国际贸易--支付手段研究ppt课件

,.,1,Chapter5Payment,支付工具支付方式支付条款,.,2,5.1InstrumentofPayment,汇票BillofExchange,Draft本票PromissoryNote支票Cheque/Check,票据,.,3,汇票BillofExchangeDefinition(Section3,BillofExchangeAct,1882,UK)Anunconditionalorderinwritingaddressedbyoneperson(Drawer)toanother(Drawee)signedbythepersongivingit(Drawer)requiringthepersontowhomitisaddressedtopayondemand,oratafixedordeterminablefuturetimeasumcertaininmoneyto,ortotheorderof,aspecifiedperson,ortoanybearer(Payee),.,4,汇票的必备内容（票据法第22条）表明“汇票”字样无条件支付委托确定的金额付款人的名称收款人的名称出票日期出票人签章,.,5,.,6,.,7,.,8,.,9,汇票的种类出票人的不同商业汇票commercialdraft银行汇票bankersdraft付款时间的不同即期汇票sight(demand)draft远期汇票time(usance)billcertaindaysaftersightcertaindaysafterthedateofdraft(afterdate)certaindaysafterthedateofB/Lfixeddate承兑人的不同商业承兑汇票commercialacceptancedraft银行承兑汇票bankersacceptancedraft是否随附货运单据光票cleandraft跟单汇票documentarydraft,.,10,汇票的使用出票draw限制性抬头:PayCo.only/notnegotiable指示性抬头:PayCo.ororder持票人或来人抬头:Paybearer/holder提示presentation见票sight承兑提示presentationforacceptance付款提示presentationforpayment承兑acceptance付款payment背书endorsement限制性背书，空白背书，特别背书拒付dishonour追索recourse,.,11,本票PromissoryNote,P/N本票的定义（票据法第73条）本票是出票人签发的，承诺自己在见票时无条件支付确定的金额给收款人或持票人的票据。本票的必备内容（票据法第76条）表明“本票”字样无条件支付的承诺确定的金额收款人的名称出票日期出票人签章,.,12,本票的种类商业本票/一般本票generalpromissorynote即期本票sightpromissorynote远期本票timepromissorynote银行本票bankerspromissorynote;cashiersorder本票与汇票的区别,.,13,.,14,支票Cheque/Check支票的定义支票是以银行为付款人的即期汇票。支票的必备内容（票据法第85条）表明“支票”字样无条件的支付委托确定的金额付款人的名称出票日期出票人签章支票的种类,.,15,.,16,.,17,.,18,.,19,【CaseStudy5-1】甲交给乙一张经付款银行承兑的期票，作为向乙订货的预付款，乙在票据上背书后转让给丙以偿还原欠丙的借款，丙于到期日向承兑银行提示取款，恰遇当地法院公告该行于当天起进行破产清理，因而被退票。丙随即向甲追索，甲以乙所交货物质次为由予以拒绝，并称已于10天前通知银行止付，止付通知及止付理由也已通知了乙。在此情况下丙再向乙追索。乙以票据系甲开立为由推诿不理。丙遂向法院起诉，被告为甲、乙与银行三方。你认为法院将如何判决？,.,20,5.2ModesofPayment,KeyissuesininternationalpaymentsWhobearsthecreditrisk?Whofinancesthetransaction?Inwhatcurrencywillpaymentbemade?Whatarethepoliticalandlegalrisks?Whowillbeartransportationcostsandrisks?Whatarethecostsofeachmethodoffinancingandpayment?,.,21,BasicTermsofPayment,PaymentbeforeshipmentCWO(cashwithorder)CIA(cashinadvance)PaymentaftershipmentO/A(openaccount)factoringforfaitingCAD(cashagainstdocuments)documentarycollectiondocumentarycreditCOD(cashondelivery),.,22,汇付Remittance,汇付方式的当事人汇款人remitter-buyer汇出行remittingbank汇入行receivingbank，解付行payingbank收款人payee-seller汇付的种类信汇mailtransfer,M/T电汇telegraphictransfer,T/T票汇remittancebybankersdemanddraft,D/D,.,23,汇付的业务流程,.,24,【CaseStudy5-2】出口合同规定的支付条款为装运月前15天电汇付款，买方延至装运中始从邮局寄来银行汇票一纸，为保证按期交货，出口企业于收到该汇票次日即将货物托运，同时委托银行代收票款。一个月后，接银行通知，因该汇票系伪造，已被退票。此时，货已抵达目的港，并已被买方凭出口企业自行寄去的单据提走。事后追偿，对方早已人去楼空。,.,25,托收Collection,DefinitionCollectionmeansthehandlingbybanksoninstructionsreceivedoffinancialdocuments/commercialdocuments,inordertoobtainacceptance/payment,ordelivercommercialdocumentsagainstacceptance/payment,ordeliverdocumentsonothertermsandconditions.（URC522Art.2）托收是指债权人（出口人）出具债权凭证（汇票等）委托银行向债务人（进口人）收取货款。,.,26,Partiestocollection委托人principal-seller(drawer)托收申请书托收行remittingbank托收委托书代收行collectingbank提示行presentingbank付款人payer-buyer(drawee)需要时的代理principalsrepresentativeincaseofneed,.,27,托收的业务流程,.,28,Classification光票托收cleancollection跟单托收documentarycollection付款交单documentsagainstpayment,D/P即期付款交单D/Patsight远期付款交单D/Paftersight承兑交单documentsagainstacceptance,D/A,.,29,托收统一规则URC522,UniformRulesforCollection,ICCPublicationNo.5221958/192,1967/254,1978/322,1996/522全文共26条，分为总则、托收的方式与结构、提示方式、义务与责任、付款、利息和手续费及其它费用、其它规定7个部分。本规则的适用银行的义务与免责运输单据不应以银行或其指定人为收货人避免使用远期付款交单拒付后单据的处理,.,30,托收的性质与作用商业信用风险分析托收方式下的融资托收出口押汇托收进口押汇信托收据trustreceipt,T/RD/PT/R,.,31,托收的注意事项进口方的资信状况国外代收行的指定贸易术语的使用（CIF/CIP）慎用使用远期付款交单及承兑交单运输方式的选择及运输单据的出具方式,.,32,【CaseStudy5-3】我某外贸公司与某国A商达成一项出口合同，付款条件为D/P45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，并建议由我外贸公司直接向A商索取货款。,.,33,LetterofCredit,DefinitionCreditmeansanyarrangement,howevernamedordescribed,thatisirrevocableandtherebyconstitutesadefiniteundertakingoftheissuingbanktohonouracomplyingpresentation.(UCP600Art.2)信用证是一种银行开立的有条件的付款承诺的书面文件。,.,34,PartiestoaDocumentaryCredit,Thepartiesare:IssuingbankConfirmingbank,ifany,andBeneficiaryOtherpartieswhichfacilitatetheL/Care:ApplicantAdvisingbankNominatedbanknegotiatingbankpayingbankaccepting/draweebankTransferringbankReimbursingbank,clearingbank,.,35,信用证的业务流程,.,36,SellerBeneficiary,IssuingBank,NominatedBank,BuyerApplicant,S/C,documents,payment,AdvisingBank,L/C,ProcessofLetterofCredit,.,37,信用证的收付程序,订立合同,申请开证,开证,通知,审证，改证,装运，制单，交单,议付/承付，索偿,偿付,付款赎单，提货,.,38,.,39,信用证的内容信用证本身的说明信用证的种类、编号开证日期、到期日及到期地点、交单期信用证的当事人汇票条款支付货币与金额货物条款装运条款单据条款附加条款其他事项,.,40,信用证的特点信用证是一种银行信用UCP600Art.2primaryandindependentliabilityCondition:paymentagainstthedocumentspresentedbythebeneficiaryinstrictcompliancewiththecreditLimit:withintheperiodandamountstipulatedinthecredit信用证是一项自足文件UCP600Art.4:Acreditbyitsnatureisaseparatetransactionfromthesaleorothercontractonwhichitmaybebased.信用证是一种单据买卖UCP600Art.5:Banksdealwithdocumentsandnotwithgoods,servicesorperformancetowhichthedocumentsmayrelate.严格相符原则thedoctrineofstrictcompliance,.,41,Itisonlyinexceptionalcasesthatthecourtswillinterferewiththemachineryofirrevocableobligationsassumedbybanks.Theyarethelife-bloodofinternationalcommerce.Exceptpossiblyincasesoffraudofwhichthebankshavenotice,thecourtswillleavethemerchantstosettlethedisputesunderthecontractsbylitigationorarbitrationThecourtsarenotconcernedwiththeirdifficultiestoenforcesuchclaims;theseareriskswhichthemerchantstake.,KerrHarbottle(Mercantile)Ltd.v.NationalWestminsterBankLtd.(1978),.,42,信用证的作用对出口商的作用保证出口商凭单取得货款融资Pre-shipmentfinance:打包贷款packingcreditPost-shipmentfinance:出口押汇(vs.议付)对进口商的作用保证进口商付款后可获得货运单据融资开证进口押汇对银行的作用低风险，高收益,.,43,跟单信用证统一惯例UCP600,UniformCustomsandPracticeforDocumentaryCredits,ICCPublicationNo.6001929/74，1933/82，1951/151，1962/222，1974/290，1983/400，1993/500，2006/600全文共39条Fulltextisavailableat,.,44,OtherICCrulesrelatedwithL/CISBP-InternationalStandardBankingPracticefortheExaminationofDocumentsunderDocumentaryCredits,ICCPublicationNo.681URR725-ICCUniformRulesforBank-to-BankReimbursementsunderDocumentaryCredits,ICCPublicationNo.725ISP98InternationalStandbyPractice,ICCPublicationNo.590eUCPSupplementtoUCP600forElectronicPresentation(v.1.1)DOCDEXICCRulesforDocumentaryInstrumentsDisputeResolutionExpertise,ICCPublicationNo.811,.,45,SWIFTCategory7:DocumentaryCreditsandGuarantees,.,46,信用证的种类是否随附货运单据光票信用证cleancredit跟单信用证documentarycredit付款时间即期信用证sightL/CSWIFTMT70042C:draftatsight远期信用证usanceL/CSellersusanceL/CBuyersusanceL/C（假远期信用证）,.,47,是否保兑保兑信用证confirmedL/CSWIFTMT70049:confirm/mayadd非保兑信用证unconfirmedL/CSWIFTMT70049:without缄默保兑silentconfirmationUCP600Art.2DefinitionConfirmationmeansadefiniteundertakingoftheconfirmingbank,inadditiontothatoftheissuingbank,tohonourornegotiateacomplyingpresentation.Confirmingbankmeansthebankthataddsitsconfirmationtoacreditupontheissuingbanksauthorizationorrequest.UCP600Art.8ConfirmingBankUndertaking,.,48,兑用方式(UCP600Art.6Availability)议付信用证negotiationL/CSWIFTMT70041a:availablewithxxbankbynegotiationUCP600Art.2:Negotiationmeansthepurchasebythenominatedbankofdrafts(drawnonabankotherthanthenominatedbank)and/ordocumentsunderacomplyingpresentation,byadvancingoragreeingtoadvancefundstothebeneficiaryonorbeforethebankingdayonwhichreimbursementisduetothenominatedbank.即期付款信用证sightpaymentL/CSWIFTMT70040a:availablewithxxbankbypayment一般无需汇票延期付款信用证deferredpaymentL/CSWIFTMT70040a:availablewithxxbankbydeferredpayment一般无需汇票承兑信用证acceptanceL/CSWIFTMT70040a:availablewithxxbankbyacceptance,.,49,可否转让(UCP600Art.38)可转让信用证transferableL/CSWIFTMT70040A:irrevocabletransferable不可转让信用证non-transferableL/C背对背/转开信用证back-to-backL/CPrimary/mastercreditSecondary/babycredit预支信用证anticipatoryL/C(redclauseL/C)循环信用证revolvingL/C按时间循环automaticrevolvingperiodicrevolving(semi-automaticrevolving)noticerevolving(non-automaticrevolving)按金额循环cumulativerevolvingnon-cumulativerevolving,.,50,TransferrableCredit,P/C,S/C,1stbene,2ndbene,TransferrableCredit,TransferredCredit,.,51,Cargo,.,52,Back-to-backCredit,P/C,S/C,MasterCredit,BabyCredit,.,53,Cargo,.,54,AssignmentofProceeds,P/C,S/C,Assignor,Assignee,.,55,Cargo,.,56,备用信用证standbycredit所需单据的类型索款要求demandforpayment可以是汇票或其它指示、命令或付款要求违约或其它提款事由的声明StatementofDefaultorOtherDrawingEvent适用规则国际备用证惯例ISP98,InternationalStandbyPractices,ICCPublicationNo.590,.,57,备用信用证的种类履约备用证PerformanceStandby预付款备用证AdvancePaymentStandby投标备用证BidBond/TenderBondStandby反担保备用证CounterStandby融资备用证FinancialStandby直接付款备用证DirectPayStandby保险备用证InsuranceStandby商业备用证CommercialStandby,.,58,银行保函BankersLetterofGuarantee,银行保函的种类有条件保函conditionalL/G见索即付保函demandguarantee适用规则见索即付保函统一规则URDG458,UniformRulesforDemandGuarantee1992联合国独立担保与备用信用证公约UNConventiononIndependentGuaranteesandStand-byLettersofCredit1995,.,59,国际保理InternationalFactoring,国际保理的定义保理商(factor)通过收购债权而向出口商提供信用保险或坏账担保、应收账款的代收或管理、贸易融资中的至少两种业务的综合性金融服务业务，其核心内容是通过收购债权方式提供出口融资。,.,60,相关机构及规则FactorsChainInternational,FCIwww.factors-GRIF,GeneralRulesforInternationalFactoring2007.11InternationalFactorsGroupwww.IFGConventiononInternationalFactoring1988,.,61,国际保理的业务流程（1）额度申请与核准（2）出单与融资（3）催收与结算,.,62,出口信用保险,定义出口信用保险是国家为推动外贸出口，保障出口企业收汇安全而制定的一项由国家财政提供保险准备金的非赢利的政策性保险业务。承保对象和风险范围承保对象：出口企业的应收帐款承保风险：主要是人为原因造成的商业信用风险和政治风险,.,63,保险机构中国出口信用保险公司主要险种短期出口信用保险特定买方保险统保保险信用证保险特定合同保险买方违约保险中长期