[经济学]Chapter11 International trade panyment.ppt

1,(3) According to the tenor根据付款时间 Sight draft or demand draft 即期汇票 Time draft or usance draft 远期汇票 The time may be expressed in the following three ways: ()at days after sight 见票后若干天付款 () at days after date出票后若干天付款 () at a fixed date指定日期付款 (4)According to who is the acceptor根据承兑人的不同 Traders acceptance draft 商业承兑汇票 Bankers acceptance draft 银行承兑汇票,2, . Promissory note本票 1 . Definition of promissory note A written promise to pay a determinate sum of money made between two parties is a promissory note,or simply a note. 本票是一个人向另一个人签发的。保证于见票时或定期或在可以确定的将来时间，对某人或其指定的人或持票人支付一定金额的无条件的书面承诺。 债权人 债务人 本票,汇票,3,2 . Differences between a bill of exchange and a promissory note (1) A promissory note is a promise to pay,whereas a bill of exchange is an order to pay; (2) There are only two parties to a promissory note,namely the maker and the payee,whereas there are three parties to a bill of exchange,namely the drawer ,the drawee and the payee;,4,(3)The maker is primarily liable on a promissory note,whereas the drawer is primarily liable,if it is a sight bill and the acceptor becomes primarily liable, if it is a time bill; (4)When issued,a promissory note has an original note only,whereas a bill of exchange may be either a sole bill or a bill in a set,i.e., a bill drawn with the second of exchange and third of exchange in addition to the original one.,5, . Cheqe /check A cheque is a special type of draft. 以银行为付款人的即期汇票，即存款人对银行的无条件支付一定金额的委托或命令。 是一种特殊的汇票，是汇票的特例。支票无远期、近期之分，有效期为10天，在使用中可能出现透支，一般接受支票者先要核实，以防透支或欺诈，支票的日期必须大写。,6,2 Remittance and Collection, . Remittance汇付 1 . Definition of remittance 又称汇款，指付款人主动通过银行或其他途径将款项交收款人的结算方式。 其他途径：自己携带、邮递方式。 2 . Parties related to a remittance与汇付有关的当事人 (1) Remitter汇款人 (2) Payee or beneficiary收款人 (3) Remitting bank汇出行 (4) Paying bank 汇入行/付款行/解付行,7,3 . Ways of transfer汇付的种类 (1) Remittance by airmail(M/T)信汇 Remitter Payee Remitting bank Paying bank (2)Remittance by cable/telex/SWIFT(T/T)电汇 指进口方请求本地银行用电报或电传委托出口方所在地分行或代理行付款给出口方。 (3)Remittance by bankers demand draft(D/D)票汇,8, .Collection托收 1 . Definition of collections In simple terms,a collection means that the creditor(the exporter)entrusts the bank to collect payment from the debtor(importer).The bank acts as the intermediary. 指债权人（出口商）出具债权凭证（汇票、本票、支票等）委托银行向债务人（进口商）收取货款的一种支付方式。 简单地说，是出口商委托银行代收货款。,9,2 . Parties to a collection (1) Drawer or principal 委托人 (2) Drawee or Payer 付款人 (3) Remitting bank 托收行 (4) Collecting bank 代收行 3 . Types of collections (1)Clean collections光票托收 出口商发货后开出的汇票是光票，主要用于小额货款、佣金的收取、样品费等。,10,(2) Documentary collections跟单托收 Definition of documentary collections 出口商开出跟单汇票，有时无汇票仅有单据也称为跟单托收。 国贸中货款的收取，若采用托收，大多是跟单托收。 The two types of documentary collections () Documents against Payment(D/P)付款交单 银行转移单据（货物所有权），以进口人付款为前提，根据付款时间的不同，可分为：,11,a) D/P at Sight （D/P Sight）即期付款交单 出口人发货后开具即期汇票连同货运单据，通过银行向进口人提示，进口人见票后立即付款，进口人在付清货款后向银行领取货运单据。 b) D/P after Sight远期付款交单 出口人发货后开具远期汇票连同货运单据，通过银行向进口人提示，进口人审单无误后即在汇票上进行承兑，于汇票到期日付清货款后再领取货运单据。,12,() Documents against acceptance(D/A)承兑交单 出口人交单以进口人在汇票上承兑为条件，汇票必为远期汇票。 4 . The nature of collection 托收的性质 Collection is a trade credit settlement.The bankers responsibility is only providing services of delivering documents and collecting payment.Whether the payment gets to be made or not depends on the buyers credit.,13,5 . Points for sellers attention in adopting collection 卖方采用托收方式的注意事项 ()Always make sure that the overseas importer is of good reputation and of good financial standing. ()Take into account the economic and political conditions in the importing country. () The amount of transaction should be moderate.,14,3 Letter of Credit, . Definition of letter of credit( L/C ) A letter of credit is a conditional ,undertaking of payments by a bank. 是一种银行开立的有条件的承诺付款的书面文件。信用证样本.mht,15, . Parties to a letter of credit信用证的当事人 1 . Applicant or opener 开证申请人 2 . Beneficiary 受益人 3 . Issuing bank or opening bank 开证行 4 . Advising bank /Notifying bank 通知行 5 . Negotiating bank 议付行 6 . Paying bank/drawee bank 付款行 7 . Reimbursing bank/Clearing bank 偿付行/清算行信用证样本.mht,16, . Procedures of letter of credit operations信用证的使用程序 1 . Issuance开证 (1) Contract to settlement by a letter of credit (2) Requesting for issuing a letter of credit (3) Opening of a letter of credit (4) Advising the beneficiary 2 . Amendment改证,17,3.Utilization使用 开证申请人（进口商） 受益人（出口商） 付款行/开证行 通知行/议付行 ,18,开证申请人（进口商）,受益人（出口商）,付款行/开证行,通知行/议付行,3.Utilization使用,19,开证申请人（进口商）,受益人（出口商）,付款行/开证行,通知行/议付行, 进出口商在贸易合同中，规定使用L/C方式支付；,20,开证申请人（进口商）,受益人（出口商）,付款行/开证行,通知行/议付行, 进口商向当地银行提出申请，填写开证申请书，依照合同填写各项规定和要求，并交纳押金，请开证行开证；,21,开证申请人（进口商）,受益人（出口商）,付款行/开证行,通知行/议付行, 开证行根据申请书的内容，向出口人开出L/C，并寄交出口人所在地分行或代理行（统称通知行）；,22,开证申请人（进口商）,受益人（出口商）,付款行/开证行,通知行/议付行, 通知行核对印鉴无误后，将L/C转交给出口人；,23,开证申请人（进口商）,受益人（出口商）,付款行/开证行,通知行/议付行, 出口人审核L/C条款与合同相符后，按L/C规定装运货物并备齐各项货物单据，开出汇票，在L/C有效期内，送请当地银行议付。议付行按L/C条款审核无误后，按汇票金额扣除利息和费用，把货款垫付给出口人；,24,开证申请人（进口商）,受益人（出口商）,付款行/开证行,通知行/议付行, 议付行将汇票和货物单据寄交开证行或其指定银行索偿；,25,开证申请人（进口商）,受益人（出口商）,付款行/开证行,通知行/议付行, 开证行或其指定付款行核对单据是否有误。若相符，则付款；若有问题，则拒付；议付行再向受益人行使追索权；,26,开证申请人（进口商）,受益人（出口商）,付款行/开证行,通知行/议付行, 开证行通知进口人付款赎单，在进口人付款赎单之前，开证行对单据有留置权（Lien），以保护自己的权益。,27, Contract to settlement by a letter of credit 进出口商在贸易合同中，规定使用L/C方式支付； Requesting for issuing a letter of credit,making out irrevocable documentary credit application. 进口商向当地银行提出申请，填写开证申请书，依照合同规定填写各项规定和要求，并交纳押金，请开证行开证； Opening of a letter of credit 开证行根据申请书的内容，向出口人开出L/C，并寄交出口人所在地分行或代理行（统称通知行）； Advising the beneficiary 通知行核对印鉴无误后，将L/C转交给出口人；,28,The beneficiary(seller)ships the goods to the buyer and obtains a negotiable transport document from the shipping firm/agent.The seller prepares and presents a document package to the negogiating bank.The negotiating bank reviews the document package making certain the documents are in conformity with the terms of the credit and pays the seller. 出口人审核L/C条款与合同相符后，按L/C规定装运货物并备齐各项货物单据，开出汇票，在L/C有效期内，送请当地银行议付。议付行按L/C条款审核无误后，按汇票金额扣除利息和费用，把货款垫付给出口人；,29,The negotiating bank sends the document package by mail or by courier to the issing bank. 议付行将汇票和货物单据寄交开证行或其指定银行索偿； The issuing bank reviews the document package making certain the documents are in conformity with the terms of the credit, pays the negotiating bank. 开证行或其指定付款行核对单据是否有误。若相符，则付款；若有问题，则拒付；议付行再向受益人行使追索权；,30,The issuing bank advices the buyer that the document have arrived.The buyer reviews the document package making certain the documents are in conformity with the terms of credit,and makes a cash payment to the issuing bank,or signes an acceptance. The issuing bank sends the document package by mail or courier to the buyer who then takes possession of the shipment. 开证行通知进口人付款赎单，在进口人付款赎单之前，开证行对单据有留置权（Lien），以保护自己的权益。,31, .Contents of a letter of credit 信用证的内容 The following details are to be found on all credits. (1)Name and address of the issuing bank (2)Type of the credit (3)Name and address of the beneficiary (4) Amount of the credit and its currency,32,（5）Expiry date of the credit and its place to be expired （6）Name and address of the applicant （7）L/C number and date of issue. （8）Drawer and drawee as well as tenor of the draftThe drawer is always the beneficiary, the drawee may be the issuing bank or any other bank （9）Full details of the goods,33,（10）Full details of the documents to be presented （11）Partial shipment permitted/not permitted （12）Transhipment allowed/not allowed （13）Port of shipment and port of discharge （14）Latest date for shipment, and the latest date for presentation of documents,34,（15）Instructions to the advising bank, negotiating bank or paying bank （16）Other special terms and conditions （17）The undertaking clause of the issuing bank （18）The indication “This credit is subject to the Uniform Customs and Practice for Documentary Credit（2007 revision），International chamber of Commerce Publication No.600.” 业务反馈-信用证.mht,35,1 . A bankers credity 银行信用 开证行以自己的信用作出付款保证，银行处于第一付款人地位，开证行对受益人的责任是一种独立的责任。 作为受益人开立的汇票，在L/C中是以开证行作为受票人，而在托收中一般为进口商。 问题, .Characteristics of L/C business 信用证特点,36,80年代初，我国某外贸公司进口原料加工成成品出口，采用分批进货方式，用L/C支付，对方单据齐全，但后来收货时发现货物不合要求，该外贸公司的经理想对第二批来货先检验，要求银行接单后先不付款。问经理的要求合理吗？,案例讨论(Case study),37,2 . A letter of credit is a self-sufficient instrument自足文件 其包括两层含义： （1）L/C的开立是以合同为依据的，可以说是合同的翻本； （2）L/C一经开立，就成为独立于合同之外的另一种契约，不再受合同约束，其约束着银行和受益人。开证行和参与L/C业务的其他银行以及受益人只能按L/C规定办事。,38,我国某外贸公司出口衬衣，合同规定白衬衣200打，红衬衣400打，但后来发现买方开来的L/C正好将两者颠调，出口商坚持按合同办理并发货，但遭到银行拒付，请问银行拒付是否有理？,案例讨论(Case study),39,L/C实行凭单付款的原则，L/C业务纯粹是一种单据业务，银行有义务“合理小心地审核一切单据”，但只根据表面上（On face)符合L/C条款的单据付款。L/C条件下的“严格符合的原则（the doctrine of strict compliance）”，指单证相符，单单相符。,3 . Banks deal with documents 单据买卖,40,一台商从南美进口鱼粉，采用L/C方式支付，台商其后了解到出口商是一个诈骗惯犯，遂要求银行收单后先不付款，被银行拒绝。后船到检验，鱼粉变成了一船砂子。试问银行的做法对吗？,案例讨论(Case study),41, . Classification of letters of credit 1 . According to the attaching of documents根据是否随附单据 (1) Clean credit 光票信用证 开证行仅凭不附单据的汇票付款的L/C。 (2) Documentary credit 跟单信用证 开证行凭跟单汇票或仅凭单据付款的信用证。 国贸中所使用的L/C绝大部分都是跟单L/C。,42,2 . Irrevocable credit 不可撤销信用证 L/C一经开出，在有效期内，未经受益人及有关当事人同意，开证行不得片面修改和撤销，只要受益人提供的单据符合L/C规定，开证行必须履行付款义务。 UCP600取消了可撤销信用证。,43,3 . According to the adding of confirmation根据有没有另一家银行保证兑付 (1) Confirmed credit 保兑信用证 指开证行开出的L/C，由另一家银行保证对符合L/C条款规定的单据履行付款义务。 对L/C加以保兑的银行，叫做保兑行。 (2) Unconfirmed credit 非保兑信用证 指开证行开出的L/C没有经过另一家银行保兑。 当开证行资信好或L/C金额不大时可采用。,44,4 . According to the time of payment 根据付款时间的不同 (1) Sight L/C 即期信用证 开证行或付款行收到符合信用证条款的跟单汇票或装运单据后立即履行付款义务的信用证。 特点：单到付款，出口人收汇迅速安全，有利于资金周转。 (2) Usance or time credit 远期信用证 指开证行或付款行收到信用证的单据时，在规定的期限内履行付款义务的信用证。,45,5 . According to the method of payment根据支付方式 (1) Sight payment credit 即期付款信用证 注明“即期付款兑现”(available by payment at sight)的信用证称为即期付款信用证。 (2) Deferred payment credit 延期付款信用证 注明“延期付款兑现”(available by payment after sight)的信用证称为延期付款信用证。 (3)Accepance credit 承兑信用证 承兑信用证是指由某一银行承兑的信用证，即当受益人向指定银行开具远期汇票并提示时，指定银行即行承兑，并于汇票到期日履行付款。,46,指开证行在信用证中，邀请其他银行买入汇票及或单据的信用证。即允许受益人向某 一指定银行或任何银行交单议付的信用证。通常在单据符合信用证条款的条件下，议付银行扣除利息和手续费后将票