ChapterPayment

1、Monday, June 20, 20221Apologize when you realize you are wrong. An apology never diminishes a person. It elevates him.By Ann LandersMonday, June 20, 20222Draft by RemittanceReverse RemittanceCommercials CreditBankers Credit L/CMonday, June 20, 20223MeansKindsSettlement with BillBankers DraftPromisso

2、ry NoteCheckSettlement in CashDraft by Remittance:Reverse Remittance:RemittanceCollection, L/CMonday, June 20, 20224unconditional order in writing, addressed by one person to another, signed by the person to whom it is addressed to pay on demand, or at a fixed or determinable future time, a sum cert

3、ain in money, to the order of a specified person.DraftMonday, June 20, 20225Monday, June 20, 20226Monday, June 20, 20227Monday, June 20, 20228The Parties of Bill of Exchange DrawerDrawee/PayerPayee受款人受款人 出票人出票人 受票人受票人/付款人付款人 Monday, June 20, 202292)Classification of Bill of Exchange3) Content of Bil

4、l of ExchangeI.Exchange-表明表明“匯票匯票”字樣字樣 II. Unconditional Order in Writing -無條件支付命令無條件支付命令 III. No -匯票編號匯票編號 - 商業(yè)發(fā)票的號碼商業(yè)發(fā)票的號碼 IV.Tenor -付款期限付款期限Monday, June 20, 202210V.Amount in Figure, Amount in WordsVI. DraweeTo VII. PayeeVIII. Place and Date of Issue -交單地點和日期交單地點和日期 IX. Signature of the Drawer-出票

5、人簽字出票人簽字 Monday, June 20, 202211Stage in Handling a DraftPromissory NoteCheckDifference between Promissory Note and Draft ?Key Points ?Monday, June 20, 202212IssuePresentationUsanceAcceptanceAt sightPaymentMonday, June 20, 202213is to deliver the payment of the goods to the seller by bank transfer.R

6、emittanceMonday, June 20, 202214Draft by Remittance -順匯順匯Parties to Remittance ： Remitter-匯款人匯款人 Remitting Bank-匯出行匯出行 Paying/Receiving Bank -匯入行匯入行 Payee-收款人收款人 Monday, June 20, 202215Classifications of Remittance Telegraphic Transfer (T/T) SWIFT-Society for World-wide Interbank Financial Telecommu

7、nication Mail Transfer (M/T) Remittance by Bankers Demand Draft (D/D) 銀行即期匯票銀行即期匯票 Workflow of T/T and M/T Workflow of D/D Monday, June 20, 202216is the presentation for payment of an obligation and the payment thereof. CollectionMonday, June 20, 202217CollectionReverse Remittance -逆匯逆匯Parties Invol

8、ved in Collection ： The Principal-委托人委托人 The Remitting Bank-托收行托收行 The Collecting Bank-代收行代收行 The Payer -付款人付款人 Monday, June 20, 202218 Clean Collection-光票托收光票托收 -多是即期匯票多是即期匯票 Documentary Collection-跟單托收跟單托收 Documentary Against Payment - (D/P)付款交單付款交單Kinds of CollectionDocumentary Against Acceptance

9、 - (D/A)承兌交單承兌交單 3) Documentary Collection Procedure ExerciseMonday, June 20, 2022194)The Nature of Collection-Commercial Credit Risks for the Exporter Advantages for the Importer 5) Facilitate to Get Financing Under Documentary Collection Negotiation Under Documentary Collection -托收出口押匯托收出口押匯 托收行有風(fēng)

10、險托收行有風(fēng)險 Monday, June 20, 2022206)Collection Clause in Sales Contract D/P at Sight D/P after Sight D/A Example 1 Example 2 Example 3 Trust Receipt-憑信托收據(jù)借單憑信托收據(jù)借單代收行有風(fēng)險代收行有風(fēng)險 D/PT/RMonday, June 20, 202221a document by which a bank, upon the request of an importer, promise to effect the payment of the

11、goods to the exporter.L/CMonday, June 20, 2022221) The Relative Parties to L/C2) Circulation of L/C (即期、不可撤為例即期、不可撤為例)5) Nature of L/CIII.Letter of Credit3) Illustration of L/C4) Types of L/CMonday, June 20, 2022237)Advantage and Disadvantage of L/C8) Examination of L/C 9) L/C Clause in Sales Contra

12、ct 6) Characteristic of L/CCase StudyMonday, June 20, 2022241. L/C的性質(zhì)的性質(zhì) 未生效或有限制生效的條款；未生效或有限制生效的條款； L/C為撤銷的；為撤銷的； 信開信開L/C中沒有保證付款的責(zé)任文句；中沒有保證付款的責(zé)任文句； L/C未按合同要求加保兌；未按合同要求加保兌； L/C密押不符。密押不符。 Monday, June 20, 2022252. L/C有關(guān)期限有關(guān)期限 L/C中沒有有效期；中沒有有效期； 。 3. L/C當(dāng)事人當(dāng)事人 4. L/C金額貨幣金額貨幣Monday, June 20, 202226 L/C貨幣

13、與合同規(guī)定不符。貨幣與合同規(guī)定不符。 5. 匯票匯票 匯票付款人不是開證行。匯票付款人不是開證行。 6. 分批和轉(zhuǎn)運分批和轉(zhuǎn)運 分批規(guī)定與合同規(guī)定不符；分批規(guī)定與合同規(guī)定不符； 轉(zhuǎn)運規(guī)定與合同規(guī)定不符；轉(zhuǎn)運規(guī)定與合同規(guī)定不符； 裝運港口與合同規(guī)定不符；裝運港口與合同規(guī)定不符； Monday, June 20, 202227 7. 貨物貨物 貨物包裝與合同不符；貨物包裝與合同不符； 目的地不符合同；目的地不符合同； 漏列溢短裝條款。漏列溢短裝條款。 Monday, June 20, 202228 發(fā)票種類不對；發(fā)票種類不對； 發(fā)票要求領(lǐng)事簽證；發(fā)票要求領(lǐng)事簽證； 提單抬頭錯誤；提單抬頭錯誤； 提

14、單抬頭和背書要求有矛盾；提單抬頭和背書要求有矛盾； 8. 單據(jù)單據(jù) 產(chǎn)地證明出具機(jī)構(gòu)有誤；產(chǎn)地證明出具機(jī)構(gòu)有誤； Monday, June 20, 202229 空運提單收貨人不是開證行；空運提單收貨人不是開證行； 費用條款規(guī)定不合理；費用條款規(guī)定不合理； 要求提交的檢驗證書種類與實際不符；要求提交的檢驗證書種類與實際不符； 保險單種類不對；保險單種類不對； 漏列必須提交的單據(jù)；漏列必須提交的單據(jù)； Monday, June 20, 202230 Security Guaranteed Facilitate to Get Financing 打包貸款打包貸款(packing credit)與出

15、口押匯與出口押匯 出口押匯與議付出口押匯與議付 Monday, June 20, 202231Monday, June 20, 202232I.Bankers Draft and Commercial Draft 出票人和付款人都是銀行，光票且多為即期出票人和付款人都是銀行，光票且多為即期 跟單匯票跟單匯票 IV.Bankers Acceptance Draft and Commercial Acceptance Draft 銀行承兌的遠(yuǎn)期商業(yè)匯票銀行承兌的遠(yuǎn)期商業(yè)匯票 II. Documentary Draft and Clean Draft 押匯匯票押匯匯票 較少用到較少用到 III.Si

16、ght/Demand Draft and Time/Usance Draft Monday, June 20, 202233Pay to ABC Co. providing the goods they supplyare complied with contract the sum of tenthousand US dollars.-Invalid draft 返回返回Pay to / Pay to the Order of Monday, June 20, 202234at sight 即期即期 At *Sight / At Sight遠(yuǎn)期遠(yuǎn)期 見票后定期付款見票后定期付款 At 30

17、days after Sight 出票后定期付款出票后定期付款 At 60 days after date 1/5/2002，Sight 定日付款定日付款 At 15 days after B/L date，Sight 返回返回Monday, June 20, 202235Exchange for the sum of n當(dāng)實際裝運數(shù)量少于規(guī)定數(shù)量，且當(dāng)實際裝運數(shù)量少于規(guī)定數(shù)量，且L/C允許允許 分批時，匯票金額分批時，匯票金額=發(fā)票金額發(fā)票金額 n當(dāng)發(fā)票金額含傭時，當(dāng)發(fā)票金額含傭時，L/C也表明發(fā)票含傭時，也表明發(fā)票含傭時，匯票金額為凈價，匯票金額為凈價， 匯票金額匯票金額發(fā)票金額。發(fā)票金額

18、。返回返回Monday, June 20, 202236Pay to the order of By negotiation against the documents detailedHerein a beneficiarys draft at 90 days after sightwith BBK Banking group LTD. 120 wall street, New York U.S.A.Draft for negotiation with any bank in Beneficiarys country. 返回返回Monday, June 20, 202237匯款人匯款人( (

19、買方買方) )收款人收款人( (賣方賣方) )合同規(guī)定以電合同規(guī)定以電/ /信匯付款信匯付款匯出行匯出行 電電 /信信 匯匯 申申 請請 書、書、 交交 款、付款、付 費費 回回 單單 匯入行匯入行 電電/信匯委托通知信匯委托通知 匯匯 款款 通通 知知 收收 據(jù)據(jù) 付付 款款 付訖借記通知付訖借記通知 返回返回Monday, June 20, 202238匯款人匯款人(買方買方)收款人收款人(賣方賣方)合同規(guī)定以票匯付款合同規(guī)定以票匯付款匯出行匯出行 票票 匯匯 申申 請請 書、書、 交交 款、付款、付 費費 銀銀 行行 即即 期期 匯匯 票票 匯入行匯入行 寄匯票通知書寄匯票通知書(票根票

20、根) 銀銀 行行 即即 期期 匯匯 票票 付付 款款 付訖借記通知付訖借記通知 寄交銀行即期匯票寄交銀行即期匯票 返回返回Monday, June 20, 202239IssuePresentationUsanceAcceptanceAt sightPaymentMonday, June 20, 202240D/P at SightPrincipal(Exporter)Payer (Importer) 合同合同 Remitting Bank Remitting Bank 托托 收收 委委 托托 書、書、 ( 即即 期期 匯匯 票票 )、 貨貨 運運 單單 據(jù)據(jù) Collecting Bank

21、Collecting Bank （即期匯票）及貨運單據(jù)（即期匯票）及貨運單據(jù) 付付 款款 提提 示示 付付 款款 交交 單單 轉(zhuǎn)賬轉(zhuǎn)賬 交交 款款 返回返回NEXTMonday, June 20, 202241D/P after SightPrincipal(Exporter)Payer (Importer) 合同合同 Remitting Bank 托托 收收 委委 托托 書、書、 遠(yuǎn)遠(yuǎn) 期期 匯匯 票票 、 貨貨 運運 單單 據(jù)據(jù) Collecting Bank 遠(yuǎn)期匯票及貨運單據(jù)遠(yuǎn)期匯票及貨運單據(jù) 承承 兌兌 提提 示示 到到 期期 付付 款款 交交 單單 轉(zhuǎn)賬轉(zhuǎn)賬 交交 款款 返回返回N

22、EXTMonday, June 20, 202242D/A Principal(Exporter)Payer (Importer) 合同合同 Remitting Bank 托托 收收 委委 托托 書、書、 遠(yuǎn)遠(yuǎn) 期期 匯匯 票票 、 貨貨 運運 單單 據(jù)據(jù) Collecting Bank 遠(yuǎn)期匯票及貨運單據(jù)遠(yuǎn)期匯票及貨運單據(jù) 承承 兌兌 提提 示、交示、交 單單 到到 期期 付付 款款 轉(zhuǎn)賬轉(zhuǎn)賬 交交 款款 返回返回Monday, June 20, 202243出口商于出口商于2011年年9月月10日開出跟單匯票，日開出跟單匯票，9月月17日日代收行收到匯票當(dāng)天向進(jìn)口商提示，那么請問：代收行收

23、到匯票當(dāng)天向進(jìn)口商提示，那么請問：在在D/P即期、即期、D/P 30天和天和D/A 30天的情況下，匯天的情況下，匯票的提示日、承兌日、付款日和貨運單據(jù)的提交票的提示日、承兌日、付款日和貨運單據(jù)的提交日分別是哪一天？日分別是哪一天？ 提示日提示日承兌日承兌日付款日付款日交單日交單日D/P即期即期2011.9.17無需承兌無需承兌2011.9.172011.9.17D/P 302011.9.172011.9.172011.10.172011.10.17D/A 302011.9.172011.9.172011.10.172011.9.17返回返回Monday, June 20, 202244 im

24、porter - bankrupt exporter - non-payment or late payment exporter gets the payment or not depend on the credit D/A more risky than D/P 返回返回Monday, June 20, 202245 used to get customers and promote its sales expenses are low facilitates to get financing 返回返回Monday, June 20, 202246D/P T/R -付款交單憑信托收據(jù)借單

25、付款交單憑信托收據(jù)借單 -憑信托收據(jù)借單提貨的做法，是由出憑信托收據(jù)借單提貨的做法，是由出 口人主動通過托收行授權(quán)辦理的口人主動通過托收行授權(quán)辦理的 -與與D/A差不多差不多 可委托代收行追償可委托代收行追償 只能由出口人自己追償只能由出口人自己追償 返回返回Monday, June 20, 2022471、買方應(yīng)憑賣方開具的即期跟單匯票，于見票、買方應(yīng)憑賣方開具的即期跟單匯票，于見票時立即付款，付款后交單。時立即付款，付款后交單。 Upon presentation the buyers shall pay against documentary draft drawn by the sel

26、lers at sight, the shipping documents are to be delivered against payment only. 返回返回Monday, June 20, 202248The buyers shall duly accept the documentary draft drawn by the sellers at days sight upon first presentation and make payment on its maturity, the shipping documents are to be delivered agains

27、t payment only. 2、買方對賣方開具的見票后、買方對賣方開具的見票后天付款的跟單天付款的跟單匯票，于第一次提示時應(yīng)即予承兌，并應(yīng)于匯匯票，于第一次提示時應(yīng)即予承兌，并應(yīng)于匯票到期日立即予以付款，付款后交單。票到期日立即予以付款，付款后交單。 返回返回Monday, June 20, 202249The buyers shall duly accept the documentary draft by the sellers at days sight upon first presentation and make payment on its maturity. The shi

28、pping documents are to be delivered against acceptance. 3、買方對賣方開具的見票后、買方對賣方開具的見票后天付款的跟單天付款的跟單匯票，于第一次提示時應(yīng)即予以承兌，并應(yīng)于匯匯票，于第一次提示時應(yīng)即予以承兌，并應(yīng)于匯票到期日立即付款，承兌后交單。票到期日立即付款，承兌后交單。 返回返回Monday, June 20, 202250 the Applicant/Opener-開證申請人開證申請人 the Opening/Issuing Bank-開證行開證行 the Beneficiary-受益人受益人 the Advising/Notify

29、ing Bank-通知行通知行 the Negotiating Bank-議付行議付行 the Paying/Drawee Bank-付款行付款行 返回返回Monday, June 20, 202251Applicant(Importer)(Importer)Beneficiary(Exporter) (Exporter) Contract Issuing BankIssuing Bank 申申 請請 開開 證證Nego Bank Nego Bank 開證并寄交開證并寄交 通通 知知 審審 證、證、 交交 單、議單、議 付付 墊墊 付付 索償索償 償付償付 通通 知知 付付 款款 付付 款款

30、贖贖 單單 收收 款款 交交 單單返回返回Monday, June 20, 202252 about L/C Itself about Commodities about Transportation about Documents Others 返回返回 about DraftMonday, June 20, 202253 Type of Credit L/C Number Date of Issue L/C Amount Expiry Date and Place Name and Address of Issuing Bank Advising Bank Name and Address

31、 of Applicant Name and Address of Beneficiary Documents Presentation Period 返回返回Monday, June 20, 202254按按UCP500應(yīng)在應(yīng)在L/C中規(guī)定的最遲裝運日后中規(guī)定的最遲裝運日后21天內(nèi)，實際上常為提單日后天內(nèi)，實際上常為提單日后1015天天 例例 L/C中規(guī)定最遲裝運日期為中規(guī)定最遲裝運日期為2003年年5月月31日，日，有效期為有效期為2003年年6月月15日，單據(jù)提交期限為提單日，單據(jù)提交期限為提單日后日后15天內(nèi)。如果我們在天內(nèi)。如果我們在5月月15日拿到提單，那日拿到提單，那么最晚議付日

32、期么最晚議付日期 應(yīng)為哪天？應(yīng)為哪天？5月月30日日 返回返回Monday, June 20, 202255 Drawer Drawee Tenor Drawn Clause 返回返回Monday, June 20, 202256 Commodity Name, Article Number and Specifications Quantity and Packing Unit Price 返回返回Monday, June 20, 202257 Latest Date of Shipment Partial Shipments Allowed/not Allowed Transshipmen

33、t Allowed/not Allowed Port of Discharge or Destination Port of Loading/Shipment 返回返回Monday, June 20, 202258 Commercial Invoice Bill of Lading Insurance Policy Certificate of Origin Other Documents返回返回Monday, June 20, 202259 Special Conditions Instructions to Negotiating Bank Endorsement Clause Metho

34、d of Reimbursement Method of Dispatching Documents Engagement/Undertaking Clause Subject to UCP Clause Signature 返回返回Monday, June 20, 202260 Documentary L/C and Clean L/C Revocable L/C and Irrevocable L/C Confirmed L/C and Unconfirmed L/C -對出口人的安全收匯是有利對出口人的安全收匯是有利 Sight L/C and Usance L/C Transferab

35、le L/C and Untransferable L/C Revolving L/C and Non-revolving L/C NEXT返回返回Monday, June 20, 202261 Bankers Acceptance L/C-以開證行為遠(yuǎn)期匯票付款人以開證行為遠(yuǎn)期匯票付款人 -銀行承兌遠(yuǎn)期銀行承兌遠(yuǎn)期L/C Deferred Payment L/C-延期付款延期付款L/C -不要求出口人開立匯票不要求出口人開立匯票 Merchant Acceptance L/C -商號承兌遠(yuǎn)期商號承兌遠(yuǎn)期L/C -以進(jìn)口人為遠(yuǎn)期匯票付款人以進(jìn)口人為遠(yuǎn)期匯票付款人 Usance L/C Paya

36、ble at Sight-假遠(yuǎn)期假遠(yuǎn)期L/C-遠(yuǎn)期匯票即期付款，貼現(xiàn)和承兌費用買方負(fù)擔(dān)遠(yuǎn)期匯票即期付款，貼現(xiàn)和承兌費用買方負(fù)擔(dān) 返回返回Monday, June 20, 202262實際供貨商實際供貨商 -第二受益人第二受益人 Anticipatory L/C-預(yù)支預(yù)支L/C -紅條款紅條款L/C(Red Clause L/C) Standby L/C-備用備用L/C Back-to-Back L/C-背對背背對背L/C Reciprocal L/C-對開對開L/C 返回返回Monday, June 20, 202263Collection - Commercial Credit -銀行只提供

37、服務(wù)，不保證付款銀行只提供服務(wù)，不保證付款 -付款人為進(jìn)口商付款人為進(jìn)口商L/C -Bankers Credit -銀行既提供服務(wù)，又提供信用與融資銀行既提供服務(wù)，又提供信用與融資 -付款人為銀行付款人為銀行返回返回Monday, June 20, 202264 Issuing Bank -Primary Liabilities for Payment Self-Sufficient Instrument Pure Documentary Transaction the doctrine of strict compliance 返回返回Monday, June 20, 202265For Exporter：可靠的付款人：可靠的付款人For Importer：資金融通，貨已付運：資金融通，貨已付運For Bank：貸出的只是信用而非資金