國際結算 第四章 托收：chapter4 Collection

InternationalSettlementChapter4CollectionChapter4Collection4.1AnOverviewofCollection4.2PartiestoCollection4.3TypesofCollection4.4ResponsibilityandObligationunderCollection4.5PointsforAttentionunderCollection4.6InternationalcustomsandpracticeforCollection—URC5224.1AnOverviewofCollection1.GeneralDefinitionofCollectionCollectionisakindofpaymentmethodininternationalsettlement.Itmeanswhenexporter(orthecreditor)hasshippedtheorderedgoodsorprovidedtheregulatedservices,hewillsubmitfinancialdocumentsorcommercialdocumentsorboth,whichevidencethefulfillmentofthecontractobligationandclaimthereto,tohisbank,requesthisbank,toentrusttheimporter’sbank(normallytheexporterbank’scorrespondentbank)topresentthedocumenttotheimporter(orthedebtor),andtocollectmoneyforgoodsorservicefromtheimporter.DefinitionofCollectionUndertheUniformRulesforCollection(URC),ICCPublicationNo.522collectionmeans:thehandlingbybanksofdocuments,inaccordancewithinstructionsreceived,inorderto:Obtainpaymentand/oracceptance;Deliverdocumentsagainstpaymentand/oragainstacceptance;Deliverdocumentsonothertermsandconditions.Attention:Financialdocuments:billsofexchange,promissorynotes,cheques,orothersimilarinstrumentsusedforobtainingthepayment.Commercialdocuments:invoices,transportdocuments,documentsoftitleorothersimilardocuments,oranyotherdocumentswhatsoever,notbeingfinancialdocuments.documentsfinancialdocumentsCparisonwithothertermsofpaymentFourBasicTermsofPaymentcashinadvanceopenaccountdocumentary(letterof)creditdocumentarycollectionUndercashinadvance,theimporterpaystheexporterbeforedeliveryofgoodsbytheexporter,theimporterextendcredittotheexporterandbearstheriskofexporter’snon-delivery.(infavoroftheexporter)Underopenaccount,theexportershipsthegoodsandsendtheshippingdocumentsdirectlytotheimporter,theimporterwillsettlethedebtsatadefinitefuturetime.Theexporterwillbeartheriskofimporter’snon-payment.(infavoroftheimporter)Collectionisaeffectivemethodthatcancompromisetheinterestconflictbetweenimporterandexporter.Whencomparedwiththesimplepricetermscashondelivery(COD),collectionisdistinguishedfromthetypicalCODintwoways:insteadofanindividualorashippingcompanycollectingforpayment,itisthebankhandlethetransaction;insteadofcashondeliveryforgoods,itiscashondeliveryfortitledocument(billoflading)thatisthenusedtoclaimthegoodsfromtheshippingcompany.Whencomparedwithdocumentaryletterofcredit,thehandingproceduresundercollectionismuchthesameasforthedocumentarycredit.However,therearestilltwomajordifferentexists:thedraftinvolvedundercollectionisnotdrawnonthebankforpayment,burratherontheimporteritself;theseller’bankhasnoobligationtopayuponpresentationbutonlyactasaagentbankonbehalfoftheseller,thusearningcommissionsfortheservicesprovided.Formtheperspectiveoftheimporter,adocumentarycollectionfallsbetweenopenaccountanddocumentarycredit.4.2PartiestoCollectionPrincipalRemittingBankCollectingBank[PresentingBank]Drawee1.PartiesPrincipal:

Itisapartythatentruststhebanktohandlecollectionbusiness.Hehandscommercialdocumentsorfinancialinstrumentsorbothtothebank,instructingtheremittingbanktocollectmoneyforgoodsorserviceforhim.RemittingBank:

Itisabankthatprincipalhasentrustedtohandlecollectionbusiness.Itisusuallylocatedintheexporter’scountry.CollectingBank:

Itisaimporter’sbankwhichacceptstheremittingbank’sinstructionsandinvolvedinthecollectionprocess..Itreceivescommercialdocumentsand/orfinancialdocumentsfromtheremittingbank,andfollowscollectioninstructiontoobtainpaymentfromthedrawee.PresentingBank:

Itisabankthatmakesthepresentationtothedrawee.Drawee:

Draweeisapartytowhompresentationistobemadeaccordingtothecollectioninstruction,itisusuallytheimporterorbuyerunderasalescontract.2.

LiabilitiesofthePartiesPrincipal:Delivergoodsstipulatedinthecontract;Submitdocumentscomplyingwithcontract;FillintheApplicationformforcollectionandetc.RemittingBank:Createcollectioninstructionaccordingtotheapplicationformsubmittedbytheprincipal;Examdocumentsandsendthemtocollectingbanketc.CollectingBankExecutetheremittingbank’scollectioninstruction;Examdocumentsanddeliverythemtoimporteragainstpaymentand/oragainstacceptanceand/oronothertermsandconditions;Whenfindinganyinconsistenceamongthecollectioninstructionandaccompanieddocuments,itshouldnotifytheremittingbankwithoutdelay.Collectproceedsstrictlyaccordingtotheinstructionsoftheremittingbank.PresentingBankThepresentingbankisresponsibleforconfirmingthattheacceptanceofbillappearstobecompleteandcorrect,butisnotresponsiblefortheauthenticityofthesignatureorfortheauthorityofthesignatory.Intheeventofnon-paymentornon-acceptance,thepresentingbankshouldascertainthereasonsfordishonorableandadvisetheremittingbankaccordinglywithoutdelay.DraweeExaminethedocumentstodeterminewhetheritwillacceptornot.Payoracceptthedraftbasedonthetermsofthecollection.Thedraweemayrefusetopay,however,oncethedraweepaysthedraftoracceptsandpaysthedraftatmaturity,ithastherighttoretainthedraft,evidencingthedischargeofhisliability.3.

RelationshipBetweenthePartiesprincipaldraweecollectingbankremittingbanksalescontractcollectionapplicationcollectioninstructions4.3TypesofCollectioncollectionCleanCollectionDocumentaryCollectionDocumentsagainstPayment(D/P)(atsightandaftersight)DocumentsagainstAcceptance(D/A)DirectCollection1CleanCollectionItiscollectionoffinancialdocumentsnotaccompaniedbycommercialdocuments.Acleancollectionmeansanarrangementwherebytheprincipalonthedraweeforthevalueofthegoods/servicesandpresentsthedraft(s)toremittingbankforcollection.Theremittingbankthensendsthedraft(s)alongwithacollectioninstructiontocollectingbankforpayment.2DocumentaryCollectionDocumentarycollectionmeanscollectionof:

(1)financialdocumentsaccompaniedbycommercialdocument;

(2)commercialdocumentsnotaccompaniedbyfinancialdocuments.

Itreferstotheprocessbywhichtheprincipalsubmitsfinancialdocumentsaccompaniedbycommercialdocumentsorcommercialdocumentsonlytoremittingbankforcollectingproceedsfromthedrawee.Underadocumentarycollection,thecollectingbankwillonlyreleasethedocumentstothedraweeagainstpaymentoracceptanceofthefinancialdocuments.2.1DocumentsagainstPayment(D/P)

D/Pmeansdocumentswillbereleasedonlyagainstpayment.Theprincipalorhisagentsubmitsthedocumentstotheremittingbankwithanordertodeliverthedocumentstothedraweeorhisagentonlywhenthedocumentshavebeenpaid.TheOverviewofD/Patsight

UnderD/Patsight,thecolletingbankpresentdocumentstothepayeeforpayment.Onlyafterthepaymenthasbeeneffectedondemand(atsight),canthedocumentsbereleasedtotheimporter.TheOverviewofD/Paftersight

UnderD/Paftersight,thecollectingbankfirstpresentsthedrafttothedraweeforacceptance,butdoesnotreleasethedocumentstothedrawee,andwhentheacceptedbillmatures,thecollectingbankpresentsittothedraweeforpayment,andonlyagainstthepaymentwillthecollectingbankreleasethedocumentstothedrawee.TheProceduresofD/PatsightPrincipalCollectingbankRemittingbankDrawee8.Creditsprincipal’saccount7.Transfers3.Examsandsendsrelateddocuments2.Shipmentandsubmitsdocuments4.Presentsforpayments5.pay1.SignacontractandindicateD/Patsight6.Deliversallthedocuments

TheProceduresofD/Paftersight5.Acceptance6.

presentsthedraftforpayment7.

effectspaymentPrincipalCollectingbankRemittingbankDrawee10.Creditsprincipal’saccount9.Transfers3.Examsandsendsrelateddocuments2.Shipmentandsubmitsdocuments4.Presentsforacceptance51.SignacontractandindicateD/Paftersight8.Releasethedocuments672.2.

DocumentsagainstAcceptance(D/A)Documentsagainstacceptancemeansthatthecollectingbankisallowedtoreleasethedocumentstothedraweeagainstthedrawee’sacceptanceofadraft.ThedraftunderD/Aisatimedraft.Itmaybemadepayableafterdateoraftersight.TheProceduresofD/A5.Acceptance6.

releasesthedocuments7.presentsthedraftforpaymentPrincipalCollectingbankRemittingbankDrawee10.Creditsprincipal’saccount9.Transfers3.Examsandsendsrelateddocuments2.Shipmentandsubmitsdocuments4.Presentsforacceptance51.SignacontractandindicateD/A68.Effectspayment73

DirectCollectionDirectcollectionisanarrangementwhichtheprincipalobtainsremittingbank’spre-numbereddirectcollectioninstruction,whichisfilledbytheprincipalhimselfenablinghimtosendthedocumentsdirectlytocollectingbankforcollection.ProceduresofDirectCollection3.

Theprincipalforwardsthefilledcollectioninstructionsaccompaniedbydocumentsdirectlytothecollectingbank;PrincipalCollectingbankRemittingbankDrawee7.Creditsprincipal’saccount6.transfers2.

pre-numbercollectioninstruction4.

presentsthedocumentsforacceptance/payment5.

effectspaymentandreleasesthedocuments1.

signacontractandindicatecollection34.4ResponsibilityandObligationunderCollection1responsibilityandobligationofprincipleTotheimporter(drawee)Establishthesalescontractrelationship;Prepareandshipthegoodsinstrictcompliancewiththequalityandquantityrequirementinthesalescontract;TotheremittingbankEstablishtheprinciple-agentrelationship;Presentthestipulateddocumentstotheremittingbankforcollection.Theprinciple-agentrelationshipwiththeremittingbankisestablishedbycollectionapplicationmadebytheprincipalandconfirmedbytheremittingbank.Themaincontentsofthecollectionapplicationinclude:documentsreleasingterms.thereimbursementmethodwhenfundshasbeencollectedbythecollectingbank.warrantandinsuranceunderD/Paftersight.bankingcharges.

whendishonoredbyimporter,whetherit’snecessarytomakeprotest.2.responsibilityandobligationofremittingbankCheckthecollectionapplicationandspecialinstructionfromtheprincipal.Verifythetypeandnumberofdocumentstobeapparentinconsistentwiththoseappearedonthecollectionapplication.

(Attention:Theremittingbankisnotresponsibleforcheckingcontentofdocuments.Forthepurposeofprovidinghighqualityservicestothecustomer,remittingbankwilltakethereasonablecaretomakesimplecheckingofthepresenteddocuments.)Create

thecollectioninstruction(collectionorder).3responsibilityandobligationofcollectingbankanddraweeCollectingbankHandletheinstructionreceivedfromremittingbank;Confirmdocumentsreceivedareinaccordancewiththoselistedonthecollectioninstruction;Createthenecessarydocumenttofacilitatethecollectionbusinessaspertheinstructionfromtheremittingbank;Effectpaymentwithoutdelay;NotificationofthecollectionsituationDraweeFulfillthepaymentobligationundersalescontract.

Ifthedraweerefusetomakeacceptanceoreffectpayment,itmuststatethereasontothecollectingbank(presentingbank,ifany),otherwiseitwillconstitutedefault.Hastherighttocheckdocumentsbeforeacceptanceorpayment4.5PointsforAttentionunderCollection1TransportDocumentsGoodsshouldnotbedelivereddirectlytotheaddressofabankorconsignedtoortotheorderofabankwithoutprioragreementonthepartofthatbank.Inordertotransfertherealrightfollowingthedocuments’released,theconsigneemustbewrittenas“Toorder”or“Toorderofshipper”,andthecorrectsampleisgivenbelow:

BillofladingShipper

TheExportingCompany,Tianjin

Consignee

ToorderNotifypartyTheImportingCompany

25QueenStreet,HongKong2InterestIfthecollectioninstructionspecifiesthatinterestistobecollectedandthedraweerefusestopaysuchinterest,thepresentingbankmaydeliverthedocument(s)againstpaymentoracceptanceoronothertermsandconditionsastherealfactswithoutcollectingsuchinterest.

Wheresuchinterestistobecollected,thecollectioninstructionmustspecifytherateofinterest,interestperiodandbasisofcalculation.Wherethecollectioninstructionexpresslystatesthatinterestmaynotbewaivedandthedraweerefusestopaysuchinterest,thepresentingbankwillnotdeliverdocumentsandwillnotberesponsibleforanyconsequencesarisingoutofanydelayinthedeliveryofdocument(s).Theinterestinstructionsinthecollectioninstructionsmustbemarkedinthefollowingsquares:□Pleasecollectinterestfordelayinpaymentcalculatedfromthematuritytothedateofactualpaymentattherateof…%p.a.onthebasisof360daysayearfromthedrawee.□Waive/(donotwaive)interestifrefusedbythedrawee.3ChargesandExpensesIfthecollectioninstructionspecifiesthatcollectionchargesand/orexpensesaretobepaidbydraweeandthedraweerefusestopaythem,thepresentingbankmaydeliverthedocument(s)againstpaymentoracceptanceoronothertermsandconditionsastherealfactswithoutcollectingchargesand/orexpenses.

Whenevercollectionchargesand/orexpensesaresowaived,theywillbepaidbyprincipalandmaybedeductedformtheproceeds.Wherethecollectioninstructionexpresslystatesthatchargesand/orexpensesmaynotbewaivedandthedraweerefusestopaysuchchargesand/orexpenses,thepresentingbankwillnotdeliverdocumentsandwillnotberesponsibleforanyconsequencescausedbythedelayinthedeliveryofthedocument(s).

Whenpaymentofcollectionchargesand/orexpenseshasbeenrefused,thepresentingbankmustinformtheremittingbankbytelecommunicationorotherexpeditiousmeanswithoutdelay.Thechargesand/orexpensesinstructionsinthecollectioninstructionmustbemarkedinthefollowingsquares:□Collectioncharges/expensesoutsideChinaareforaccountofthedrawee.□Waive/(donotwaive)chargesifrefusedbythedrawee.□Collectionchargesmaynotbewaivedandthedraweerefusedtopaysuchcharges,thepresentingbankwillnotdeliverdocuments.4ProtestThecollectioninstructionshouldgivespecificinstructionsregardingprotest,intheeventofnon-paymentornon-acceptance.Intheabsenceofsuchspecificinstructions,thebankshavenoobligationtohavethedocument(s)protestedfornon-paymentornon-acceptance.Theprotestinstructionsinthecollectioninstructionsmustbemarkedinthefollowingsquares:□Donotprotestincaseofdishonor.□Protestfor□Non-acceptance□Non-payment.□WewillgiveinstructiontoyouuponreceiptofSWIFT/airmailadviceofNon-acceptance/Non-acceptancewithreasons.5generalnotesandcautionsforhandlingcollectionbusinessFundamentalnotesandcautionsTipsandcautionsforthesellersTipsandcautionsforthebuyers4.6InternationalcustomsandpracticeforCollection—URC5221FormingprocessofURC522In1958,theinternationalchamberofcommercedrafteduniformrulesforcollectionofcommercialpaper.(ICCPublicationNo.192),ithaslaidasolidfoundationtotheform,structure,procedure,principleandunifiedtermsanddefinitionofcollectionbusiness.In1967,theICCpublisheditsNo.254publicationswhichhasannouncedthisrules,thisregulationhasthenbeenadaptedandobeyedinternationallywhendealingwithcollectionbusiness.In1978and1993revisedtwcie.In1996,putintoforce.2maincontentsofURC522UniformRulesforCollection(ICCPublicationNo.522)consistsof6parts,26articles.Itincludesgeneralprovisionanddefinition,formandstructureofcollection,formofpresentation,liabilitiesandresponsibilities,interestchargesandexpenses,andfinally,otherprovisions.CaseStudy:D/PchangedintoD/AOnApril9,2014,aremittingbankacceptedanoutwardcollectionbusinessodD/PatsightwithamountofUS100,00.Floowingtheexporter’sinstruction,theremittingbankmailedthefullsetofdocumentstogetherwithacollectioninstructiontoacollectingbankintheU.S.Aweeklater,theprincipalclaimedthattheimporterrequiredtheremittingbanktochange“D/PatsightintoD/Aat60daysaftersight”.Thepeincipalignoredtheremittingbank’swarningaboutthehighriskofD/Aandinsistedonthechange,sotheremittingbanksentamodificationinstruction.However,thecollectingbankneversentthenoticeofacceptance.OnAugust2,theprincipalaskedtheremittingbanktoinstructthecollectingbanktosendbackthedocuments.OnAugust19,theremiitingbankreceivedthereturneddocumentsandfoundoneofthethreeeoriginalbillsofladingwasmissing.ThroughanorganizationinU.S.,theprincipallearnedthatthegoodshadbeenpickedupbyimporter.Theremittingbankrequiredthatthecollectingbankeithersendbackthedocumentinfullormakepaymentbyacceptance.Butthecollectingbankpaidnoattentiontoit.Tips:LearnUCR522,Article11:a,b,c

ABearsmoreriskthanBObtaintransportdocumentsTakedeliveryofgoodsMakepaymentMaturitydateAssumeresponsibilityCommercialcreditWithgoodreputationMadeouttoorderandblankendorsed國際結算第四章托收本章內容托收的定義與特點托收業(yè)務的當事人及其權利、義務與責任

托收業(yè)務的程序托收種類托收業(yè)務的注意事項托收結算方式的國際慣例---URC522第一節(jié)托收的定義與特點一、托收的定義：

1.“托收”就是委托收款的簡稱，意指委托人（債權人）向銀行（托收行）提交憑以收取款項的金額單據(jù)（FinancialDocuments）或商業(yè)單據(jù)（CommercialDocuments）或兩者兼有，要求托收行通過其聯(lián)行或代理行向付款人（債務人）請求付款的一種結算方式。2.國際商會制定的《托收統(tǒng)一規(guī)則522》（UniformRulesforCollection，URC522）對托收作了如下定義：銀行根據(jù)所收到的指示，處理金融單據(jù)或商業(yè)單據(jù)以便取得付款和/或承兌，或憑付款和/或承兌交出商業(yè)單據(jù)，或憑其他條款或條件交出單據(jù)。注：

金融單據(jù)意指匯票、本票、支票或其它用于獲得貨幣付款的似票據(jù)。

商業(yè)單據(jù)意指發(fā)票、運輸單據(jù)、物權單據(jù)或其他相似單據(jù)，或不是金融單據(jù)的任何其他單據(jù)。二、托收方式的特點結算的基礎是商業(yè)信用進出口雙方各自“守信”達到“錢貨兩清”，托收行的銀行只是一般代理人。托收方式的安全性高于匯款方式出口商：可以通過控制代表貨權的單據(jù)來控制貨物；進口商：只要付了款或對金融票據(jù)進行了承兌，就可以得到代表物權的單據(jù)。進出口雙方資金負擔不平衡出口商的資金負擔較重。在進口商付款之前，貨物占用的資金均由其負擔，進口商基本不負擔資金。結算簡單、迅速、費用低國際結算多種方式中，比較而言，托收方式的手續(xù)相對簡單，速度也較快，費用成本也低很多，尤其是與信用證相比較，這一特點更為明顯。三、托收與其他結算方式的比較1.預付賬款、賒銷與托收出口方有利：出口商交貨前進口商就要支付款項，進口商對出口商給予了信用，承擔了到期出口商不交付貨物的風險。進口方有利：出口商發(fā)運貨物，將出口單據(jù)提交給進口商提貨，進口商延期結算貨款，出口商對進口商給予了信用，承擔了進口商到期不支付的風險。預付賬款賒銷托收使進出口雙方的權利、義務、利益和責任都得到了平衡。2.出口托收與跟單托收出口托收（有效的結算方式之一）當向國外客戶發(fā)運貨物或提供服務后，出口商提交代表債權的金融單據(jù)和代表貨物所有權的商業(yè)單據(jù)，只有在進口商付款、承兌或履行其他責任后，進口商才能得到單據(jù)予以提貨。跟單托收（跨國性的貨到付款）跟單托收是由銀行處理貨款支付的事宜。跟單托收是在收到可以向船運公司提取貨物的物權憑證（提單）后支付貨款。3.跟單信用證與跟單托收相同點：賣方需要準備并提交相關單據(jù)給銀行。不同點：跟單托收中涉及的匯票不是出具給銀行，要求銀行支付貨款，而是出具給進口商，要求其履行付款責任；跟單托收中賣方銀行在賣方提交單據(jù)時并不承擔付款責任，只是作為賣方的托收行或寄單行出現(xiàn)，而在信用證項下，當單證相符時，被指定銀行將履行付款責任，或承兌、議付單據(jù)。

第二節(jié)托收業(yè)務的當事人及其權利、義務與責任委托人Principal開出匯票委托銀行向國外付款方收款的人。托收行RemittingBank接受托收人的委托代收款項，同時委托國外自己的分支機構或代理行向債務人收款的銀行，代收行CollectingBank付款人Drawee匯款的付款人，通常是買賣合同中的買方。接受托收行的委托，向債務人收款的銀行，一般都是托收行的國外分支機構或代理行，它是進口方銀行。當事人的責任與義務委托人履行合約貿(mào)易合同：按合同交貨和按合同交單委托代理合同：委托人要在托收申請書上做出明確指示，以及在發(fā)生意外時作出及時的指示支付費用手續(xù)費、電報費、郵費、拒絕證書費、倉租費、保險費托收行執(zhí)行委托人的指示委托人在申請書中沒有加以指示的，托收行就按常規(guī)處理托收行要對其過失負責任代收行根據(jù)托收指示處理托收業(yè)務未經(jīng)托收行同意前不得變更托收指示上的任何條件，否則責任自負查收并核對單據(jù)，若單據(jù)有誤或遺失，及時通知托收行付款人履約付款注意：除以上4個當事人外，國際商會的《托收統(tǒng)一規(guī)則522》還增加了提示行（PresentingBank）作為托收結算方式的當事人之一。提示行是向付款人做出提示的代收行。代收行可以委托與付款人有往來賬戶關系的銀行作為提示行，也可以自己兼任提示行。委托人還可以指定在付款地的代理人作為“需要時的代理人”（Customer’sRepresentativeinCaseofNeed）,以便在托收業(yè)務中發(fā)生拒付時，辦理貨物存?zhèn)}、保險、轉售、運回等事宜。委托人則必須在托收申請書上寫明此代理人的權限。第三節(jié)

托收業(yè)務的程序委托人代收行托收行付款人提示行1.申請2.委托5.劃賬6.結匯3.提示4.付款貨物進口地銀行出口地銀行出口商進口商第四節(jié)托收種類托收光票托收跟單托收付款交單（即期與遠期）承兌交單直接托收一、光票托收（CleanCollection）

根據(jù)《托收統(tǒng)一規(guī)則》規(guī)定，光票托收是指金融單據(jù)不附帶商業(yè)單據(jù)的托收，即提交金融單據(jù)，委托銀行代為收款。有的光票托收也附有單據(jù)，但并不是整套貨運單據(jù)，只是發(fā)票、墊款清單等。二、跟單托收（DocumentaryCollection）跟單托收是指金融單據(jù)附有商業(yè)單據(jù)或不附有金融單據(jù)的商業(yè)單據(jù)的托收。跟單托收如以匯票作為收款憑證，即使用跟單匯票。1.付款交單（DocumentsagainstPayment,D/P）付款交單是指出口商的交單以進口商的付款為條件，即出口商發(fā)貨后，取得貨運單據(jù)，委托銀行辦理托收，并指示銀行只有在進口商付清貨款以后，才能把商業(yè)單據(jù)交給進口商。即期付款交單（D/Patsight）

是指出口商發(fā)貨后開具即期匯票，連同商業(yè)單據(jù)，通過托收行寄到進口地的代收行，代收行向進口商提示付款，進口商見票后立即付款，進口商付清款項后從銀行取得商業(yè)單據(jù)。遠期付款交單（D/Pat…daysaftersight）

是指出口商發(fā)貨后，開具遠期匯票，連同商業(yè)單據(jù)，通過銀行向進口商提示，進口商審核無誤后即在匯票上進行承兌，于匯票到期日付清貨款后再領取商業(yè)單據(jù)。即期付款交單（D/Patsight）委托人代收行托收行付款人8.結匯7.劃賬3.核對交單2.發(fā)貨、開票4.提示付款5.付款1.雙方約定即期付款交單出口商進口商6.放單遠期付款交單（D/Pat…daysaftersight）委托人代收行托收行付款人出口商8.結匯7.劃賬3.核對交單2.發(fā)貨、開票4.提示付款，要求承兌5.承兌1.雙方約定遠期付款交單6.付款交單進口商2.承兌交單（DocumentsagainstAcceptance,D/A）承兌交單是指出口商的交單以進口商在匯票上承兌為條件，即出口商在裝運貨物后開具遠期匯票，連同商業(yè)單據(jù)，通過銀行向進口商提示，進口商承兌匯票后，代收行即將商業(yè)單據(jù)交給進口商，在匯票到期時，進口商再履行付款義務，承兌交單方式只使用于遠期匯票的托收。委托人代收行托收行付款人出口商8.結匯7.劃賬3.核對交單2.發(fā)貨、開票4.提示付款，要求承兌5.承兌放單1.雙方約定承兌交單6.付款進口商不同點付款交單承兌交單實質不同貨款的收取與單據(jù)的轉移同時完成先承兌交單后收取貨款交單的依據(jù)不同以付款人的付款為交單依據(jù)以付款人的承兌未交單依據(jù)收款的時間不同在即期D/P方式下是即期付款；在遠期D/P方式下是遠期付款遠期付款委托人風險不同即期D/P方式下是即期收款，遠期D/P方式下可能面臨掌握貨權但收不到貨款的可能可能存在錢貨兩失的風險相同點1．均以商業(yè)信用為基礎；2．均屬于跟單托收方式；3．均屬于逆匯。付款交單與承兌交單三、直接托收直接托收是指，賣方/委托人從其銀行即托收行那里獲得托收指示的空白格式，由其自己填寫，連同托收單據(jù)直接寄給買方銀行，即代收行，請其代收貨款，并將已經(jīng)填妥的托收格式副本送給托收行，請托收行將其視同為該行自身所辦理業(yè)務的一種托收方式。委托人代收行托收行付款人7.結匯6.劃賬2