（見樣單8-1）。（2）信用證。（3）信用證通知書。（4）（信用證）修改要求。（5）（信用證）修改函。（6）（信用證）修改通知書。（7）可轉(zhuǎn)讓提單。（8）（出口商）為進(jìn)口商/買方準(zhǔn)備的文件包。（9）匯票。國(guó)際銀行單證8.2 8.2.2Documentary Letter of Credit PaymentDocuments 跟單信用證付款單證國(guó)際銀行單證8.2 8.2.3Draft /Bill of Exchange and Acceptance匯票和承兌1.Draft/Bill of ExchangeThe most common versions of drafts are （1

18、） sight drafts which are payable when presented，and （2） time drafts (usance drafts) which are payable at a future fixed (specific) date or determinable (e.g. 30，60，90 days) date (details as section 6.8.1).2.AcceptanceAn acceptance is a time draft that has been accepted and signed by the drawee （the

19、buyer or bank） for payment at maturity. If a time draft is accepted by a buyer of merchandise, it is called a trade acceptance. If a time draft is accepted by a bank, it is called a bankers acceptance.3.Holding or Discounting Acceptance 4.Financing Transaction Using Acceptance5.“Clean” AcceptanceA “

20、clean” acceptance is one that does not have any notations attached that would compromise its value. 國(guó)際銀行單證8.2 8.2.3Draft /Bill of Exchange and Acceptance匯票和承兌1.匯票匯票最普遍的版本包括：（1）即期匯票，即提示后立刻付款；（2）遠(yuǎn)期匯票，即在未來某個(gè)具體的日期或未來某個(gè)時(shí)間段（如30天、60天、90天）后付款（詳細(xì)內(nèi)容參見6.8.1部分）。2.承兌匯票承兌匯票是已由受票人（買方或銀行）承兌和簽字，以保證到期付款的遠(yuǎn)期匯票。被工商企業(yè)者承兌

21、的遠(yuǎn)期匯票是商業(yè)承兌匯票；被銀行承兌的遠(yuǎn)期匯票是銀行承兌匯票。3.持有或貼現(xiàn)承兌匯票 4.使用承兌的融資交易 5.“清潔”承兌匯票“清潔”承兌匯票是指不附帶任何能讓票面價(jià)值有協(xié)商余地的標(biāo)注的匯票。 CHAPTER ONE8.3Documentary L/C跟單信用證跟單信用證8.3 8.3.1Types of Documentary Letters of Credit跟單信用證的分類1.Revocable，Irrevocable Letter of Credit2.Confirmed，Unconfirmed Letter of Credit 3.Special Documentary Lett

22、er of Credit（1）Revolving L/C. （2）Red clause L/C. （3）Transferable L/C. （4）Backtoback L/C. 跟單信用證8.3 8.3.1Types of Documentary Letters of Credit跟單信用證的分類 1.可撤銷信用證和不可撤銷信用證 2.保兌信用證和不保兌信用證 3.特殊跟單信用證（1）循環(huán)信用證。（2）紅條款信用證。（3）可轉(zhuǎn)讓信用證。 （4）背對(duì)背信用證。 跟單信用證8.38.3.2Role of Banks銀行的角色（1）In a documentary L/C, banks act up

23、on specific instructions given by an applicant （buyer） in a documentary L/C application. （2）In a documentary collection，banks act upon specific instructions given by the principal (seller) in the collection order. （3）Banks are required to act in faith and exercise reasonable care to verify that the

24、documents submitted appear to be as listed in the letter of credit or the collection order. （4）Banks are not liable for the acts of third parties. （5）Banks assume no liability or responsibility for the loss arising out of delays or loss in transit of the messages, letters, documents, etc.跟單信用證8.38.3

25、.2Role of Banks銀行的角色（6）Banks assume no responsibility regarding the quantity or quality of the goods shipped. （7）Without explicit instructions，banks take no steps to store or insure the goods. （8）If a documentary collection remains unpaid or a bill of exchange is not accepted and the collecting bank

26、 receives no new instructions with 90 days，it may return the documents to the bank from which it received the collection order.（9）So long as the documents presented to the banks appear on their face to comply with the terms and conditions of a letter of credit, banks must accept them and initiate th

27、e payment process as stipulated in the L/C.跟單信用證8.38.3.2Role of Banks銀行的角色（1）在跟單信用證中，銀行根據(jù)開證申請(qǐng)人（買方）所提供的跟單信用證申請(qǐng)書上的詳細(xì)指示辦理業(yè)務(wù)。（2）在跟單托收中，銀行根據(jù)委托人（賣方）所提供的托收單上的詳細(xì)指示辦理業(yè)務(wù)。（3）銀行應(yīng)該以誠(chéng)實(shí)的態(tài)度、合理的方式來核查所收到的單證是否與信用證或托收單上所列明的一致。但是，銀行不對(duì)所收到的單證的真實(shí)性負(fù)責(zé)。（4）銀行不對(duì)第三方的行為所造成的損失負(fù)責(zé)。（5）對(duì)于信息、郵件、單證在運(yùn)送途中的延誤或遺失所造成的損失，銀行概不負(fù)責(zé)。（5）銀行不對(duì)所裝運(yùn)貨物的數(shù)

28、量或質(zhì)量負(fù)責(zé)。跟單信用證8.38.3.2Role of Banks銀行的角色（7）若無明確指示，銀行不負(fù)責(zé)存儲(chǔ)貨物或給貨物投保。這對(duì)買賣雙方來說是個(gè)難題。未收到貨款的賣方仍然擁有貨物的所有權(quán)以及保險(xiǎn)利益。（8）在跟單托收項(xiàng)下，如果代收行在匯票被拒付或被拒絕承兌后的90天內(nèi)得不到任何指示，那么代收行將把單證退還給向其發(fā)出托收單的銀行。（9）只要所提交單證的表面符合信用證上的條款和條件，銀行就必須接受這些單證并開始辦理信用證上規(guī)定的付款手續(xù)。跟單信用證8.38.3.3Electronic Application for a Documentary L/C跟單信用證的電子申請(qǐng)書Its becomin

29、g more and more common. Buyers install software on their office PCs that enable them to fill out an application and send it to their banks processing center. The security is provided using the encryption and password systems. Electronic applications enable the repeat letter of credit applicant faste

30、r turnaround and cut paperwork for everybody.這類支付方式正日趨普及。買方先在辦公室的電腦上安裝相應(yīng)的軟件，然后在電腦上填寫開證申請(qǐng)書，并通過網(wǎng)絡(luò)將申請(qǐng)書傳送到銀行數(shù)據(jù)處理中心。該程序的安全通過密碼來保證。電子申請(qǐng)使重復(fù)申請(qǐng)信用證的申請(qǐng)人工作效率更高，減少了紙質(zhì)工作。跟單信用證8.38.3.4Documents Movement for Issuance of an L/C信用證開立的單證流程Figure 8-1Document Movement for Issuance of an L/C跟單信用證8.38.3.4Documents Movemen

31、t for Issuance of an L/C信用證開立的單證流程圖8-1信用證開立的單證流程圖跟單信用證8.3 8.3.5Documents Movement for Amendment to an L/C信用證修改的單證流程Figure 8-2Documents Movement for Amendment to an L/C跟單信用證8.3 8.3.5Documents Movement for Amendment to an L/C信用證修改的單證流程圖8-2信用證修改的單證流程圖跟單信用證8.3 8.3.6Documents and Goods Movement for Utili

32、zation of an L/C信用證下單證和貨物的流轉(zhuǎn)Figure 8-3Document and Goods Movement for Utilization of an L/C跟單信用證8.3 8.3.6Documents and Goods Movement for Utilization of an L/C信用證下單證和貨物的流轉(zhuǎn)圖8-3信用證下單證和貨物的流轉(zhuǎn)圖跟單信用證8.31.Irrevocable Straight Documentary L/CAdvantage/disadvantage： It is of greatest advantage to the buyer w

33、ho does not incur a liability to pay the seller until his own bank reviews the documents.Engagement clauses： We hereby engage with you that each draft drawn and presented to us under and in compliance with the terms of this documentary L/C will be duly honored by us.This L/C is subject to UCP600 and

34、 engages us in accordance with the terms thereof.跟單信用證8.32.Irrevocable Negotiation Documentary L/CAdvantage/disadvantage：This form of L/C is of advantage to the seller who does not have to wait until the buyers bank reviews the documents to get the L/C paid.Engagement clauses：The L/C available with

35、any bank，by negotiation for payment of beneficiarys draft at sight . This L/C is subject to UCP600 and engages us in accordance with the terms thereof.跟單信用證8.33.Irrevocable Unconfirmed Documentary L/CAdvantage/disadvantage： There is a slight advantage to the buyer as the buyer is typically responsib

36、le for paying the documentary L/C fees. Since confirmation incurs a fee，the buyer would have a small savings.Engagement clauses：This L/C is subject to UCP600 and engages us in accordance with the terms thereof. The enclosed advice is sent to you without confirmation.跟單信用證8.34.Irrevocable Confirmed D

37、ocumentary L/CAdvantage/disadvantage: This is the most secure L/C for the seller because it adds the guarantee of the second （and usually local） bank to that of the issuing bank. The confirmation by the second bank is the equivalent of added insurance, and the insurance costs money, so this form of

38、the L/C is more costly.Engagement clauses：This L/C is subject to UCP600 and engages us in accordance with the terms thereof. Confirmation instructions： with confirm，or confirmed.跟單信用證8.31.不可撤銷直接付款跟單信用證優(yōu)缺點(diǎn)：對(duì)買方非常有利，因?yàn)橘I方在其指定銀行核查單證之前不需承擔(dān)付款責(zé)任。表示文句：我行保證及時(shí)對(duì)所有根據(jù)本信用證開具并與其條款相符的匯票兌付。本信用證根據(jù)UCP600開立，我行受信用證條款的約束。

39、2.不可撤銷議付跟單信用證優(yōu)缺點(diǎn)：這類信用證對(duì)賣方有利，因?yàn)橘u方在買方銀行審核單證之前即可得到貨款。表示文句：信用證在任何銀行都可以根據(jù)受益人的即期匯票議付；本信用證根據(jù)UCP600開立，我行受信用證條款的約束。跟單信用證8.33.不可撤銷不保兌跟單信用證優(yōu)缺點(diǎn)：這類信用證對(duì)買方稍有利，因?yàn)樾庞米C相關(guān)費(fèi)用通常由買方承擔(dān)，在不保兌情況下，買方可省去一筆費(fèi)用。表示文句：本信用證根據(jù)UCP600開立，我行受信用證條款的約束。附件中的通知已在未保兌的情況下發(fā)送給你方。4.不可撤銷保兌跟單信用證優(yōu)缺點(diǎn)：它是對(duì)賣方最有保障的信用證，因?yàn)橛械诙毅y行（一般是本地銀行）對(duì)信用證的開證行付款責(zé)任進(jìn)行擔(dān)保。第二家

40、銀行的保兌相當(dāng)于額外的保險(xiǎn)，這種保險(xiǎn)不是免費(fèi)的，因此它是更昂貴的信用證。表示文句：本信用證根據(jù)UCP600開立，我行受信用證條款的約束。保兌指示：保兌或受保兌。跟單信用證8.38.3.7Discrepancies with Documents單證不符點(diǎn)If a bank involved in the transaction finds the discrepancies in the documents，it has several options：（1）The advising or confirming bank can refuse to accept the documents an

41、d return them to the seller (beneficiary) so that they can be corrected or replaced.（2）The issuing bank，if it feels the discrepancy is not material to the transaction，can ask the buyer (applicant) for a waiver for the specific discrepancy，but must do so within seven banking days.（3）The advising or confirming bank can remit the documents under approval to the issuing bank for settlement.（4）The issuing or confirming bank can return the incorrect documents directly