國際貿易結算實務

1、234567891011121314 151617181920212223242526272829303132333435363738414243444546進出口合同Remitter匯款人(進口商)Payee收款人(出口商)Remitting bank匯出行Paying bank匯入行委托付款 電匯委托書解付匯款收款迅速費用較高474849信匯委托書Remitter匯款人(進口商)Payee收款人(出口商)Remitting bank匯出行Paying bank匯入行進出口合同委托付款解付匯款費用低廉時間較慢5051進出口合同Remitter匯款人(進口商)Payee收款人(出口商)Remi

2、tting bank匯出行Paying bank匯入行通知匯入行 購買銀行匯票解付匯款提示銀行匯票交付銀行匯票5253545556575859606263646566進出口合同 Principal 委托人（出口商）Drawee付款人(進口商)Remitting bank托收行collecting bank代收行/提示行Presenting bank委托收款傳遞單據 托收申請書交付單據提示付款交付單據支付貨款交付貨物支付貨款轉移貨款67承兌交單光票托收跟單托收付款交單即期付款交單遠期付款交單6869托收委托書委托收款傳遞單據進出口合同Principal委托人（出口商）Drawee付款人(進口商)

3、Remitting bank托收行collecting bank代收行/提示行Presenting bank承兌提示 支付貨款 交付單據交付貨物支付貨款轉移貨款付款交單（D/P at sight）：出口商開立即期匯票，要求進口商即期付款，從而交付單據遠 期 付 款 交 單（D/A after sight）：出口商開立遠期匯票，要求進口商承兌遠期匯票，并于付款時交付單據承兌付款提示70 托收申請書交付單據進出口合同 Principal 委托人（出口商）Drawee付款人(進口商)Remitting bank托收行collecting bank代收行/提示行Presenting bank委托收款傳

4、遞單據提示付款交付單據 支付貨款交付貨物支付貨款轉移貨款付款交單（D/P）：進口商支付貨款為代收行交付單據的條件承兌交單（D/A）：進口商承兌遠期匯票為代收行交付單據的條件71托收委托書委托收款傳遞單據進出口合同Principal委托人（出口商）Drawee付款人(進口商)Remitting bank托收行collecting bank代收行/提示行Presenting bank承兌提示 支付貨款 交付單據交付貨物支付貨款轉移貨款付款交單（D/P after sight）：出口商開立即期匯票，要求進口商即期付款，從而交付單據,但是為解決貨物先到情況信托收據（Trust Receipt）:進口商

5、的書面信用擔保承兌付款提示72737475767778798182838485868788開證申請書進出口合同Applicant開證申請人（進口商）Beneficiary受益人（出口商）Issuing Bank開證行/付款行Paying Bank BankNotifying Bank通知行/議付行Negotiating Bank委托通知 交付單據議付信用證交付貨物交付單據傳遞單據通知信用證8990委托通知開證申請書進出口合同Applicant開證申請人（進口商）Beneficiary受益人（出口商）Issuing Bank開證行/付款行Paying Bank BankNotifying Ban

6、k通知行/議付行Negotiating Bank 交付單據議付信用證交付貨物交付單據傳遞單據通知信用證保兌行Confirming bank919293949596979899100開證申請書進出口合同Applicant開證申請人（進口商）Beneficiary受益人（出口商）Issuing Bank開證行/付款行Paying Bank BankNotifying Bank通知行/議付行Negotiating Bank委托通知 交付單據議付信用證交付貨物交付單據傳遞單據通知信用證相同的當事人不同的角色101開證申請書進出口合同Applicant開證申請人（中間商）Beneficiary受益人（出

7、口商）Issuing Bank開證行/付款行Paying Bank BankNotifying Bank通知行/議付行Negotiating Bank委托通知 交付單據議付信用證交付貨物交付單據傳遞單據通知信用證Applicant開證申請人（進口商）Issuing Bank開證行/付款行Paying Bank102委托通知開證申請書進出口合同Applicant開證申請人（進口商）Beneficiary受益人（出口商）Issuing Bank開證行/付款行Paying Bank BankNotifying Bank通知行/議付行Negotiating Bank 交付單據議付信用證交付貨物交付單據

8、傳遞單據通知信用證預支部分金額103104105106107108109110111112113114115116117118119120121122123124125126127128129130131132133申請書合同關系Applicant開證申請人（進口商）Beneficiary受益人（出口商）Guarantor/Bank擔保行/付款行Paying Bank信用擔保134申請書合同關系Applicant開證申請人（進口商）Beneficiary受益人（出口商）Guarantor/Bank擔保行/付款行Paying Bank有條件的保函Conditional見索即付保函Demand135136137138139140申請書合同關系Applicant開證申請人（進口商）Beneficiary受益人（出口商）Issuing B