Payment付款方式.ppt

Payment,Content,PaymentInstrumentsPaymentMethodsPaymentTerms,PaymentInstruments,Cash,FinancialDocuments,PromissoryNote,Check/Cheque,BillofExchange,FinancialDocuments,票据是以支付一定金额为目的，并可以自由流通转让的特种证券。RefertoBillsofExchangeAct(1882),Features:Negotiability（流通性）Non-causativeNature（无因性）RequisiteinForm（要式性）,I.PromissoryNote,DefinitionRequiredContentsTypes,II.Check(Cheque),DefinitionRequiredcontentsTypes,III.BillofExchange(Draft/Bill),DefinitionRequiredcontentsTypes,WhatisaBillofExchange/draft?,Anunconditionalorderinwritingsignedbyoneparty(drawer)requestingasecondparty(drawee/payer)topayastatedsumofmoneytoathirdparty(payee),ondemandoratafixedordeterminablefuturetime.,Whataretherequiredcontentsofadraft?,“BillofExchange”or“Draft”UnconditionalorderofpaymentFixedamountNameofdrawee/payerNameofpayeeDateofissuingDrawersnameandsignature,PlaceofIssuingDateandplaceofpayment,BILLOFEXCHANGEDrawnUnderBankofChina,LondonIrrevocableL/CNo.2003056DatedJanuary10,2005Payblewithinterest5.2%PerannumNo.20042EXCHANGEforHKD236,000.00Tianjin,ChinaFebruary20,2005at30daysafterSightofthisFIRSTofExchange(SecondofExchangebeingunpaid)PaytotheorderofBankofChina,TianjinBranchthesumofHongkongDollarsTWOHUNDREDANDTHIRTY-SIXTHOUSANDONLYTO:BANKOFCHINA,HONGKONGChinaMachinery&EquipmentImport&ExportCorp.,ShanghaiBranch(SIGNATURE),Drawer,BankersDraft,CommercialDraft,Types,D/D,CollectionL/C,Types,Paymenttime,SightDraft(DemandDraft),TimeDraft(UsanceDraft),Atxxdaysaftersight,Atxxdaysafterdateofdraft,AtxxdaysafterdateofB/L,Fixeddate:OnNov.30,Types,Acceptor,CommercialAcceptanceDraft,BankersAcceptanceDraft,Commercialcredit,Bankcredit,Types,CommercialDocuments,CleanDraft,DocumentaryDraft,ToDraw1,Presentation2,Endorsement5,Payment4,Acceptance3,Discount6,Dishonor7,Recourse8,UseofDrafts,Sight,Time,or,Addressee:1.Arestrictivepayee2.toorder3.tobearer,PayCo.nottransferable,PayCo.only,PayCo.ororder,PaytotheorderofCo.,Paybearer,Payholder,Endorsement:1.Restrictive2.Blank3.Special,PaytoCo.only,PayCo.nottransferable,Paybankororder,Discount,持现有远期汇票的人若想在付款人付款前取得票款，可以经过背书将汇票转让给贴现的银行或金融公司（即受让人），由他们按票面金额扣除一定贴现利息后，将余额付给持票人（即出让人）的行为。一般贴现的目的是加速资金周转。,Differencesbetweendraftandpromissorynote,check,性质,当事人,付款时间,汇票,支票,本票,无条件的书面支付命令,无条件的书面支付承诺,出票人/受款人,出票人/付款人/受款人,无条件的书面支付命令,只有即期没有远期,分远期/即期远期不承兑,分远期/即期远期需承兑,出票人/付款人/受款人,PaymentMethods,Remittance,Collection,LetterofCredit,Remittance,Favorableexchange(remittance):thebuyermakesthepaymentbybanktransferofhisownaccord.,Remittance,Remittancereferstotransferoffundsfromoneparty(payer)toanother(payee)amongdifferentcountriesthroughbanks.,TypesofRemittance,信汇MailTransfer(M/T)费用低廉速度较慢电汇TelegraphicTransfer(T/T)收款迅速费用较高票汇DemandDraft(D/D)付款灵活便捷,Remitter,PayingBank,Beneficiary,RemittingBank,Contract,TheProcessofRemittanceM/TorT/T,M/TorT/T,Remitter,PayingBank,Beneficiary,RemittingBank,Contract,TheProcessofRemittanceD/D,Notify,Pay,ForwardBanksDraft,Present,Apply,Draw,ApplicationinInternationalTrade,Paymentinadvance预付货款Cashwithorder随订单付现Paymentafterarrivalofgoods货到付款Openaccount(OA)赊账交易Consignment寄售,卖方,买方,Collection,Adverseexchange(reverseremittance,todraw):theexportertakestheinitiativetogatherthepaymentfromthebuyer.,Collection,Collection,Abankreceivesanexporterscollectionorderanddocuments,presentsthedocumentstotheimporterandcollectsfundsfortheseller,CleanCollection,DocumentaryCollection,DocumentaryCollectionisameansofensuringthatgoods(titledocuments)arehandedovertothebuyer(byabank)onlywhentheamountshownonabillofexchangeispaidorwhenthecustomeracceptsthebillasacontracttopaybyaspecificdate.,URC522(UniformRulesforCollection),FourParties,Principal,Drawee,RemittingBank,CollectionBank,Seller/Exporter,Buyer/Importer,TypesofDocumentaryCollection,DocumentsAgainstPayment(D/P)D/PatsightD/PatXXdaysaftersightDocumentsAgainstAcceptance(D/A),SampleClauseofD/P,D/PSight“UponfirstpresentationtheBuyersshallpayagainstdocumentarydraftdrawnbytheSellersatsight.Theshippingdocumentsaretobedeliveredagainstpaymentonly.”D/PafterSight“TheBuyersshalldulyacceptthedocumentarydraftdrawnbytheSellersatdayssightuponfirstpresentationandmakepaymentonitsmaturity.Theshippingdocumentsaretobedeliveredagainstpaymentonly.”,D/P(DocumentsagainstPayment),Principal(Exporter),Drawee(Importer),RemittingBank,CollectingBank,1Contract,ShippingLine,2,3,4,5,6,7,8,9,10,11,12,SampleClauseofD/A,TheBuyersshalldulyacceptthedocumentarydraftdrawnbytheSellersat45dayssightuponfirstpresentationandmakepaymentonitsmaturity.TheBuyersshalldulyacceptthedocumentarydraftdrawnbytheSellersuponpresentationandmakepaymentat30daysafterdateofB/L(draft).Theshippingdocumentsaretobedeliveredagainstacceptance.Paymentbydraftpayable120daysaftercargoarrival,documentsagainstacceptance.,Principal(Exporter),Drawee(Importer),RemittingBank,CollectingBank,1Contract,ShippingLine,2,3,4,5,6,7,8,10,11,12,9,13,14,D/A(DocumentsagainstAcceptance),CaseStudy,我某外贸公司与一外商成交一批货物，双方洽谈时，付款方式为D/Pat30daysaftersight，后外商要求改为D/Aat30daysaftersight，请问，我方能否答应？为什么？,ComparisonofD/PandD/A,Similarities:,Collection,CommercialCredit,AdverseExchange,Differences:,CaseStudy,我某公司向日本商人以D/P即期付款方式推销某商品，对方答复，如我方接受D/Pafter90days付款，并通过它指定的A银行代收则可接受。试问，日方为什么提出此项要求？,TrustReceipt(T/R)凭信托收据借单,CaseStudy,我某外贸企业与某国A商达成一项出口合同，付款条件为付款交单见票后45天付款。当汇票及所附单据通过托收行寄抵进口地代收行后，A商及时在汇票上履行了承兑手续。货抵目的港时，由于用货心切，A商出具信托收据向代收行借得单据，先行提货转售。汇票到期时，A商因经营不善，失去偿付能力。代收行以汇票付款人拒付为由通知托收行，并建议由我外贸企业直接向A商索取货款。对此，你认为我外贸企业应如何处理？,CollectionBillPurchased托收出口押汇,ApplicationinInternationalTrade,Favorabletoimporters他仅凭自身信用进行交易而不需垫付资金若采用D/A，还可以进一步运用卖方资金,Unfavorabletoexporters破产丧失清偿债务的能力言而无信拒不付款,钱货两空,LetterofCredit,DefinitionofLetterofCredit,writtenundertakingofpayment.,bank,conditional,A,Termsarestrictlycompliedwith.（单单一致，单证一致）,Creditmeansanyarrangement,howevernamedordescribed,thatisirrevocableandtherebyconstitutesadefiniteundertakingoftheissuingbanktohonoracomplyingpresentation.,UCP600Article2Definition,CharacteristicsofL/C,PrimaryLiabilitiesforPaymentSelf-SufficientInstrumentPureDocumentaryTransaction,Applicant(Importer),Beneficiary(Exporter),IssuingBank,SalesContract,ApplicationforL/C,L/C,TriangularContractualArrangement,MajorPartiesInvolved,ApplicantImporterBeneficiaryExporterIssuingBankImportersBankDepositforestablishmentofL/CAdvisingBankBranchorCorrespondentBank表面真实性,OtherPartiesInvolved,NegotiatingBankPayingBankConfirmingBankReimbursingBank,DifferencesbetweenPayingBankandReimbursingBank,PayingBankistheDraweeBankdesignatedbyL/C.UsuallyitistheIssuingBankitself.ItshouldcheckthedocumentsagainstL/C.ReimbursingBankistheClearingBankofL/C,andhasnoresponsibilitytocheckthedocumentsagainstL/C.EveryL/ChasitsPayingBank,butnoteveryL/ChasitsReimbursingBank.,Applicant（Importer）,Beneficiary（Exporter）,AdvisingBank/NegotiatingBank,IssuingBank/PayingBank,1Contract,ShippingLine,GeneralProcedureofUsinganL/C,2,3,4,5,6,7,8,9,10,11,12,13,14,15,BasicTypesofL/C,RevocableCreditIrrevocableCredit,TheCreditshouldclearlyindicatewhetheritisrevocableorirrevocable.IntheabsenceofsuchindicationtheCreditshallbedeemedtobeirrevocable.,CleanCreditDocumentaryCredit,IrrevocableDocumentaryCredit,BasicTypesofL/C,OtherTypesofL/C,SightPaymentCredit,UsanceCreditTimeCredit,PaymentagainstDocumentsL/C,L/CwithT/TReimbursementClause,DeferredPaymentL/C,AcceptanceL/C,SellersUsanceL/C,BuyersUsanceL/C,OtherTypesofL/C,NegotiableL/C,RestrictNegotiableL/C,FreelyNegotiableL/C,OtherTypesofL/C,ConfirmedL/CBoththeIssuingBankandtheConfirmingBankhavethesameprimaryliabilitiesofpayment.,OtherTypesofL/C,TransferableL/CACreditcanbetransferredonlyifitisexpresslydesignatedastransferablebytheIssuingBank.UnlessotherwisestatedintheCredit,atransferableCreditcanbetransferredonceonly.FractionsofatransferableCredit(notexceedingintheaggregatetheamountoftheCredit)canbetransferredseparately,providedpartialshipments/drawingsarenotprohibited,andtheaggregateofsuchtransferswillbeconsideredasconstitutingonlyonetransferoftheCredit.,OtherTypesofL/C,Back-to-BackL/C背对背信用证的结算中间商和实际的供货人原证的结算实际进口商与中间商,OtherTypesofL/C,ReciprocalL/C国内企业进口料件使用远期信用证，暂不生效在远期信用证规定的期限内，加工装配为成品出口时，国外进口商采用即期信用证付款进口商开立即期信用证并被国内企业接受时，远期信用证生效,OtherTypesofL/C,RevolvingL/C,OtherTypesofL/C,AnticipatoryL/C(PrepaidL/C)进口商对出口商装船前的融资全部预支和部分预支,StandbyL/C,开证申请人未履行其义务时使用适用的惯例：ISP98国际备用证惯例1998UCP500(UCP600)作用：货物买卖履约保证、投标保证、预付款保证等,L/G&L/C,Similarity:Differences:,bankcredit,见索即付的L/G：第一责任有条件的L/G：次要责任,被担保人未履约,L/C,还款保证履约保证投标保证,L/G,单单相符单证相符,第一责任,进出口贸易,付款条件,付款责任,用途,Applicationof,Pa