外贸函电第六章结算方式ppt课件

第六章支付TermsofPayment,学习目标了解国际贸易实务中付款环节的基本知识熟悉掌握涉及支付环节的各类信函熟悉信用证支付方式以及常用词句练习关键词支付方式（Termsofpayment）；信用证（LetterofCredit）；付款交单（DocumentsagainstPayment）(D/P)；承兑交单（DocumentsagainstAcceptance）(D/A)；汇付（Remittance）,1,一、结算方式,在国际贸易中，不同的支付方式对于贸易双方而言，在贸易结算中的风险以及经营中的资金负担都是不相同的。主要的结算方式有：汇款（remittance）T/TM/TD/D托收（collection）D/PatsightD/PaftersightD/A信用证（LetterofCredit）,2,汇款（remittance）,汇款是指汇款人（债务人）主动将款项交给银行，委托其使用某种结算工具，通过其在国外的分支行或代理行，将款项付给国外收款人的一种结算方式。它是最简单的结算方式，也是其他各种结算方式的基础。汇款按照使用的结算工具不同，可分为：电汇信汇票汇汇款方式在国际贸易实务中有两种运用方式：预付货款。预付货款对于出口商而言较为有利。货到付款。货到付款则对于进口商较为有利。,3,买方要求用较简单的付款方式付款,DearMr.Zhang,Wevestudiedthespecificationsandprice-listofyournewpaintsandnowwishtoplaceanorderwithyou.EnclosedisourOrderNo.267.Asweareinurgentneedofseveraloftheitems,weshallbegladifyouwillshiptheorderassoonasyoupossiblycan.Inthepast,wehavedealtwithyouonsightL/Cbasis.Now,wewouldliketoproposeadifferentwayofpayment,i.e.,whenthegoodspurchasedbyusarereadyforshipmentandthefreightspacebooked,youletusknowandwewillremityouthefullamountbyT/T.Thereasonsarewecanthusmoreconfidentlyassureourbuyersofthetimeofdeliveryandsavealotofexpensesinopeningaletterofcredit.Aswefeelthiswouldnotmakemuchdifferencetoyoubutwouldfacilitateoursales,wehopeyouwillgrantourrequest.Welookforwardtoyourconfirmationofourorderandyouraffirmativereplytoournewarrangementsofpayment.Yoursfaithfully,4,电汇付款信函,DearMr.Smith,Wearepleasedtoacknowledgeyourorderforournewpaints.Thepaymentarrangementsyouproposedtomeetoutstandingaccountsarequiteacceptable.AlltheitemsincludedinyourordercanbesuppliedfromstockandwillbepackedandshippedimmediatelyafteryourremittancebyT/Tisreceived.Yourssincerely,尊敬的史密斯先生：很高兴收到您对我们新油漆的定单。您提议的结清账目的付款方式是可接受的。您定单中所列所有货品均有现货可供。一俟收到您的电汇将立即将货物打包运输。谨上,5,托收（collection）,托收是指由债权人开立汇票，委托银行通过其海外分支行或代理行，向国外债务人收取货款或劳务价值的一种结算方式。跟单托收通过用单据代表货物控制货物所有权，将结算风险及资金负担在进出口双方之间进行了平衡。对于出口商来说，出口商通过控制货权单据来控制货物，不付款或承兑就不会交单。一般不会受到“银货两空”的损失，比赊销安全。对于进口商来说，只要付款或承兑，马上就能取得单据，从而得到货物的所有权，比预付货款方式安全。在贸易实务中，托收按照是否附有货运单据可以分为：光票托收跟单托收。跟单托收相对被普遍使用。,6,跟单托收,跟单托收可分为：付款交单D/P（DocumentsagainstPayment）在D/P条件下，代收行在买方支付了全部票据金额以后才能将有关票据交给买方，这样卖方的货款得到了有效的保障。承兑交单D/A（DocumentsagainstAcceptance）。在D/A下，代收行在买方承兑有关汇票后就可以将有关单据交付买方，这时卖方已经交出了货物的物权凭证，一旦买方的信用出现危机，到期不付款，卖方手中仅有一张已承兑汇票能约束买方的义务，仍可能遭受钱、货两空的损失，对于出口商来说选用D/A一定要慎重。,7,即期付款交单方式付款信函,DearSirs,Wewishtoplacewithyouanorderfor100leatherhandbags.ForthisparticularorderwewouldliketopaybyD/Patsight.InvolvedaboutUSD2000,thisorderiscomparativelyalittleone.Itgoeswithoutsayingthatweverymuchappreciatethesupportyouhaveextendedusinthepast.Itwillbehighlyappreciatedifyoucandousaspecialfavorthistime.Welookforwardtoyourfavourablereply.Yoursfaithfully,8,信用证（LetterofCredit）,信用证(L/C)是开证行根据买方（开证申请人）的请求，开给卖方的一种保证承担支付货款的书面凭证。这种方式把应由买方承担的付款义务转化为银行的付款义务，从而加入了银行信用，由于银行承担了第一性的付款责任，有审单的义务，使得结算的程序更为严格、规范，对于买卖双方而言，结算的风险进一步得到控制；资金融通也更为便利。因此，该种方式被贸易各方广泛接受。例句：WehavemadearrangementwithBankofJapan,Tokyo,toopenacreditinyourfavor.ThecreditisvaliduntilMay31,andwillbeconfirmedbytheBanksLondonOffice.我们已与日本银行东京分行安排开立了以你方为受益人的信用证。该证有效期截止至5月31日，并将由该行的伦敦办事处保兑。,9,申请开立信用证,DearSirsPleaseopenacreditofGBP300,000withyourcorrespondentsinLondoninfavoroftheUniversalClothingCo,London,tobeavailabletotheCompanyuntilJuly31againstashipmentofwaterproofclothingbyS.S.CathayleavingLondonforTokyoonJuly24.WhentheconsignmentisshippedtheCompanyistodrawonyourcorrespondentsat60d/s.Thedocumentstoaccompanythedraftarethebilloflading,commercialandconsularinvoicesandinsurancepolicy.Kindlyaskyourcorrespondentstoseethattheinsurancepolicygivesfullcoverbeforetheyacceptthedraft.Yoursfaithfully,10,通知卖方信用证已开出,DearSirs,Re:OrderNo.7766Wewritetoinformyouthatwehavenowopenedanirrevocableletterofcreditinyourfavorfor300,000covering10000(tenthousand)waterproofraincoatsunderourOrderNo.7766withtheBankofJapan,Tokyo.ThecreditisvaliduntilAugust9andwillbeconfirmedtoyoubytheBanksLondonoffice,GreshamStreet,EC2P2EB.ItisunderstoodthatthegoodswillbeshippedbyS.S.“Cathay”,sailingfromLondononJuly24.TheLetterofcreditauthorizesyoutodrawat60daysonthebankinLondonfortheamountofyourinvoiceaftershipmentismade.Beforeacceptingthedraft,thebankwillrequireyoutoproducethefollowingdocuments:BillsofLadingintriplicate,CommercialandConsularInvoices,PackingList,andInsurancepolicy.WewillexpectyourconsignmentabouttheendofAugust.Pleasenotifyuswhenthegoodsareshipped.Yoursfaithfully,11,催开信用证,DearSirs,WewishtorefertoyourOrderNo.7766for10000waterproofraincoats.AsthegoodswerecontractedforshipmentinJuly24,therelativeletterofcreditshouldreachusnotlaterthanJune25.Thedateofdeliveryisapproaching;however,wehavenotyetreceivedtherequiredL/Cuptonow.PleaselookintothematteranddoyourutmosttoexpeditetheL/Cortheshipmentwillbeaffectedandthemanufacturerswillcomplainoftheholdingupoftheirproducts.Inordertoavoidsubsequentamendment,pleaseseetoitthattheL/Cstipulationsareinexactaccordancewiththecontractterms.Asthematterisurgent,wewouldbemostgratefulforanearlyreply.Yoursfaithfully，,12,要求修改及延展信用证,DearSirs,Re:L/CNo.12345IssuedbyBarclaysBankWeherebyacknowledgewiththanksreceiptofthecaptionedL/CfortheamountofUSD2500coveringyourOrderNo.215forrapeseeds.ItappearsthattheamountofyourL/Cisinsufficient,asthecorrecttotalCIFvalueofyourordercomestoUSD2650insteadofUSD2500withadifferenceofUSD150.Furthermore,whenwebookedyourorder,wemadeitclearthatdeliveryshouldbemadewithinonemonthafterreceiptofyourL/C.Nowyouareallowingusonlyhalfamonth.Asyoumaybewellaware,itisimpossibleforustogettheshipmentreadyinsuchashortperiodoftime.Inviewoftheabove,youarerequestedtoincreasetheamountofyourL/CbyUSD150,makingatotalofUSD2650,andalsotoextendthetimeofshipmentto31stOctoberandvalidityofL/CtoNovember15.Yourpromptattentiontothismatterwillbeappreciated.Yoursfaithfully,13,二、常用词句,1.payv.付（款，费用）；（对）注意topayinadvance/cash/fulltopaybyinstallments/creditcard/checktopayondelivery/demandtopayby30daysL/C/bychecktopaybytimeL/Cat30daysWetrustyouwillpayourdraftonpresentation.,14,payableadj.应付的（款项）；可付的billspayableamountpayableaccountpayableacheckpayableatsight(ondemand)paymentn.（不可数）支付；（可数）支付的款paymentterms=termsofpaymentpaymentondeferredtermsmonthlypaymentsofUS$3000inpaymentofinpaymentforWeencloseacheckforUS$3000inpaymentofallcommissionsduetoyouuptodate.WehavereceivedyourcheckforUS$300inpaymentforthesampleswesentyoulastmonth.,15,2.a30-dayletterofcreditanL/CLs/C即期信用证L/Cavailablebydraftatsight(sightdraft)L/Cpayableagainstdraftatsight(sightdraft)sightL/C远期信用证usance/time/termL/C见票后30天议付的信用证L/Cavailablebydraftat30daysaftersight(usance/time/term)L/Cat30days(aftersight)30days(usance/time/term)L/C,16,3.usualpractice通常惯例；习惯customarypracticeinternationalbusinesspracticeItisourusualpracticetoaskforsightL/C,nomatterwhethertheorderislarge-sizedorsmall-sized.4.precedentn.先例create/establish/setaprecedentItmustbeclearlyunderstoodthat,insodoing,wearenotestablishingaprecedent.,17,5.drawv.开出汇票drawadraftonsb.forWehavedrawnacleandraftonyouforthebalanceof$90.drawat30daysD/Adrawat60daysD/P,18,6.amountn.v.数额；金额；总额；（金额）合计；达到fortheamountof/intheamountof/totheamountoftoamountto/tocometoanamountofWecanassureyouthattheseincreasesinpricewillnotamounttoanaverageofmorethan5%.WehaveopenedanL/Cinyourfavorfor(in)theamountofRMB￥25000.,19,7.involvev.涉及；包括；牵涉Theextrapremiuminvolvedwillbeforbuyersaccount.Thematterinvolvesaseriesofproblems,suchaspatent,pricingofequipmentandsalesvolumeoftheproduct.,20,8.equivalentn.等值，等价；等价物“Metricton”istheequivalentoftheFrenchword“tonne”.ThetotalinvoicevaluemustbepaidinRMBoritsequivalentinSwissFrancs.a.相等的，相当的，等值（量、价）的OneUSdollarisequivalenttoRMB7atthecurrentexchangerate.,21,9.draftn.汇票draftatsight/sightdraft/demanddraftbank(bankers)draft/cleandraftYourdraftofOctober18hasbeenacceptedandwillbegivenourprotection.Wewilldraw(make)adraftonyoufortheamountofUS$13000at30d/s.OurtermsofpaymentarebyirrevocableL/C,payablebydraftat30dayssightaccompaniedbyshippingdocumentsatBankofChinaattheportofshipment.,22,10.remitv.汇款PleaseremitbyT/T.Wehopethatyouwillremitusthemoneybytheendofthemonth.remittancen.汇款；汇款额aremittanceadviceremittancechargesWehavereceivedyourremittanceforRMB5000.,23,11.expirev.期满expirationn.期满；终止expiryn.期满；截至日期TheL/CexpiresonMay15.Theshipmentmustarriveherebeforetheexpirationofthelicense.ThedateofexpiryoftheL/CisMay15.expiration/expiryofaninsurancepolicy,24,12.amendv.修改amendmentn.修改；修改书amendmentadvice=adviceofamendmentThewordingoftheagreementcallsforamendment.PleaseamendtheamountoftheL/Ctoread“5%moreorlessallowed”.Pleaseamendthecreditasallowingpartialshipments.,25,13.onthepartofsb/ononespart就而言；在方面Thefaultisonthepartoftheshippingcompany.Weshouldbepleasedtosendyouanyofourcomputersonapprovalatourownexpense,andwithoutanyobligationonyourpart.,26,14.extendv.展期；扩展；给予extensionn.展期PleaseextendbycabletheshipmentdateofyourL/CNo.1212toOctober30andvaliditytoNovember15,thusenablingustoeffectshipmentofthegoodsinquestion.Weextendourthankstoyouforyourcooperation.,27,15.stipulatev.规定Thecontractstipulatesfortheuseofthebestmaterials.Thecontractstipulatesthatthegoods(should)beshippedentire.stipulationn.规定，条款（适合于合同、信用证等）ThetransactionisconcludedonthestipulationthatL/C(should)beopened30daysbeforethecommencementofshipment.,28,16.inquestion所涉及的；该Thegoodsinquestionhavenotturnedouttooursatisfaction,thequalitybeingsopoorastorenderthemunsuitablefortherequirementsofthismarket.WewilldiscussthiscontractinquestionwithyourrepresentativeattheFair.,29,三、练习,1.请注意，付款是以保兑的、不可撤销的、允许分装和转船、见票即付的信用证支付。2.我们的付款方式，一般是以不可撤销的、以我公司为受益人的、按发票金额见票即付的信用证支付。该信用证应通过我们认可的银行开出。3.我们通常的做法是凭即期付款交单而不用信用证。因此，我们希望你们对这笔交易和今后交易也接受付款交单方式。4.对你方1156号订单，我们可以接受你们所提的用远期汇票支付的建议。货物装出后，我们将向你方开出60天期的汇票，请到期即付。5.远期汇票要由香港银行会签，以证明你方签字是真实的、有效的。6.我们的36号汇票被拒付了。7.信用证的受益人为中国工艺品进出口公司北京分公司。8.我们附上人民币2000元的支票一张。,30,9.你方4567号信用证条款中，我们发现有下列两点与合同条款不符：货已备妥待运，请即传真修改你方信用证。10.现通知，你方通过利物浦渣打银行开出的有关我方第187号销售确认书的信用证第H-15号刚刚收到。经审阅其中条款，我们遗憾地发现某些地方与合同规定的条款不符，其不符之处如下：（1)佣金应是3%，不是6%。（2)货物应于10月11月装运，不是10月30日或30日之前装运。（3)货物按发票价值的110%投保，不是150%11.第268号合约项下的800辆自行车备妥待运已久，但至今我们尚未收到你们的有关信用证。请速开来，以便装运。12.由于你方没有及时开立有关第1033号售货确认书的信用证，我们不得不撤销这份确认书，并要你方负担由此而产生的一切损失。,31,1.Pleasenotethatpaymentistobemadebyconfirmed,irrevocableL/Callowingpartialshipmentsandtransshipment,availablebydraftatsight.2.Ourusualmodeofpaymentisbyirrevocableletterofcredit,availablebydraftatsightforthefullamountoftheinvoicevaluetobeestablishedinourfavorthroughabankacceptabletous.3.IthasbeenourusualpracticetodobusinesswithpaymentbyD/PatsightinsteadofbyL/C.weshould,therefore,likeyoutoacceptD/Ptermsofthistransactionandfutureones.4.YourproposalforpaymentbytimedraftforOrderNo.1156isacceptabletous,andweshalldrawonyouat60dayssightafterthegoodshavebeenshipped.Pleasehonorourdraftwhenitfallsdue.,32,5.Thetimedraftistob