chapter 7 paymentpptConvertor文档格式.docx

1、 ABC Import and Export Co, Ltd. 56 Linden Street Miami.U.S.A Shanghai A&G Import and Export Corporation Manger （Inv. No. 677/2009） （signed） 汇票的使用1. Issue （出票）2. Presentation （提示）（1）Presentation for Payment付款提示（2）Presentation for Acceptance承兑提示3. Acceptance（承兑）4. Payment（付款）5. Endorsement（背书）6. Disho

2、nor（拒付 或退票）背书（Endorsement）（1） 背书方式 Blank Endorsement空白背书 或不记名背书 Special Endorsement 特别背书 或记名背书 （2） Prior party前手与后手（Subsequent party） 前手对后手负有担保汇票必然会被承兑或付款的责任。 （3） Discount贴现远期汇票付款日期的四种记载方法（1）规定某一个特定日期（2）付款人见票后若干天at days after sight（3）出票后若干天at days after date of draft （4）提单签发日后若干天at days after B/L da

3、teNew Words & Expressionsdraw v. 开出（汇票） draw on sb for sth As agreed, we are drawing （a draft） on you for the value of this sample shipment. 按约定，我们将开出一张汇票向你方索取这批样货的价款。 We are drawing on you at sight against your purchase of 200 sets of color TV sets. 对于你方购买的200台彩电，我们将开出即期汇票向你方索取货款。A promissory note

4、is an unconditional promise in writing made by one person to another signed by the maker, engaging to pay, on demand or at a fixed or determinable future time, a sum certain in money to, or to a order of, a specified person or to a bearer.本票的种类Classification of the promissory note1.按出票人的不同，本票分为： （1）

5、银行本票（Bankers Promissory Note; Cashiers Order）。 （2）商业本票（General Promissory Note）。2.按付款时间的不同，本票分为： （1）即期本票（Sight Promissory Note）。 （2）远期本票（Time Promissory Note）。Promissory Note for US$60,000.00 London, July 12, 2002. At one month after date I promise to pay to the order of John Brown the sum of SIXTY

6、THOUSAND US DOLLARS. Domingo Scott Signature Cheque支票 A cheque is an unconditional order in writing drawn on a banker signed by the drawer, requiring the banker to pay on demand a sum certain in money to or to the order of specified person or to a bearer. It is divided into cash cheque and transfer

7、cheque; crossed cheque and non-crossed cheque.Check for US$5,000 London, August 25, 2002 Pay to the order of United Trading Co. the sum of Five THOUSAND US DOLLARS For Samuel and John Company, London Signature1.记名支票（Check to Order）是和不记名支票（Check to Bearer） 2.保付支票（Certified Cheque） 支票一经保付，保付银行必须付款，不会出

8、现退票的情形。3.划线支票（Crossed Check） 支票的种类支票样本Modes of International Paymentremittance, collection, letter of creditNov. 21 Remittance means that the buyer remits money to the seller through a bank on his own initiative.汇付Remittance（1）汇款人（Remitter）。（2）汇出行（Remitting Bank）。 （3）汇入行（Paying Bank）。（4）收款人（Payee）。汇

9、付方式的当事人 根据使用的支付工具的不同，汇付可分为三种：1.Mail transfer （M/T）:（信汇） 2.Telegraphic transfer （T/T）（电汇） 3.Demand draft （D/D）: （票汇） 汇付的种类 电/信汇申请书并交款付费1汇款回执2Remitting bank汇出行合同汇款指示3付讫借记通知 7收人据5付6paying bank汇入行汇款人Remitter（进口人）（债务人）收款人payee（出口人）（债权人）通知书4电、信汇业务程序图M/T, T/T 票申请并交费1银行即期 票银行即期汇票3票汇通知书4付讫借记通知7付款行收款人票汇业务程序图P

10、ayment in Advance预付货款Cash on DeliveryCOD交货后付款Cash with OrderCWO随订单付现 （统称赊账交易Open Account TradeO/A） 汇付的使用汇付条款The buyer shall pay 100% the sales in advance by Demand Draft （D/D） to reach the sellers not later than 20 OCT.托收CollectionCollection means that the exporter asks his bank to arrange for the a

11、cceptance or payment of the bill overseas, and the bank will carry his task through its own branch office abroad or a correspondent bank.托收所涉及的当事人Parties involved in collection（1） Principal委托人（2）Remitting Bank托收银行（3） Collecting Bank代收银行（4） Payer付款人可能当事人：（1）提示行（Presenting Bank）。（2）需要时的代理（Principals R

12、epresentative in case of Need）。托收的种类Kinds of collection 1.Collection on clean bill光票托收2.Collection on documentary bill跟单托收Document against payment（D/P）: 付款交单 D/P at sight: 即期付款交单 D/P after sight: 远期付款交单 Documents against acceptance （D/A）:承兑交单委托人principal（出口人exporter,drawer ）托收行Remitting bank（出口地银行）付

13、款人drawee代收行Collecting bank （进口地银行）（1）订合同（2）申请书、 即期跟单汇票（3）委托书、汇票 、 全套单据（4）提示付款即期付款交单 流 程 简 图（5）付款交单（6）转账（7）货款委托人托收行付款人代收行（2）申请书、 远期跟单汇票（3）委托书、汇票 、 全套单据（4）提示承兑远期付款交单 流 程 简 图（6）付款交单（7）转账（8）货款（5）承兑留单（3）委托书、汇票、 全套单据承 兑 交单 流 程 简 图（5）承兑交单（6）提示付款合同中的托收条款以D/P at sight为例：Upon first presentation the buyer shal

14、l pay against documentary draft drawn by the sellers at sight.The shipping documents are to be delivered against payment only.买方应凭卖方开具的即期跟单汇票见票时立即付款，付款后交单。函电语气我方将以托收方式开出向你支取的即期跟单汇票,而不是信用证.We will draw on you by our documentary draft at days sight ,on collection basis, without L/C.With regard to Cont

15、ract No.6785,we are agreeable to D/P payment.合同中远期付款交单示例（D/P after Sight）买方对卖方开具的见票后天付款的跟单汇票，于第一次提示时即予承兑，并应于汇票到期日即予付款，付款后交单。The Buyer shall duly accept the documentary draft drawn by the Sellers at days sight upon first presentation and make due payment on its maturity. The shipping documents are to

16、 be delivered against payment only.承兑交单（D/A）举例 天付款的跟单汇票，于第一次提示时即予承兑，并应于汇票到期日即付款，承兑后交单。The Buyers shall duly accept the documentary draft drawn by the Sellers at days sight upon first presentation and make due payment on its maturity. The shipping documents are to be delivered against acceptance. 国际保

17、理International Factoring 信用证Letter of CreditLetter of Credit （credit）: is a letter that the bank addressed to the seller, written and signed by a bank acting on behalf of the buyer.信用证的特征The feature of the letter of credit 1. It is a kind of bank credit. 信用证是一种银行信用2. It is a self-sufficient document

18、.信用证是一份独立的文件3. It is a document deal.信用证业务处理的是单据1. Applicant开证申请人。又称开证人（Opener） 。2. Issuing Bank; Opening Bank开证银行。3. Advising Bank; Notifying Bank通知银行。4. Beneficiary受益人。5. Negotiating Bank议付银行。6. Paying Bank; Drawee Bank付款银行。信用证方式的当事人 船运公司开证申请人Applicant, Opener 受益人Beneficiary信用证的业务流程开证银行Issuing Ban

19、kOpening BankPaying Bank;通知行Advising Bank;议付行Negotiating Bank1.贸易合同5.装运货物2.开证10.审单11.4.信用6.7.垫3.开立信用证8.寄单索偿9.审单偿付12.提货信用证的种类（一） 从信用证项下是否随附货运单据划分Documentary Credit跟单信用证Clean Credit光票信用证 （二） 从信用证是否有另一家银行参加保证兑付货款的角度划分1. Confirmed L/C保兑信用证2. Unconfirmed L/C不保兑信用证（三）从信用证的兑现方式不同来划分。1. Payment Credit付款信用证（

20、1） Sight Payment Credit即期付款信用证（2） Deferred Payment Credit延期付款信用证2. Acceptance Credit承兑信用证3. Negotiation Credit议付信用证（四）根据付款时间的不同划分1. Sight L/C即期信用证2. Usance L/C远期信用证（五） 从受益人对信用证权利可否转让来划分1. Transferable L/C可转让信用证2. Non-transferable L/C不可转让信用证信用证的种类Kinds of L/C（六）循环信用证（Revolving L/C） （七）对开信用证（Reciproca

21、l Credit）（八）对背信用证（Back to Back L/C） （九）预支信用证（Anticipatory L/C） 俗称“红条款信用证”（Red Clause L/C）。信用证支付条款举例即期信用证支付条款The Buyers shall open 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 unti

22、l the 15th day after the month of shipment. 远期信用证支付条款买方应通过为卖方所接受的银行于装运月份前天开立并送达卖方不可撤销见票后30天付款的信用证，有效期至装运月份后第15天在北京议付。The Buyer shall open through a bank to the Sellers an Irrevocable Letter of Credit at 30 days sight to reach the Seller.days before the month of shipment, valid for negotiation in Bei

23、jing until the 15th day after the month of shipment.信用证（二）一、SWIFT信用证 二、备用信用证 Standby Letter of credit环球银行金融电讯协会Society for Worldwide Interbank Financial TelecommunicationSWIFT信用证的含义 凡依据国际商会所制定的电讯信用证格式设计，利用SWIFT网络系统设计的特殊格式，通过SWIFT网络系统传递的信用证的信息，即通过SWIFT开立或通知的信用证称为SWIFT信用证，也称为环银电协信用证。备用信用证的含义备用信用证又称商业票

24、据信用证、担保信用证或保证信用证，是指开证行根据开证申请人的请求对受益人开立的承诺承担某项义务的凭证。开证行开出备用信用证，即意味着开证行保证在开证申请人未履行其应履行的义务时，受益人只要凭备用信用证的规定开立汇票（或不开立汇票）并向开证行提交开证申请人未履行义务的声明或证明文件，即可取得开证行的偿付。银行保证书 （banks letter。Letter of guarantee）也称保函。它是进口地银行应进口商的要求开给出口商的一种凭证，银行承担对出口商付款的责任。银行保证书Letter of Guarantee 银行保函的种类（一）履约保函（Performance Guarantee）（二）还款保函（Repayment Guarantee）（三）投标保函（Tender Guarantee）When writing a letter con