快速掌握付款方式

1、付款方式1ContentPayment InstrumentsPayment MethodsPayment Terms2Payment InstrumentsCashFinancial DocumentsPromissory NoteCheck/ChequeBill of Exchange3Financial Documents4票據(jù)是以支付一定金額為目的，并可以自由流通轉(zhuǎn)讓的特種證券。Refer to Bills of Exchange Act (1882)Features:Negotiability（流通性）Non-causative Nature（無因性）Requisite in For

2、m（要式性）5I. Promissory NoteDefinitionRequired ContentsTypes678II. Check (Cheque)DefinitionRequired contentsTypes91011III. Bill of Exchange (Draft/Bill)DefinitionRequired contentsTypes12What is a Bill of Exchange/draft?An unconditional order in writing signed by one party (drawer) requesting a second p

3、arty (drawee /payer) to pay a stated sum of money to a third party (payee), on demand or at a fixed or determinable future time.13What are the required contents of a draft?“Bill of Exchange” or “Draft”Unconditional order of paymentFixed amountName of drawee/payerName of payeeDate of issuingDrawers n

4、ame and signaturePlace of IssuingDate and place of payment14BILL OF EXCHANGEDrawn Under Bank of China, London Irrevocable L/C No. Dated January 10, 2005Payble with interest 5.2 % Per annumNo. 20042 EXCHANGE for HKD236,000.00 Tianjin, ChinaFebruary 20, 2005 at 30 days after Sight of this FIRST of Exc

5、hange (Second of Exchange being unpaid) Pay to the order of Bank of China, Tianjin Branch the sum of Hongkong Dollars TWO HUNDRED AND THIRTY-SIX THOUSAND ONLY TO: BANK OF CHINA, HONGKONGChina Machinery & Equipment Import & Export Corp., Shanghai Branch (SIGNATURE)15DrawerBankers DraftCommercial Draf

6、tTypes D/DCollectionL/C16TypesPayment timeSight Draft (Demand Draft)Time Draft (Usance Draft)At xx days after sightAt xx days after date of draftAt xx days after date of B/LFixed date: On Nov. 3017TypesAcceptorCommercial Acceptance DraftBankers Acceptance DraftCommercial creditBank credit18TypesComm

7、ercial DocumentsClean DraftDocumentary Draft19To Draw1Presentation2Endorsement5Payment4Acceptance3Discount6Dishonor7Recourse8Use of DraftsSightTimeor20Addressee:1.A restrictive payee2.to order3.to bearer Pay Co. not transferablePay Co. onlyPay Co. or orderPay to the order of Co.Pay bearerPay holder2

8、1Endorsement:1. Restrictive2. Blank3. SpecialPay to Co. onlyPay Co. not transferablePay bank or order22Discount持現(xiàn)有遠(yuǎn)期匯票的人若想在付款人付款前取得票款，可以經(jīng)過背書將匯票轉(zhuǎn)讓給貼現(xiàn)的銀行或金融公司（即受讓人），由他們按票面金額扣除一定貼現(xiàn)利息后，將余額付給持票人（即出讓人）的行為。一般貼現(xiàn)的目的是加速資金周轉(zhuǎn)。23Differences between draft and promissory note, check性質(zhì)當(dāng)事人付款時(shí)間匯票支票本票無條件的書面支付命令無條件的書面支

9、付承諾出票人/受款人出票人/付款人/受款人無條件的書面支付命令只有即期沒有遠(yuǎn)期分遠(yuǎn)期/即期遠(yuǎn)期不承兌分遠(yuǎn)期/即期遠(yuǎn)期需承兌出票人/付款人/受款人24Payment MethodsRemittanceCollectionLetter of Credit25Remittance26Favorable exchange (remittance): the buyer makes the payment by bank transfer of his own accord.Remittance27Remittance refers to transfer of funds from one party

10、 (payer) to another (payee) among different countries through banks. Four PartiesRemitterBeneficiaryRemitting BankPaying Bank28Types of Remittance信匯 Mail Transfer (M/T)費(fèi)用低廉速度較慢電匯 Telegraphic Transfer (T/T)收款迅速費(fèi)用較高票匯 Demand Draft (D/D)付款靈活便捷29RemitterPaying BankBeneficiaryRemitting BankContractThe Pr

11、ocess of Remittance M/T or T/TM/T or T/T30RemitterPaying BankBeneficiaryRemitting BankContractThe Process of Remittance D/DNotifyPayForward Banks DraftPresentApplyDraw31FeaturesCommercial CreditFavorable ExchangeApplication in International TradePayment in advance 預(yù)付貨款 Cash with order 隨訂單付現(xiàn)Payment a

12、fter arrival of goods 貨到付款 Open account (OA) 賒賬交易 Consignment 寄售賣方買方32Collection33Adverse exchange (reverse remittance, to draw): the exporter takes the initiative to gather the payment from the buyer.Collection34CollectionA bank receives an exporters collection order and documents, presents the doc

13、uments to the importer and collects funds for the seller Clean CollectionDocumentary Collection35Documentary Collection is a means of ensuring that goods (title documents) are handed over to the buyer (by a bank) only when the amount shown on a bill of exchange is paid or when the customer accepts t

14、he bill as a contract to pay by a specific date.FeaturesCommercial Credit (Commercial Draft)Adverse ExchangeURC522 (Uniform Rules for Collection)36Four PartiesPrincipalDraweeRemitting BankCollection BankSeller/ExporterBuyer/Importer37Types of Documentary CollectionDocuments Against Payment (D/P)D/P

15、at sightD/P at XX days after sightDocuments Against Acceptance (D/A)38Sample Clause of D/PD/P Sight“Upon first presentation the Buyers shall pay against documentary draft drawn by the Sellers at sight. The shipping documents are to be delivered against payment only.”D/P after Sight“The Buyers shall

16、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 against payment only.”39D/P (Documents against Payment)Principal (Exporter)Drawee(Importer)RemittingBankCollectingBank1 ContractSh

17、ipping Line2345678910111240Sample Clause of D/AThe Buyers shall duly accept the documentary draft drawn by the Sellers at 45 days sight upon first presentation and make payment on its maturity.The Buyers shall duly accept the documentary draft drawn by the Sellers upon presentation and make payment

18、at 30 days after date of B/L (draft). The shipping documents are to be delivered against acceptance.Payment by draft payable 120 days after cargo arrival, documents against acceptance.41Principal (Exporter)Drawee(Importer)RemittingBankCollectingBank1 ContractShipping Line234567810111291314D/A (Docum

19、ents against Acceptance)42Case Study我某外貿(mào)公司與一外商成交一批貨物，雙方洽談時(shí)，付款方式為D/P at 30 days after sight，后外商要求改為D/A at 30 days after sight，請(qǐng)問，我方能否答應(yīng)？為什么？43Comparison of D/P and D/A支付方式交單條件付款時(shí)間收匯風(fēng)險(xiǎn)D/P付款交單即期或遠(yuǎn)期部分損失D/A承兌交單遠(yuǎn)期貨款兩空Similarities:Collection, Commercial Credit, Adverse ExchangeDifferences:44Case Study我某公司向

20、日本商人以D/P即期付款方式推銷某商品，對(duì)方答復(fù)，如我方接受D/P after 90 days付款，并通過它指定的A銀行代收則可接受。試問，日方為什么提出此項(xiàng)要求？45Trust Receipt (T/R) 憑信托收據(jù)借單46Case Study我某外貿(mào)企業(yè)與某國(guó)A商達(dá)成一項(xiàng)出口合同，付款條件為付款交單見票后45天付款。當(dāng)匯票及所附單據(jù)通過托收行寄抵進(jìn)口地代收行后，A商及時(shí)在匯票上履行了承兌手續(xù)。貨抵目的港時(shí)，由于用貨心切，A商出具信托收據(jù)向代收行借得單據(jù)，先行提貨轉(zhuǎn)售。匯票到期時(shí)，A商因經(jīng)營(yíng)不善，失去償付能力。代收行以匯票付款人拒付為由通知托收行，并建議由我外貿(mào)企業(yè)直接向A商索取貨款。對(duì)此，

21、你認(rèn)為我外貿(mào)企業(yè)應(yīng)如何處理？47Collection Bill Purchased 托收出口押匯48Application in International TradeFavorable to importers他僅憑自身信用進(jìn)行交易而不需墊付資金若采用D/A，還可以進(jìn)一步運(yùn)用賣方資金Unfavorable to exporters 破產(chǎn) 喪失清償債務(wù)的能力言而無信拒不付款錢貨兩空49Letter of Credit50Definition of Letter of Creditwritten undertaking of payment.bankconditionalATerms are s

22、trictly complied with.（單單一致，單證一致）51Credit means any arrangement, however named or described, that is irrevocable and thereby constitutes a definite undertaking of the issuing bank to honor a complying presentation. UCP 600 Article 2 Definition52Characteristics of L/CPrimary Liabilities for PaymentSe

23、lf-Sufficient InstrumentPure Documentary Transaction53Applicant(Importer)Beneficiary(Exporter)Issuing BankSales ContractApplication for L/CL/CTriangular Contractual Arrangement54Major Parties InvolvedApplicant ImporterBeneficiary ExporterIssuing Bank Importers BankDeposit for establishment of L/CAdv

24、ising Bank Branch or Correspondent Bank 表面真實(shí)性55Other Parties InvolvedNegotiating BankPaying BankConfirming BankReimbursing Bank56Differences between Paying Bank and Reimbursing BankPaying Bank is the Drawee Bank designated by L/C. Usually it is the Issuing Bank itself. It should check the documents

25、against L/C.Reimbursing Bank is the Clearing Bank of L/C, and has no responsibility to check the documents against L/C.Every L/C has its Paying Bank, but not every L/C has its Reimbursing Bank.57Applicant（Importer）Beneficiary（Exporter）Advising Bank/Negotiating BankIssuing Bank /Paying Bank1 Contract

26、Shipping LineGeneral Procedure of Using an L/C2345678910111213141558Basic Types of L/CRevocable CreditIrrevocable CreditThe Credit should clearly indicate whether it is revocable or irrevocable.In the absence of such indication the Credit shall be deemed to be irrevocable.59Clean CreditDocumentary C

27、reditIrrevocable Documentary CreditBasic Types of L/C60Other Types of L/CSight Payment CreditUsance Credit Time CreditPayment against Documents L/CL/C with T/T Reimbursement Clause Deferred Payment L/C Acceptance L/C Sellers Usance L/C Buyers Usance L/C 61Other Types of L/CNegotiable L/CRestrict Neg

28、otiable L/CFreely Negotiable L/C62Other Types of L/CConfirmed L/CBoth the Issuing Bank and the Confirming Bank have the same primary liabilities of payment.63Other Types of L/CTransferable L/CA Credit can be transferred only if it is expressly designated as transferable by the Issuing Bank.Unless ot

29、herwise stated in the Credit, a transferable Credit can be transferred once only.Fractions of a transferable Credit (not exceeding in the aggregate the amount of the Credit) can be transferred separately, provided partial shipments / drawings are not prohibited, and the aggregate of such transfers w

30、ill be considered as constituting only one transfer of the Credit.64Other Types of L/CBack-to-Back L/C背對(duì)背信用證的結(jié)算中間商和實(shí)際的供貨人原證的結(jié)算實(shí)際進(jìn)口商與中間商65Other Types of L/CReciprocal L/C國(guó)內(nèi)企業(yè)進(jìn)口料件使用遠(yuǎn)期信用證，暫不生效在遠(yuǎn)期信用證規(guī)定的期限內(nèi)，加工裝配為成品出口時(shí)，國(guó)外進(jìn)口商采用即期信用證付款進(jìn)口商開立即期信用證并被國(guó)內(nèi)企業(yè)接受時(shí)，遠(yuǎn)期信用證生效66Other Types of L/CRevolving L/C67Other Types

31、 of L/CAnticipatory L/C (Prepaid L/C)進(jìn)口商對(duì)出口商裝船前的融資全部預(yù)支和部分預(yù)支68Standby L/C開證申請(qǐng)人未履行其義務(wù)時(shí)使用適用的慣例：ISP98 國(guó)際備用證慣例1998UCP 500 (UCP 600)作用：貨物買賣履約保證、投標(biāo)保證、預(yù)付款保證等69L/G & L/CSimilarity:Differences:bank credit見索即付的L/G：第一責(zé)任有條件的L/G：次要責(zé)任被擔(dān)保人未履約 L/C還款保證履約保證投標(biāo)保證L/G單單相符單證相符第一責(zé)任進(jìn)出口貿(mào)易付款條件付款責(zé)任用途70Application ofPayment Modes71What should be considered when we choose payment modes?Macro-economy of the import co