國際貿(mào)易第10章 payment

Chapter10.InternationalPaymentandSettlementAmountofPayment支付金額PaymentCurrency支付貨幣InstrumentofPayment支付工具Payment

Methods支付方式LearningContentsKeyanddifficultPointsInstrumentofPayment支付工具

Billofexchange匯票(draft)Payment

Methods支付方式

Remittance匯付

Collection托收

Letterofcredit信用證10.2CurrencyUseofCurrencyAppreciatingcurrencyhardCurrency

Depreciatingcurrency-SoftCurrency10.2CurrencyConvertibleCurrency可自由兌換貨幣目前，世界上有67個國家接受了〈國際貨幣基金協(xié)定〉中關(guān)于貨幣自由兌換的規(guī)定，也就是說，這些國家的貨幣被認(rèn)為是自由兌換的貨幣，其中主要主要的十九種國際結(jié)算貨幣（keycurrenciesforinternationalsettlements）是----美元（USD）、歐元（EUR）、日元（JPY）、德國馬克（DEM）、瑞士法郎（SWF）、法國法郎（FRF）、意大利里拉（ITL）、荷蘭盾（NLG）、比利時法郎（BEU）、丹麥克朗（DKR）、瑞典克朗（SKR）、挪威克朗（NKR）、奧地利先令（ATS）、港幣（HKD）、加拿大元（CAD）、澳大利亞元（AUD）、新西蘭元（NZD）、新加坡元（SGD）、英鎊（GBP）。10.3

InstrumentofPayment

BillofExchange(draft/bill)（匯票）PromissoryNote（本票）Cheque

(Check)（支票）BillofExchangePartiesconcernedDefinitionandcontentofBillofExchangeTypesofBillofExchangeProcedureinhandlingBillofExchangeBillofExchange

PartiesConcernedDrawer（出票人）

------thepartywhodrawstheBillDrawee（受票人）=Payer（付款人)

------theparty

to/on

whomtheBillisdrawn=theparty

whopaysthemoneyPayee（收款人）------thepartytowhommoneyispaid

收款人（Payee）又稱抬頭人（1）toRestrictivePayee限制性抬頭“僅付B公司（PaytoBCo.only）（2）

toorder指示性抬頭可背書轉(zhuǎn)讓（3）tobearer持票來人抬頭“來人（PaytoBearer）”可直接轉(zhuǎn)讓“付XX公司的指定人（PaytotheorderofBCo.）”

（1）即期匯票（sightbill）Tenor付款期限見票后若干天付款（At××dayssight）

XXdaysaftersightXXdaysafterthedateofthisdraft（2）遠(yuǎn)期匯票（timebill/usancebill）DefinitionofBillofExchangeABillofExchangeorDraftisanunconditionalorderinwriting（書面的）,addressedbyonepersontoanother,signedbythepersongivingit（=drawer),requiringthepersontowhomitisaddressed(=drawee)topayondemand(立即）,oratafixedordeterminablefuturetimeasumcertaininmoneytoortotheorderofaspecifiedperson，ortobearer(=payee)匯票是由出票人簽發(fā)的無條件的書面指令，要求受票人（付款人）在見票時立即或在一定期限內(nèi)，向特定收款人、指定來人、或持票人支付一定款項。

BILLOFEXCHANGENo.__________________For

__________________(Amountinfigure)

At____________________sightofTHISFIRSTBILLofEXCHANGE(Secondofthesametenoranddateunpaid)payto___________________thesumofValuereceivedandchargethesametoaccountof___________________________________________________________________(Amountinword)

To:_________________________________________________________

匯票

BILLOFEXCHANGENo.

匯票編號

Date:

出票日期For:匯票金額

At

付款期限sightofthissecondofexchange(firstofthesametenoranddateunpaid)paytotheorderof

受款人

thesumof金額大寫Drawnunder

出票依據(jù)L/CNo.

Dated

To.

付款人

出票人簽章

中國建設(shè)銀行匯票樣本ActsinHandlingBillofExchangeDrawing/Toissue

（出票）出票人簽發(fā)匯票并交付給收款人的行為。出票后，出票人即承擔(dān)保證匯票得到付款和承兌的責(zé)任。如匯票遭到拒付，出票人應(yīng)接受持票人的追索。Presentation/Presentment（提示）提示是持票人將匯票提交付款人要求付款或承兌的行為。

Dishonor（拒付）

Recourse(追索）持票人向付款人提示，付款人拒絕付款或拒絕承兌，均稱拒付。出現(xiàn)拒付，持票人有追索權(quán)。即有權(quán)向其前手（priorparty）要求償付的權(quán)利。

Protest拒絕證書：由拒付地點的法定公證人或法院、銀行作出的有關(guān)拒付事實的文件。Acceptance（承兌）指付款人在持票人向其提示遠(yuǎn)期匯票時，在匯票上簽名，承諾于匯票到期時付款的行為。

Types

WhethershippingdocumentsareattachedTenorofpaymentDrawerCleandraft光票匯票

Documentarydraft跟單匯票

Sightdraft即期匯票Time/Usancedraft遠(yuǎn)期匯票Commercialdraft商業(yè)匯票

Banker’sdraft銀行匯票銀行匯票的出票銀行就是付款人

CLEANBILL（光票匯票）是不附帶商業(yè)單據(jù)的匯票。銀行匯票多是光票

DOCUMENTARYBILL（跟單匯票）是附有商業(yè)單據(jù)的匯票。商業(yè)匯票多是跟單匯票。PromissoryNoteDefinitionanunconditionalpromiseinwritingmadebyonepersontoanothersignedbythemakerengagingtopay,ondemandoratafixedordeterminablefuturetimeasumcertaininmoneyto,ortoanorderof,aspecifiedpersonortoabearer.是一個人向另一個人簽發(fā)的，保證本人即期或定期或在可以確定的將來的時間，對指定來人、特定的人或持票人支付一定金額的無條件書面承諾。PartiesConcernedMakerPayee

本票TypesofPromissoryNoteCommercial

&Banker’sPromissoryNote商業(yè)本票(國貿(mào)中少用）和銀行本票P149Sight&TimePromissoryNote即期本票和遠(yuǎn)期本票中國只有銀行本票銀行本票都是即期的本票無需承兌Checque/CheckDefinitionanunconditionalorderinwritingaddressedbythecustomertoabankersignedbythatcustomerauthorizingthebankertopayondemandasumcertaininmoneytoortotheorderofspecifiedpersonortoabearer.支票支票（Checque，Check）是出票人簽發(fā)，委托銀行(辦理支票存款業(yè)務(wù)的銀行）在見票時立即無條件支付確定的金額給特定的人、指定的人或持票人的票據(jù)。TypesofCheckCashCheck(現(xiàn)金支票)TransferCheck(轉(zhuǎn)賬支票)CrossedCheck(劃線支票)CashCheck

Transfer

Check轉(zhuǎn)賬支票

CrossedCheck劃線支票

劃線后只可轉(zhuǎn)賬

我國《票據(jù)法》規(guī)定，支票持有人應(yīng)自出票日起的10日內(nèi)提示付款，超過提示付款期限的，付款人(即銀行）不予付款的，出票人仍應(yīng)當(dāng)對持票人承擔(dān)票據(jù)責(zé)任。

支票都是即期的

SWIFT（SocietyforWorldwideInterbankFinancialTelecommunications---環(huán)球同業(yè)銀行金融電訊協(xié)會），是一個國際銀行間非盈利性的國際合作組織，總部設(shè)在比利時的布魯塞爾，同時在荷蘭阿姆斯特丹和美國紐約分別設(shè)立交換中心(SwiftingCenter），并為各參加國開設(shè)集線中心(NationalConcentration），為國際金融業(yè)務(wù)提供快捷、準(zhǔn)確、優(yōu)良的服務(wù)。SWIFT運營著世界級的金融電文網(wǎng)絡(luò)，銀行和其他金融機構(gòu)通過它與同業(yè)交換電文（Message）來完成金融交易。保密性極佳。

SWIFTCode的查詢方法要查詢某家銀行的SWIFTCode，推薦的方式是：（1）直接去銀行詢問工作人員（2）可以打電話咨詢（3）通過SWIFT的官方網(wǎng)站查詢：10.5PaymentMethodsRemittance（匯付）Collection（托收）LetterofCredit(信用證)

RemittanceDefinitionofRemittanceTypesofRemittanceCharacteristicsofRemittanceItsApplicationinInt’lTrade匯付DefinitionofRemittanceDef:transferoffundsfromonepartytoanotheramongdifferentcountries,thatis,abank(theremittingbank匯出行),attherequestofitscustomer(theremitter匯款人),transfersacertainsumofmoneytoitsoverseasbranchorcorrespondentbank(thepayingbank匯入行)instructingthemtopaytoanamedpersonorcorporation(beneficiary受益人orthepayee收款人)inthatcountry.ThreetypesMailTransfer信匯TelegraphicTransfer電匯DemandDraft票匯WorkflowofRemittance

P153RemitterBeneficiaryRemittingBankPaying

Bank①②③T/TTelegraphicTransfer

電匯Step1.TheRemitter(buyer)handsoverthepaymentofthegoodstotheremittingbankStep2.TheRemittingbankauthorizesthepayingbankbytelegraphicmeanstomakethepaymenttotheBeneficiary(seller).Step3.ThepayingbankadvisestheBeneficiary(seller)togetthepayment.DemandDraft票匯RemitterBeneficiaryRemittingBankPayingBank(3)(4)(1)4.Thepayingbankpaysoracceptsthedraft(2)Theremitterbuysabank’sdraftTheremitterdeliversthedrafttothebeneficiary3.ThebeneficiarypresentsthedraftCharacteristicsofRemittanceCommercialcredit(商業(yè)信用）largerisks--UnbalancedresponsibilityofpaymentandshipmentSimpleprocedurewithlessbankingfeesItsApplicationinInt’lTradeP1531.PaymentinAdvance（預(yù)付貨款）買方先匯款，賣方收款后交貨。2.CashwithOrder，CWD（隨單付款）

買方隨訂單匯寄貨款，定制提出特殊加工要求的商品。3.Deliveryfirstandpaymentafterwards（先出貨后結(jié)算）

賣方先交單（貨），買方收到貨物后主動付款。4.OpenAccount，O/A（賒銷）賣方先交單（貨），到約定期限，再結(jié)算貨款。CollectionDefinitionPartiesConcernedTypesofCollectionCollectionProcedureParticularsofCollection托收DefinitionofCollectionP154Definition…….theexporterdrawsabillofexchangeontheimporterforthesumdue,withorwithoutrelevantshippingdocumentsattachedand….drawsabillofexchangeonsb

開立以某人為付款人的匯票withrelevantshippingdocumentsattached---documentarycollection跟單托收Withoutrelevantshippingdocumentsattached---cleancollection光票托收PartiesConcernedPrincipal（委托人）Drawee/Payer（受票人/付款人）Remittingbank（托收行）Collectingbank（代收行）Presentingbank（提示行）Customer’srepresentativeincaseofneed（必要時的代理)WorkflowPrincipal(Exporter)Drawee=Payer(Importer)Remittingbank

(BankinExportCountry)CollectingBank(BankinImportCountry)（1）（2）（3）（4）（5）D/PAtsight?D/Paftersight?D/A?托收委托人托收行代收行付款人CollectionDefinitionKindsCleancollectionDocumentarycollectionD/P

D/AD/PsightD/Paftersight

1.付款交單

（簡稱D/P）即期付款交單（D/Patsight）遠(yuǎn)期付款交單（D/Paftersight）2.承兌交單

（DocumentsagainstAcceptance,簡稱D/A）在遠(yuǎn)期付款交單下，買方可憑信托收據(jù)(T/R)借單。

如托收委托人（賣方）同意“遠(yuǎn)期付款交單，信托收據(jù)借單（D/P.T/R）”，則托收委托人（賣方）風(fēng)險。D/A下，托收委托人（賣方）承擔(dān)更大風(fēng)險Particulars

of

CollectionP1571.Collectionusescommercialcredit，andthebanksinvolveddonotbearanyrisksifthepaymentofthegoodsisnotmadebythebuyer.托收使用商業(yè)信用，買方如不支付貨款,銀行不承擔(dān)任何風(fēng)險2.UnderD/P,thebuyercan’tgettheshippingdocumentsifhedoesnotmakepayment.付款交單項下，買方不付款則不能獲得裝運單據(jù)3.D/Ameansmorerisksfortheseller,forthebuyermightrefusetopayafterhehasacceptedthedraftandtakendeliveryofthegoods.承兌交單對賣方風(fēng)險更大，因為買方在承兌匯票，提取貨物后可能拒絕付款。LetterofCreditDefinitionCharacteristicsofL/CAdvantagesofL/CPartiesofL/CWorkflowofL/CContentsofL/CTypesofL/CDefinition

Aletterofcreditisawrittenundertakingissuedbyabank(theissuingbank開證行)totheseller(thebeneficiary受益人)attherequestandinaccordancewiththeinstructionsofthebuyer(theapplicant開證申請人)toeffectpaymentuptoastatedsumofmoney,withinaprescribedtimelimitandagainststipulateddocuments.Aletterofcreditisadocumentissuedbyabankstatingitscommitment（承諾）topayastatedamountofmoneyonbehalfofanimportersolongasthesellermeetsveryspecifictermsandconditions.CharacteristicsofL/CTheissuingbankundertakestoeffectpayment.Thebankassumesaprimaryratherthanasecondaryliability（銀行信用）.Aletterofcreditstandsindependentofthesalescontract（獨立于合同的自足文件）.Thebanksdealwithdocumentsandnotwiththegoods（單據(jù)業(yè)務(wù)）.ForpaymentbyL/C,theissuingbanktakesthesameresponsibilityasthebuyerinpayment.

《跟單信用證統(tǒng)一慣例》（國際商會第600號出版物）(UniformCustomsandPracticeforDocumentaryCredits,2007revision,I.C.C.PublicationNo.600)

簡稱："UCP600"IRREVOCABLEDOCUMENTARYCREDIT

Applicant(Fullnameandaddress)Date:

CreditNo.Beneficiary(Fullnameandaddress)Dateandplaceofexpiry

AdvisingBankAmountPartialshipmentsTranshipment

allowed

notallowedallowed

notallowedByLoadingonboard/dispatch/takinginchargeat/fromsightpayment

acceptance

negotiationnotlaterthan

againstthedocumentsdetailedhereinFortransportationto:

andbeneficiary'sdraft(s)for

%ofinvoicevalueFOB

CFR

CIFat

sightorothertermsdrawnonDocumentsrequired:(markedwithX)1.()Signedcommercialinvoicein

copiesindicatingL/CNo.andContractNo.2.()FullsetofcleanonboardBillsofLadingmadeouttoorderandblankendorsed,marked"freight[]tocollect/[

]prepaid[

]showingfreightamount"notifying

.(

)Airwaybills/cargoreceipt/copyofrailwaybillsissuedby

showing“freight[

]tocollect/[

]prepaid[

]indicatingfreightamount"andconsignedto____________________________.3.(

)InsurancePolicy/Certificatein

copiesfor

%oftheinvoicevalueshowingclaimspayableincurrencyofthedraft,blankendorsed,coveringAllRisks,WarRisksand.4.()PackingList/WeightMemoin

copiesindicatingquantity,grossandweightsofeachpackage.5.(

)CertificateofQuantity/Weightin

copiesissuedby__________________.6.(

)CertificateofQualityin

copiesissuedby[

]manufacturer/[

]publicrecognizedsurveyor_________________.7.()CertificateofOriginin

copies.8.()Beneficiary'scertifiedcopyoffax/telexdispatchedtotheapplicantwithin

daysaftershipmentadvisingL/CNo.,nameofvessel,dateofshipment,name,quantity,weightandvalueofgoods.Otherdocuments,ifanyDescriptionofgoods:Additionalinstructions:1.()Allbankingchargesoutsidetheopeningbankareforbeneficiary'saccount.2.()Documentsmustbepresentedwithin

daysafterdateofissuanceofthetransportdocumentsbutwithinthevalidityofthiscredit.3.(

)Thirdpartyasshipperisnotacceptable,ShortForm/BlankbackB/Lisnotacceptable.4.(

)Bothquantityandcreditamount______%moreorlessareallowed.5.()Alldocumentsmustbesenttoissuingbankbycourier/speedpostinonelot.(

)Otherterms,ifanyTypesofL/CAccordingtotherevocabilityofcreditRevocableL/C可撤銷信用證IrrevocableL/C不可撤銷信用證AccordingtotheaddingofconfirmationconfirmedL/C保兌信用證UnconfirmedL/C不保兌信用證AccordingtothetenorSightL/C即期信用證TimeL/C遠(yuǎn)期信用證期末考試題型I.MultipleChoice(20%)II.TrueorFalse（20%)III.TermsTranslation(20%)IV.BriefAnswers(10%)Int