《支付方式》課件

ChapterSevenTermsofPayment

支付方式1整理課件ChapterSevenTermsofPayment

ModesofpaymentTherearemanymodesofpaymentinforeigntrade,andcommonlyusedarethreebasicones:remittance,(T/T;M/T;D/D)collectionandL/C.next2整理課件ModesofpaymentTherearemanTelegraphicTransfer（T/T）procedurePayeeBeneficiaryCreditorExporterRemitterDebtorImporterRemittingBankPayingBank①T/T②申請(qǐng)并付款③取得交款回執(zhí)④電匯委托書⑤核實(shí)通知并付款⑥寄付訖收據(jù)remittanceContract3整理課件TelegraphicTransfer（T/T）procRemittance11.Beforeeffectthepayment,theremustexistacontractbetweenthetwoparties.2.TheremitterappliesfortheT/Tandmakesthepayment.3.Theremittingbankreturnsthereceiptofthepaymenttotheremitter.4整理課件Remittance11.BeforeeffecttRemittance24.Theremittingbanksendsatrustdeedbycable(T/T)/bymail(M/T)toitscorrespondentbankattheexporter’sendandentrustsitwiththetasktopaymoneytotheexporter.5.Thepayingbankpaystothebeneficiaryandreturnsthereceiptofpaymenttotheremittingbankforcompensation.5整理課件Remittance24.TheremittingbDemandDraftThebuyerbuysadraftfromalocalbankandsendsitbymailtotheseller,andthesellercancollectmoneyfromtherelativebankathisendagainstthedraftsentbythebuyer.6整理課件DemandDraftThebuyerbuysaWhendoweusuallyusetheremittance?Paymentinadvance預(yù)付貨款Cashwithorder(CWO)訂貨付現(xiàn)Cashondelivery(COD)貨到付款Openaccounttrade(O/A)賒賬交易7整理課件WhendoweusuallyusetheremCollection

DocumentAgainstpayment(D/P)D/PatsightD/PaftersightDocumentAgainstAcceptance(D/A)8整理課件CollectionDocumentAgainstpaD/PatsightContractCollectingbankBankatimporter’sendRemittingbankBankatexporter’send

Payerorimporter

Principalexporter1625349整理課件D/PatsightContractCollectiD/P11.Theexporterappliestotheremittingbankforcollectingtheinvoicevaluebysendinganapplication,asightbill(timedraft)andshippingdocuments.2.Theremittingbankdrawsupacollectionorderandtransfersittogetherwiththedraftandshippingdocumentstothecollectingbank.10整理課件D/P11.TheexporterappliestD/P23.Thecollectingbankpresentsthebillanddocumentstothepayer.4.Theimportereffectsthepaymentatpresentationandgetsthedocumentsfromthecollectingbank.5.Thecollectingbanktransferstheaccountstotheremittingbank.6Theremittingbanktransferstheaccounttotheprincipal.11整理課件D/P23.ThecollectingbankprD/PaftersightContractCollectingbankBankatimporter’sendRemittingbankBankatexporter’send

Payerorimporter

Principalexporter16253412整理課件D/PaftersightContractColleD/Paftersight44.Theimporterpaysinduecoursetothecollectingbankandgetstheshippingdocumentsfromthecollectingbank.13整理課件D/Paftersight44.TheimporD/AContractCollectingbankBankatimporter’sendRemittingbankBankatexporter’send

Payerorimporter

Principalexporter16253414整理課件D/AContractCollectingbankRD/A44Aftertheimporteracceptsthedraft,thebankwilldelivertheshippingdocumentstotheimporter,whiletakingbackthedraft.Theimporterpaysthepurchasepriceinduecourse.15整理課件D/A44AftertheimporteracL/CLetterofCreditisthemostoftenusedmethodofpaymentinthefinancingofinternationaltrade.Itisareliableandsafemethodofpayment.16整理課件L/CLetterofCreditisthemosL/CProcedure受益人開證申請(qǐng)人議付行通知行①L／C②申請(qǐng)開證③開出信用證④審核通知信用證⑤發(fā)貨⑥交單議付⑦審單墊付貨款⑧寄單索匯⑩付款贖單開證行付款行17整理課件L/CProcedure受益人開證申請(qǐng)人議付行通知行AnL/Cconcludesthefollowinginformation1.SthabouttheL/Citself.2.Requirementsaboutthegoods.3.Sthaboutthetransportation.4.Requirementsaboutthedocuments.5.Somespecialrequirements.Itmustbeincompleteconformitywiththecontractandrelateddocuments.18整理課件AnL/CconcludesthefollowingSentencePatterns

Weregretwecan'tacceptpayment"cashagainstdocument".很抱歉，我們不能接受憑單付款辦法。We'llagreetochangethetermsofpaymentfromL/CatsighttoD/Patsight.我們同意將即期信用證付款方式改為即期付款交單。

19整理課件SentencePatterns

WeregretSentencePatterns

WeacceptD/Ppaymentforfuturedealings.

以后的交易我們以付款交單方式支付。

Wecandothebusinesson60daysD/Pbasis.

我們可以按60天付款交單的方式進(jìn)行交易。

20整理課件SentencePatterns

WeacceptDSentencePatterns

Weagreetodrawat30daysD/P.我們同意開立30天期的付款交單匯票。We'lldrawD/Pagainstyourpurchase.我們按付款交單方式收你方這批貨款。Asaspecialsignofencouragement,we'llconsideracceptingpaymentbyD/Patthissales-purchasingstage.在此推銷階段，我們將考慮接受付款交單方式以資鼓勵(lì)。21整理課件SentencePatterns

WeagreetSentencePatterns

很抱歉，我們不能同意“貨抵目的地付款交單”方式付款。

Weregretwecan'taccept"CashagainstDocuments"onarrivalofgoodsatdestination.買方建議用承兌交單作為付款方式，但賣方不愿例外。

ThebuyersuggestedD/Aasthetermsofpayment,butthesellerwasunwillingtomakeanyexception.

22整理課件SentencePatterns

很抱歉，我們不能同意“SentencePatterns我們不同意開具30天期的承兌交單匯票

。Wecan'tagreetodrawat30daysD/A.因此，最好是采用付款交單方式或承兌交單方式。

Soit'sbetterforustoadoptD/PorD/A.

我建議這次用付款交單或承兌交單方式來付款。

IsupposeD/PorD/Ashouldbeadoptedasthemodeofpaymentthistime.

23整理課件SentencePatterns我們不同意開具30天期的承SentencePatterns

如果您能接受D/P或D/A付款，那可幫了我們大忙。ItwouldhelpmegreatlyifyouwouldacceptD/AorD/P.

您能否來個(gè)例外，接受D/A或D/P付款方式？

CouldyoumakeanexceptionandacceptD/AorD/P?

24整理課件SentencePatterns

如果您能接受D/P或D/主題：索取逾期賬款親愛的先生：

第8756號(hào)賬單

鑒于貴方總是及時(shí)結(jié)清項(xiàng)目，而此次逾期一個(gè)月仍未收到貴方上述賬目的欠款，我們想知道是否有何特殊原因。我們猜想貴方可能未及時(shí)收到我們8月30日發(fā)出的80，000美元欠款的賬單?，F(xiàn)寄出一份，并希望貴方及早處理。你真誠(chéng)的xxx25整理課件主題：索取逾期賬款親愛的先生：

第8756號(hào)賬單

鑒于貴方總subject:DemandingOverduePaymentDearSirs,AccountNo.8756

Asyouareusuallyverypromptinsettlingyouraccounts,wewonderwhetherthereisanyspecialreasonwhywehavenotreceivedpaymentoftheaboveaccount,alreadyamonthoverdue.Wethinkyoumaynothavereceivedthestatementofaccountwesentyouon30thAugustshowingthebalanceofUS$80,000youowe.Wesendyouacopyandhopeitmayhaveyourearlyattention.Yoursfaithfully,

26整理課件subject:DemandingOverduePay主題：再次索取欠款親愛的先生：

第8756號(hào)賬單

未見貴方對(duì)我們9月8日來信要求結(jié)算一事之回復(fù)。我們?cè)俅蝸砗嵝奄F方，欠款為80，000美元。毫無疑問，一定有特殊原因使貴方延誤付款，我們期待貴方說明原因并寄上匯款。你真誠(chéng)的xxx27整理課件主題：再次索取欠款親愛的先生：

第8756號(hào)賬單

未見貴方Subject:UrgingPaymentDearSirs,

AccountNo.8756

NothavingreceivedanyreplytoourE-mailofSeptember8requestingsettlementoftheaboveaccount,wearewritingagaintoremindyouthattheamountstillowingisUS$80,000.Nodoubtthereissomespecialreasonfordelayinpaymentandweshouldwelcomeanexplanationandalsoyourremittance,Yoursfaithfully,

xxx28整理課件Subject:UrgingPaymentDearS三度索取欠款親愛的先生：

第8756號(hào)賬單

我們于9月8日及9月18日兩次去函要求結(jié)付80，000美元欠款，單至今未收到貴方任何答復(fù)，對(duì)此我們感到難于理解。我們希望貴方至少得解釋為什么賬款至今未付。我想你們也知道我們對(duì)貴方多方關(guān)照，但你們對(duì)我們先前的兩次詢函不作答復(fù)。你們這樣做恐怕已經(jīng)使我們別無選擇，只能采取其他步驟來收回欠款。我們極不愿意做任何損害你們信譽(yù)的任何事情。即使現(xiàn)在我們還準(zhǔn)備再給你們一次機(jī)會(huì)來挽回此事。因此，我們?cè)俳o你們15天時(shí)間來結(jié)清賬目。29整理課件三度索取欠款親愛的先生：

第8756號(hào)賬單

我們于9月8日Subject:InsistingonPaymentDearSirs,

AccountNo.8756

ItisverydifficulttounderstandwhywehavenotheardfromyouinreplytoourtwoE-mailof8thand18thSeptemberforpaymentofthesumUS$80,000youarestillowing.Wehadhopedthatyouwouldatleastexplainwhytheaccountcontinuestoremainunpaid.Iamsureyouwillagreethatwehaveshowneveryconsiderationandnowyoufailtoreplytoourearlierrequestsforpayment,Iamafraidyouleaveusnochoicebuttotakeotherstepstorecovertheamountdue.Wearemostreluctanttodoanythingfromwhichyourcreditandreputationmightsufferandevennowwepreparetogiveyouafurtheropportunitytoputthematterright.Wethereforeproposetogiveyou15daystoclearyouraccount,Yoursfaithfully,

xxx30整理課件Subject:InsistingonPaymentSentences(1)Thefollowingitemstotaling$4000arestillopenonyouraccount.

你的欠款總計(jì)為4000美元。(2)Itisnowseveralweekssincewesentyouourfirstinvoiceandwehavenotyetreceivedyourpayment.

我們的第一份發(fā)票已經(jīng)寄出有好幾周了，但我們尚未收到你的任何款項(xiàng)。(3)I’mwonderingaboutyourplansforpayingyouraccountwhich,asyouknow,isnowover40daysoverdue.

我想了解一下你的付款計(jì)劃，要知道，你的付款已經(jīng)逾期40多天了。(4)Wemustnowaskyoutosettlethisaccountwithinthenextfewdays.

請(qǐng)你務(wù)必在這幾日內(nèi)結(jié)清這筆賬款。31整理課件Sentences(1)ThefollowingitemCaseStudy1案例一：未審查買方資信即草簽合約所引起的爭(zhēng)端中國(guó)山東青島國(guó)有化工廠為投產(chǎn)某化工產(chǎn)品，需從國(guó)外進(jìn)口生產(chǎn)設(shè)備。在向美、日、德等國(guó)的知名廠商發(fā)電詢盤后，因這此報(bào)價(jià)均在1，000萬美元以上，大大超過我方的預(yù)算價(jià)格而無法簽約。這時(shí)A國(guó)B國(guó)公司得知此情況后，主動(dòng)向我方發(fā)盤，報(bào)出800萬美元的價(jià)格，并保證按我方的技術(shù)要求供貨。我方初次與B國(guó)公司接觸，對(duì)其經(jīng)營(yíng)狀況和資信了解不深，考慮到價(jià)格因素，即與其簽訂了正式供貨合同。32整理課件CaseStudy1案例一：未審查買方資信即草簽合約所引Continued雙方約定：買方于訂約后30天內(nèi)開出LC，賣方于10月31日前交貨。但到貨物交貨期，B公司只交齊了200萬美元的設(shè)備。我方就與其交涉，B公司以美元匯率變化為借口，要求合同價(jià)格增加100萬美元，并要求延期交貨。我方對(duì)此極為不滿，但考慮工期緊張，一時(shí)難以尋找其他合適的供貨商，經(jīng)談判答應(yīng)追加對(duì)方50萬元美元，并將交貨期延遲到12月底。到12月底，B公司仍未交齊全部設(shè)備。而此時(shí)L/C有效期已到，B公司再次要求延期，由于種種原因我方未能展期，B公司以此為借口，停止發(fā)貨。33整理課件Continued雙方約定：買方于訂約后30天內(nèi)開出LC，Continued至此，我方不得不向法院起訴，經(jīng)法院調(diào)查，B公司僅是A國(guó)某大公司的一個(gè)辦事處，不具備法人地位，且經(jīng)營(yíng)狀況不佳。由于對(duì)設(shè)備行情估計(jì)不足，為向我方供貨已欠制造商許多貨款，制造商已對(duì)期采取法律措施。經(jīng)法院判決我方雖然勝訴，但并沒有得到實(shí)質(zhì)性的經(jīng)濟(jì)補(bǔ)償，最終我方工期一拖再拖，造成了難以彌補(bǔ)的損失。如何通過所學(xué)函電解決此問題？34整理課件Continued至此，我方不得不向法院起訴，經(jīng)法院調(diào)查，SpecimenLetter1

付款交單敬啟者：非常感謝貴方1298號(hào)訂單，現(xiàn)通知你方所需貨物已由“GORDEN”汽輪運(yùn)出，預(yù)計(jì)8月19日到達(dá)新加坡。由于我們沒有時(shí)間對(duì)貴公司的資信進(jìn)行核查，我們相信貴方可以理解此次我們有必要采取付款交單的方式進(jìn)行交易。我們已經(jīng)通過新加坡的商業(yè)銀行向你開出了金額為7500美元的即期匯票。幾天內(nèi)，該銀行將要求你方支付匯票，然后給予全套單據(jù)以便提貨。我們希望在適當(dāng)?shù)臅r(shí)候我們能夠建立經(jīng)常性的業(yè)務(wù)關(guān)系，那樣你方的資信一經(jīng)核實(shí)，我們就可以給與你方三個(gè)月的時(shí)間付款。希望這是你方大量訂單的第一份。35整理課件SpecimenLetter1

付款交單敬啟者：35整SPECIMEN LETTER1Documentsagainstpayment DearSirs,WethankyouforyourOrderNo.1298andarepleasedtoinformyouthatthegoodsrequiredhavebeendispatchedbys/sGorden,dueatSingaporeon19August.Wearesureyoucanunderstandourpositionthatonthisoccasionitiseasytomakethisa“DocumentsagainstPayment”transaction,sincewehavenothadtimetosecurecreditreferencesonyourfirm.36整理課件SPECIMEN LETTER1DocumentsaContinuedWehavedrawnasightdraftonyoufortheamountof$7500throughtheMerchantBankLtd.OfSingapore,whowillapproachyouinafewdaysforthepaymentofthedraft.Theywillthenhandtoyouthefulldocumentstoenableyoutotakedelivery.Wehopethatinduecoursewewillbeabletoestablishregulartradingwithyou.Insuchcircumstanceswewouldbepreparedtogiveyouathreemonthcreditonceyourreferencesaresecured.Wehopethatthiswillbeonlythefirstmanyordersyouwillplacewithus.Faithfullyyours,37整理課件ContinuedWehavedrawnasighBuyerproposespaymentbyD/A

DearSirs,Wewishtoplacewithyouatrialorderfor150casesofCannedLuncheonMeatatyourpriceofUS$300percaseCFRKuwaitforshipmentduringOctober/November.Asthisparticularorderinvolvesarelativelysmallamountandwehaveonlymoderatemeansathand,wewouldsuggestpaymentbyD/Aat60days’sight.Ifthetrialsaleprovessuccessful,youmaycountonusforfurtherorders.Wehopeyoucangiveourproposalyourmostfavorableconsiderationandawaityourearlyreply.Trulyyours38整理課件BuyerproposespaymentbyD/AReply:SellerRefusesPaymentbyD/ADearSirs,ThankyouforyourorderofAugust15andwearepleasedtolearnthatyouintendtogiveourCannedLuncheonMealatrialsaleinyourmarket.Whileweappreciateyourgoodintention,weregretbeingunabletoacceptyourrequestforpaymentbyD/A60days’sight.Aswegenerallyrequirepaymentbyirrevocableletterofcreditavailablebydraftatsight,wecannotmakeanyarrangementcontrarytoourusualpractice,especiallyforanewcustomer.MaywesuggestthatwedobusinessonthebasisofpaymentbyL/Cfirstandleavethemattertobediscussedatalaterdate?Wehopetheabovepaymenttermsareacceptabletoyouandlookforwardtoyourconfirmation.Yoursfaithfully39整理課件Reply:SellerRefusesPaymentSentencepatternsAccordingtothestipulationsofContractNo.398,therelevantL/CshouldreachusnotlaterthanFebruary15.We,therefore,hopethatyouwillopenitintimesoastoavoidanydelayinshipment.根據(jù)398號(hào)合同的規(guī)，有關(guān)信用證應(yīng)不遲于2月15日到達(dá)我處，我們希望你能及時(shí)開出信用證以避免裝運(yùn)延誤。40整理課件SentencepatternsAccordingtoSentencepatterns6.WeregretthatwecouldnotshipthegoodsbytheendofMayonlybecauseofthedelayofyourL/C.Pleaseattendtothismatterwithoutdelay.很遺憾，由于你方開證延誤，我們5月底之前無法交貨。請(qǐng)你方盡快關(guān)注此事。41整理課件Sentencepatterns6.WeregretSentencepatternsPleaseinserttheclause“TransshipmentatShanghai”.請(qǐng)插入條款“在上海轉(zhuǎn)船”。42整理課件SentencepatternsPleaseinsertSentencepatterns我們今天已通知我方銀行——倫敦弗蘭克銀行，開立以你方為抬頭的保兌的、不可撤消的、允許分運(yùn)和轉(zhuǎn)船的信用證，憑即期匯票并附全套裝運(yùn)單據(jù)向議付行議付。Wehavetodayinstructedourbank,theFrankBankinLondontoopeninyourfavoraconfirmed,irrevocableletterofcreditwithpartialshipmentandtransshipmentallowedclause,availablebydraftatsight,againstsurrenderingthefullsetofshippingdocumentstothenegotiatingbank.43整理課件Sentencepatterns我們今天已通知我方銀行——Sentencepatterns我們感到遺憾，由于你方信用證耽誤，我們的貨不能裝3月份船，請(qǐng)盡速解決此問題。WeregretthatwecouldnotshipthegoodsbyaMarchvesselonlybecauseofthedelayofyourL/C.Pleaseattendtothismatterwithallspeed.44整理課件Sentencepatterns我們感到遺憾，由于你方信用SentencePatterns我們已從廠家購(gòu)得此貨，請(qǐng)速告，按新的進(jìn)口許可證規(guī)定，你方何時(shí)可開出信用證。Thegoodshavealreadybeenboughtfromthemanufacturerforouraccount,andweareanxioustoknowwhenyoucanarrangeforacreditundernewimportlicense.45整理課件SentencePatterns我們已從廠家購(gòu)得此貨，請(qǐng)速SentencePatterns你方7月10日電傳知悉信用證已開，但很遺憾，我們尚未接到銀行通知。請(qǐng)敦促紐約保兌行盡快通知。Fromyourtelexof10thJuly,welearnthattheL/Chasbeenarranged,butweregrettosaythatwehavereceivednobanker’sadviceyet.PleasepushtheconfirmingbankinNewYorkfortheirsoonestaction.46整理課件SentencePatterns你方7月10日電傳知悉信用SentencePatterns你方訂單已9月15日傳真確認(rèn)，以確認(rèn)之日其15天內(nèi)信用證開到為條件。15天期限已過，10月1日尚未收到信用證，也未聽到任何消息，今日我們寫信給你，詢問信用證究竟是何時(shí)開立的。YourOrderNo.123wasconfirmedbyourfaxofSeptember15,subjecttoarrivalofcreditwithin15daysfromthedate.The15-dayperiodhavingexpiredonOctober1stwithoutreceiptofL/C,norhearinganyfurtheradvicefromyou,wewriteyoutodayaskingwhentherequiredL/Cwasopened.47整理課件SentencePatterns你方訂單已9月15日傳真確UrgingtheestablishmentofL/CDearSirsReferenceismadetothe1,000cartonsofCannedLuncheonMeatunderthesubjectedsalesconfirmation,wewishtodrawyourattentiontothefactthatthedateofdeliveryisapproaching,butuptothepresentwehavenotreceivedthecoveringLetterofCredit.Pleasedoyourutmosttoexpediteitsestablishment,sothatwemayexecutetheorderwithintheprescribedtime.48整理課件UrgingtheestablishmentofL/ContinuedInordertoavoidsubsequentamendments,pleaseseetoitthattheL/Cstipulationsareinexactaccordancewiththetermsofthecontract.Welookforwardtoreceivingyourfavorableresponseatanearlydate.Yoursfaithfully,49整理課件ContinuedInordertoavoidsubUrgingtheestablishmentofL/CDearMr.Larson:WewishtopointoutthatthegoodsunderourS/CNo.TZ293(yourOrderNo.2987)havebeenreadyforshipmentforquitealongtime.WeareatalosstounderstandwhyyourcoveringL/Chasnotreachedusyetandwehaven’theardanyinformationfromyouinthisrespect.UnlessyourL/Cadviceisfaxedthesoonestpossible,bothdelayinshipmentandL/Cextensionwillbeinevitable.Welookforwardtoyourfavorableresponseatanearlydate.Sincerelyyours,50整理課件UrgingtheestablishmentofL/Practice1催開信用證

敬啟者：主題：你方第456號(hào)訂單關(guān)于我方4月20日和5月18日的傳真要求你方開立標(biāo)題項(xiàng)下訂單的信用證，很遺憾我們至今沒有收到你方的任何消息。我們希望提醒你方在下定單時(shí)你方同意一收到我方的確認(rèn)，就將開立所需的信用證。由于已經(jīng)過去了一個(gè)月我方?jīng)]有收到你方的任何信息，不用說，我們的處境十分尷尬。因?yàn)樨浳镆呀?jīng)備好等待裝運(yùn)有一段時(shí)間了，對(duì)你們來說應(yīng)該立即采取行動(dòng)，尤其是我們想不出你方有任何理由繼續(xù)拖延開立信用證。誠(chéng)摯問候51整理課件Practice1催開信用證敬啟者：51整理課件對(duì)催開信用證的回復(fù)敬啟者：主題：我方第456號(hào)訂單我方確已收到你方4月20日和5月18日的傳真，催促我們開立標(biāo)題項(xiàng)下訂單的信用證。非常抱歉由于我方職員的疏忽，導(dǎo)致信用證開立的延遲。然而，一收到你方5月18日的傳真，我們立即通過中國(guó)銀行開立了相關(guān)的信用證，相信該證已經(jīng)到達(dá)你方。請(qǐng)?jiān)试S我們?cè)俅螢榻o你方帶來的不便表示歉意。誠(chéng)摯問候。52整理課件對(duì)催開信用證的回復(fù)敬啟者：52整理課件ReferenceAnswertopracticeoneUrgingtheestablishmentofanL/CDearSirs,Re:yourOrderNo.456Withreferencetoourfaxdatedthe20thofAprilandthe18thofMay,requestingyoutoestablishtheL/Ccoveringtheabovementionedorder,weregrethavingreceivednonewsfromyouuptillnow.53整理課件ReferenceAnswertopracticeoContinuedWewishtoremindyouthatitwasagreed,whenplacingtheorder,thatyouwouldestablishtherequiredL/CuponreceiptofourConfirmation.Needlesstosay,weareplacedinaveryembarrassingsituationnowthatonemonthhaselapsedandnothingwhatsoeverhasbeenheardfromyou.Asthegoodshavebeenreadyforshipmentforquitesometime,itbehoovesyoutotakeimmediateaction,particularlysincewecannotthinkofanyvalidreasonforfurtherdelayingtheopeningofthecredit.Yoursfaithfully54整理課件ContinuedWewishtoremindyou(Reply)DearSirs,Re:OurOrderNo.456Wehavereceivedyourfaxesdated20thofApriland18thofMay,urgingustoestablishtheL/Cforthecaptionedorder.WeareverysorryforthedelayinopeningtheL/C,whichwasduetoanoversightofourstaff.However,uponreceiptofyourfaxofMay18,weimmediatelyopenedcreditwithBankofChina,andtrustthesameisnowinyourhand.Pleaseallowustoexpressagainourregretfortheinconveniencethathasbeencausedtoyou.Yoursfaithfully,55整理課件(Reply)DearSirs,55整理課件fNbK8G5D2A-x*u$qZnVkShPdMaJ7F4C0z)w&s!pYmUjRfOcL9H6E3B+y(u%r#oWlTiQeNbJ8G5D1A-x*t$qYnVkSgPdMaI7F3C0z)v&s!pXmUjRfOcK9H6E2B+y(u%rZoWlThQeNbJ8G4D1A-w*t$qYnVjSgPdLaI7F3C0y)v&s#pXmUiRfNcK9H5E2B+x(u$rZoWkThQeMbJ8G4D1z-w*t!qYnVjSgOdLaI6F3C0y)v%s#pXlUiRfNcK8H5E2A+x(u$rZnWkThPeMbJ7G4C1z-w&t!qYmVjRgOdL9I6F3B0y)v%s#oXlUiQfNcK8H5D2A+x*u$rZnWkShPeMaJ7G4C1z)w&t!pYmVjRgOcL9I6E3B0y(v%r#oXlTiQfNbK8G5D2A-x*u$qZnVkShPdMaJ7F4C1z)w&s!pYmUjRgOcL9H6E3B+y(v%r#oWlTiQeNbK8G5D1A-x*t$qZnVkSgPdMaI7F4C0z)v&s!pXmUjRfOcK9H6E2B+y(u%r#oWlThQeNbJ8G5D1A-w*t$qYnVkSgPdLaI7F3C0z)v&s#pXmUiRfOcK9H5E2B+x(u%rZoWkThQeMbJ8G4D1z-w*t!qYnVjSgOdLaI6F3C0y)v&s#pXlUiRfNcK9H5E2A+x(u$rZoWkThPeMbJ7G4D1z-w&t!qYmVjSgOdL9I6F3B0y)v%s#oXlUiQfNcK8H5D2A+x*u$rZnWkThPeMaJ7G4C1z-w&t!pYmVjRgOdL9I6E3B0y(v%s#oXlTiQfNbK8H5D2A-x*u$qZnWkShPdMaJ7F4C1z)w&s!pYmUjRgOcL9I6E3B+y(v%r#oXlTiQeNbK8G5D2A-x*t$qZnVkShPdMaI7F4C0z)w&s!pXmUjRfOcL9H6E2B+y(u%r#oWlThQeNbJ8G5D1A-w*t$qYnVkSgPdMaI7F3C0z)v&s!pXmUiRfOcK9H6E2B+x(u%rZoWlThQeMbJ8G4D1A-w*t!qYnVjSgPdLaI6F3C0y)v&s#pXlUiRfNcK9H5E2B+x(u$rZoWkThQeMbJ7G4D1z-w*t!qYmVjSgOdLaI6F3B0y)v%s#pXlUiQfNcK8H5E2A+x*u$rZnWkThPeMaJ7G4C1z-w&t!qYmVjRcK9H5E2B+x(u$rZoWkThQeMbJ7G4D1z-w*t!qYmVjSgOdLaI6F3B0y)v%s#pXlUiQfNcK8H5E2A+x*u$rZnWkThPeMbJ7G4C1z-w&t!qYmVjRgOdL9I6F3B0y(v%s#oXlUiQfNbK8H5D2A+x*u$qZnWkShPeMaJ7F4C1z)w&t!pYmUjRgOcL9I6E3B0y(v%r#oXlTiQfNbK8G5D2A-x*u$qZnVkShPdMaJ7F4C0z)w&s!pYmUjRfOcL9H6E3B+y(u%r#oWlTiQeNbJ8G5D1A-x*t$qYnVkSgPdMaI7F4C0z)v&s!pXmUjRfOcK9H6E2B+y(u%rZoWlThQeNbJ8G4D1A-w*t$qYnVjSgPdLaI7F3C0y)v&s#pXmUiRfNcK9H5E2B+x(u%rZoWkThQeMbJ8G4D1z-w*t!qYnVjSgOdLaI6F3C0y)v%s#pXlUiRfNcK8H5E2A+x(u$rZnWkThPeMbJ7G4C1z-w&t!qYmVjSgOdL9I6F3B0y)v%s#oXlUiQfNcK8H5D2A+x*u$rZnWkShPeMaJ7G4C1z)w&t!pYmVjRgOcL9I6E3B0y(v%r#oXlTiQfNbK8G5D2A-x*u$qZnWkShPdMaJ7F4C1z)w&s!pYmUjRgOcL9H6E3B+y(v%r#oWlTiQeNbK8G5D1A-x*t$qZnVkSgPdMaI7F4C0z)v&s!pXmUjRfOcL9H6E2B+y(qZnWkShPdMaJ7F4C1z)w&s!pYmUjRgOcL9H6E3B+y(v%r#oWlTiQeNbK8G5D1A-x*t$qZnVkSgPdMaI7F4C0z)w&s!pXmUjRfOcL9H6E2B+y(u%r#oWlThQeNbJ8G5D1A-w*t$qYnVkSgPdLaI7F3C0z)v&s#pXmUiRfOcK9H5E2B+x(u%rZoWlThQeMbJ8G4D1A-w*t!qYnVjSgPdLaI6F3C0y)v&s#pXlUiRfNcK9H5E2A+x(u$rZoWkThPeMbJ7G4D1z-w&t!qYmVjSgOdL9I6F3B0y)v%s#pXlUiQfNcK8H5E2A+x*u$rZnWkThPeMaJ7G4C1z-w&t!pYmVjRgOdL9I6E3B0y(v%s#oXlTiQfNbK8H5D2A-x*u$qZnWkShPeMaJ7F4C1z)w&t!pYmUjRgOcL9I6E3B+y(v%r#oXlTiQeNbK8G5D2A-x*t$qZnVkShPdMaI7F4C0z)w&s!pXmUjRfOcL9H6E3B+y(u%r#oWlTiQeNbJ8G5D1A-x*t$qYnVkSgPdMaI7F3(v%r#oXlTiQeNbK8G5D2A-x*t$qZnVkShPdMaI7F4C0z)w&s!pYmUjRfOcL9H6E3B+y(u%r#oWlTiQeNbJ8G5D1A-x*t$qYnVkSgPdMaI7F3C0z)v&s!pXmUiRfOcK9H6E2B+x(u%rZoWlThQeNbJ8G4D1A-w*t$qYnVjSgPdLaI7F3C0y)v&s#pXmUiRfNcK9H5E2B+x(u$rZoWkThQeMbJ7G4D1z-w*t!qYmVjSgOdLaI6F3B0y)v%s#pXlUiRfNcK8H5E2A+x(u$rZnWkThPeMbJ7G4C1z-w&t!qYmVjRgOdL9I6F3B0y(v%s#oXlUiQfNbK8H5D2A+x*u$qZnWkShPeMaJ7G4C1z)w&t!pYmVjRgOcL9I6E3B0y(v%r#oXlTiQfNbK8G5D2A-x*u$qZnVkShPdMaJ7F4C0z)w&s!pYmUjRfOcL9H6E3B+