《匯款和托收》ppt課件

1、Chapter Review1.匯款業(yè)務(wù)中,匯入行在收到匯出行匯款委托書(shū)后,方可向收款人解付匯款. 2.In the three types of remittance, T/T is reverse remittance while M/T is remittance. 3. DD stands for Demand Draft. 4.MT is a quicker method of payment than a demand draft. 5.Among TT,MT and DD, TT is the cheapest method of payment. 6.In the case o

2、f MT, the remitting bank issues a draft to its customer, and directs its foreign branch or correspondent by mail to make the payment to the beneficiary. 7.The operations of telegraphic transfer is the same as the mail transfer. 8.There are three types of remittance in inter-national settlement, they

3、 are T/T M/T and D/D , while T/T is the fastest.9.According to the direction of the funds flowand instruments, international exchange can be divided into 順匯順匯 and逆匯逆匯. 10.In the business of remittance, the bank Which pays the beneficiary is called paying bank .11.Which of the following do not belong

4、 to the basic party of remittance C A. remitter; B. beneficiary; C. endorser; D. remitting bank E. paying bank12.電匯匯款的英文縮寫(xiě)為電匯匯款的英文縮寫(xiě)為C A.(D/D) B.(M/T) C.(T/T) D.(T/D)13.If Barclays bank instructs Citibank to pay a sum of US100 to Midland(a company), Barclays nostro 往帳往帳accoount should be _B、D_ A. Cr

5、edited; 貸記貸記 B. Debited; 借記借記 C. Increased; D. Decreased; 14.In the process of mail transfer, remitting bank sentinformation to its correspondent bank by _C_, unless otherwise instructed by clients. A. by courier service; B. by ordinary mail; C. by airmail; D. by sea mail;15.If a importer asks his b

6、ank to make a telegraphic transfer to an exporter abroad, he should_A、B、D_ A. Pay the home currency equivalent of the sum in foreign currency; B. Pay the banks commission; C. Get a permission from the authorities; D. Pay the bank in foreign currency.16.The difference between T/T and M/T are _A、C_ A.

7、 The method by which the overseas bank is advised about the transfer; B. The method by which the beneficiary is advised about the transfer; C. The speed; D. The beneficiary;Chapter outline一、一、Cancellation of the remittance二、二、 Application of remittance三、三、 Notice for remittance一、一、Cancellation of th

8、e remittance 匯款的退匯匯款的退匯1.The definition of cancellation 退匯的定義退匯的定義 It means cancel the remittance before its payment. 退匯就是匯款解付前的撤銷退匯就是匯款解付前的撤銷 2.Types of cancellation of remittance 退匯的種類退匯的種類 (1)Cancellation of the remitter 匯款人的退匯匯款人的退匯 Under T/T or M/T 在電匯、信匯條件下在電匯、信匯條件下 Under D/D 在票匯條件下在票匯條件下 (2)C

9、ancellation of the payee二二.Application of remittance 匯款的詳細(xì)運(yùn)用匯款的詳細(xì)運(yùn)用 1.Payment in advance/Prepaid 預(yù)付預(yù)付1Payment with order 隨訂單預(yù)付隨訂單預(yù)付 定單簽定后，買(mǎi)方將全部貨款交給賣(mài)定單簽定后，買(mǎi)方將全部貨款交給賣(mài)方，賣(mài)方方，賣(mài)方再開(kāi)場(chǎng)消費(fèi)；再開(kāi)場(chǎng)消費(fèi)；2 2Payment before shipmentPayment before shipment 裝運(yùn)前天付款裝運(yùn)前天付款 合同簽定后，賣(mài)方開(kāi)場(chǎng)消費(fèi)，賣(mài)方收妥貨款合同簽定后，賣(mài)方開(kāi)場(chǎng)消費(fèi)，賣(mài)方收妥貨款后后再將貨物裝運(yùn)出去；再將貨物

10、裝運(yùn)出去；3 3Payment after shipmentPayment after shipment 裝運(yùn)后天付款裝運(yùn)后天付款 簽定合同簽定合同-賣(mài)方消費(fèi)賣(mài)方消費(fèi)-裝運(yùn)貨物裝運(yùn)貨物-買(mǎi)方買(mǎi)方付清貨款付清貨款-賣(mài)方交單賣(mài)方交單Question: comparision of three payment思索：三種預(yù)付方式的異同點(diǎn)思索：三種預(yù)付方式的異同點(diǎn)Commonness共同點(diǎn)共同點(diǎn) Before the buyer pays the money, the seller controls the goods and documents.買(mǎi)方付清貨款前，賣(mài)方掌握貨物或貨運(yùn)單據(jù)；買(mǎi)方付清貨款前，

11、賣(mài)方掌握貨物或貨運(yùn)單據(jù)；Difference: The risk to both of the party 不同點(diǎn)：對(duì)于雙方的風(fēng)險(xiǎn)不同點(diǎn)：對(duì)于雙方的風(fēng)險(xiǎn)To the buyer (1)The highest; (2)High; (3)Lowest對(duì)于買(mǎi)方對(duì)于買(mǎi)方1最大，最大，2其次，其次，3最小；最小；To the seller (1)The lowest; (2)low; (3)high對(duì)于賣(mài)方對(duì)于賣(mài)方1最小，最小，2其次，其次，3最大；最大；2.Payment on delivery 到付到付 1售定；售定； 賣(mài)方裝運(yùn)貨物賣(mài)方裝運(yùn)貨物-將全套單據(jù)給買(mǎi)方將全套單據(jù)給買(mǎi)方-規(guī)定期限內(nèi)買(mǎi)方規(guī)定期

12、限內(nèi)買(mǎi)方付清全部的貨款不論能否曾經(jīng)將貨物售出；付清全部的貨款不論能否曾經(jīng)將貨物售出； 2寄售寄售(consignment)： 賣(mài)方裝運(yùn)貨物賣(mài)方裝運(yùn)貨物-將全套單據(jù)給買(mǎi)方將全套單據(jù)給買(mǎi)方-買(mǎi)方僅將售出的買(mǎi)方僅將售出的貨款付給賣(mài)方，對(duì)于未售完的可以退貨或者繼續(xù)協(xié)商銷貨款付給賣(mài)方，對(duì)于未售完的可以退貨或者繼續(xù)協(xié)商銷售；售；Question: Comparision 思索：兩種到付方式的異同思索：兩種到付方式的異同Commonness共同點(diǎn)共同點(diǎn)Before the buyer pays the money, he already has the goods and documents.買(mǎi)方付清貨款前

13、，曾經(jīng)掌握貨物或貨運(yùn)單據(jù)；買(mǎi)方付清貨款前，曾經(jīng)掌握貨物或貨運(yùn)單據(jù)；Difference: The riskTo the buyer: (1)high; (2)low.To the seller: (1) low; (2)high;According to the five above mentioned payment, the risk for the seller was _A_ gradually.A. Increased;B. Decreased;C. The first three increased, latter two decreased;D. The first three

14、decreased, latter two increased. 三、三、Notice for remittance 匯款詳細(xì)運(yùn)用的本卷須知匯款詳細(xì)運(yùn)用的本卷須知 1. The buyer should not adopt “payment in advance, and the seller should not adopt “payment on delivery 進(jìn)口商普通不宜采用進(jìn)口商普通不宜采用“預(yù)付，出口預(yù)付，出口商普通不宜商普通不宜采用采用“到付；到付； 2.The order of the risks for parties 各種方式的風(fēng)險(xiǎn)排序：各種方式的風(fēng)險(xiǎn)排序： For t

15、he buyer:Risks was decreased(1) (2) (3) (4) (5) 對(duì)于進(jìn)口商，風(fēng)險(xiǎn)由大到小對(duì)于進(jìn)口商，風(fēng)險(xiǎn)由大到小隨定單預(yù)付裝運(yùn)前付款裝運(yùn)后付款售定寄隨定單預(yù)付裝運(yùn)前付款裝運(yùn)后付款售定寄售售For the sellerRisks was increased(1) (2) (3) (4) (5) 對(duì)于出口商，風(fēng)險(xiǎn)由大到?。杭氖凼鄱ㄑb運(yùn)對(duì)于出口商，風(fēng)險(xiǎn)由大到?。杭氖凼鄱ㄑb運(yùn)后付款裝運(yùn)前付款隨定單預(yù)付后付款裝運(yùn)前付款隨定單預(yù)付 3.3.高風(fēng)險(xiǎn)國(guó)家：俄羅斯、伊朗、非洲高風(fēng)險(xiǎn)國(guó)家：俄羅斯、伊朗、非洲4.4.對(duì)于我國(guó)出口企業(yè)，客人定做的貨物假設(shè)為不通對(duì)于我國(guó)出口企業(yè)，客人定做

16、的貨物假設(shè)為不通用用的貨物，最好采取全部或部分隨訂單預(yù)付的方式以的貨物，最好采取全部或部分隨訂單預(yù)付的方式以減小風(fēng)險(xiǎn)；減小風(fēng)險(xiǎn)；5.5.高度警質(zhì)量保證金高度警質(zhì)量保證金 質(zhì)量保證金：以保證書(shū)的方式來(lái)替代現(xiàn)金的支付；質(zhì)量保證金：以保證書(shū)的方式來(lái)替代現(xiàn)金的支付；Section Three Basic knowledge of collection第三節(jié)第三節(jié) 托收的根本知識(shí)托收的根本知識(shí)一、一、Definition of collection 托收的定義托收的定義 出口商或者債務(wù)人開(kāi)立金融票據(jù)或商出口商或者債務(wù)人開(kāi)立金融票據(jù)或商業(yè)單業(yè)單據(jù)或者兩者皆有，委托托收行經(jīng)過(guò)其聯(lián)行或據(jù)或者兩者皆有，委托托收

17、行經(jīng)過(guò)其聯(lián)行或代理行代理行向進(jìn)口商或者債務(wù)人收取貨款或者勞務(wù)向進(jìn)口商或者債務(wù)人收取貨款或者勞務(wù)費(fèi)用的費(fèi)用的結(jié)算方式。結(jié)算方式。 Question: 1.Collection is business credit or bank credit? 2.What are financial instruments? 3.What are business documents? 二、二、Parties of collection 1. Principal 委托人委托人,普通為出口商普通為出口商 2. Remitting Bank 托收行托收行,出口商往來(lái)銀行出口商往來(lái)銀行 3. Collecting

18、Bank 代收行代收行,進(jìn)口商往來(lái)銀行進(jìn)口商往來(lái)銀行 4. Drawee 付款人付款人, 普通為進(jìn)口商普通為進(jìn)口商三、三、Types of collection 托收的種類托收的種類 1.Clean bill for collection 光票托收：出口商僅開(kāi)立匯票而不附任何商業(yè)單光票托收：出口商僅開(kāi)立匯票而不附任何商業(yè)單據(jù)，委托銀行收取貨款的一種托收方式。據(jù)，委托銀行收取貨款的一種托收方式。 2.Documentary bill for collection 跟單托收：出口商開(kāi)立匯票并附商業(yè)單據(jù)，委跟單托收：出口商開(kāi)立匯票并附商業(yè)單據(jù)，委托銀行收取貨款的一種托收方式。托銀行收取貨款的一種托收

19、方式。Clean bill for exchange can be divided into:光票托收又分為光票托收又分為: (1)Sight bill for exchange; 采用即期匯票；采用即期匯票；(2)Time bill for exchange; 采用遠(yuǎn)期匯票；采用遠(yuǎn)期匯票；Documentary bill for exchange can be divided into跟單托收又分為跟單托收又分為 (1) D/P; (2)D/A(1)付款交單付款交單 (2)承兌交單承兌交單D/P can be divided into D/P at sight: 即期付款交單即期付款交單 D/P after sight: 遠(yuǎn)期付款交單遠(yuǎn)期付款交單 托收的分類托收的分類 采用即