Payment(结算方式)ppt课件

精选,1,货款支付方式,精选,2,目录,Remittance(汇付/汇款)Collection(托收)LetterOfCredit(信用证),精选,3,Remittance(汇付/汇款),Basically,therearefourmainpartiesconcerned,including:RemitterPayeeRemittingBank(ImportersBank)PayingBank(ExpotersBank)Ithasthreetypesofremittance:TelegraphicTransfer(T/T)MailTransfer(M/T)RemittancebyBanksDemandDraft(D/D),精选,4,1.Thet/tbusinessprocesses：,Remitter(importer),RemittingBank,PayingBank,Payee(exporter),thedirectionoffund,theletterofattorney,prepaiddebitnotice,payment,receipt,t/tadvice,t/treceipt,t/tapplicationform;pay,精选,5,Explain:fillintheapplication,paytotheremittingbank;takebackthereceipt;givethelettertopayingbank,authorizethepayingbanktopaytothepayee;aftercheckingthesecret,thepayingbanksendtheadvicetothepayee;sealatthereceipt,giveittothepayingbank;payfundtothepayee;postthenoticetotheremittingbank,精选,6,Remitter(importer),RemittingBank,PayingBank,Payee(exporter),Thedirectionoffund,票汇业务流程图,sendthedraft,prepaiddebitnotice,Comparedwiththeprocessoft/tandm/t,therearesomedifferencesasfollows:,2.Thed/dbusinessprocess,payment,presentationofdraft,sightdraft,m/tapplicationform;pay,精选,7,Explain:fillintheapplication,paytotheremittingbank;openthesightdraft,giveittotheremittersendthedraftpresentthedraft(itistransferable)paytothepayeepostthenoticetotheremittingbank,精选,8,3.thetableofthreewayofremitting,精选,9,托收的定义(Definition),CollectionAcollectionmeansanarrangementwherebythesellerdrawsadraftonthebuyerandauthorizesitsbanktocollectthemoneyfromthebuyer.托收是出口人在货物装运后，开具以进口方为付款人的汇票（随附或不“随附货运单据），委托出口地银行通过它在进口地的分行或代理行代出口人收取货款一种结算方式。AccordingtoURC522,精选,10,当事人(Parties),委托人出票人受益人principaldrawerbeneficiary出口方债权人exportercreditor，开出汇票提交单据，委托银行向国外付款方收款的人托收行出口方银行出口方的账户行（remittingbank)接受委托人的委托代收款项，同时委托国外分行或代理行向债务人收款代收行进口地银行进口商的帐户行(collectingbank)托收行的国外分行、代理行付款人进口方（债务人）importerdebtor是代收行接受托收行的委托向其收取货款的人。提示行(presentingbank)-与付款人有往来账户关系的银行。代理人(representative)-出口方在进口地的伙伴，帮助办理货物存仓、保险、转售、运回等事宜。,精选,11,出口商,进口商,出口方银行,进口方银行,转交货款,汇票及商业单据,提示,付款或承兑,合同,托收,转托代收,划账拨付,委托人,付款人,托收行,提示行,代收行,托收的基本程序(Procedures),精选,12,按出口商开具汇票是否随附货运单据分为光票托收和跟单托收,光票托收(cleancollection)只凭汇票，不附货运单据跟单托收(documentarycollection)汇票附有货运单据,托收的种类(Types),付款交单documentsagainstpayment,D/P,承兑交单documentsagainstacceptance,D/A,按交单条件的不同,精选,13,托收汇票(CollectionBill/Draft),ExchangeforHKD21,500.00Tianjin,15Apr.2005D/PAtsightofthisfirstofExchange（Secondofthesametenoranddateunpaid)paytotheorderofTheIndustrialandCommercialBankofChinathesumofHongkongdollarstwentyonethousandfivehundredonlyDrawnagainstshipmentof22balesofpongeefromTianjintoHongkongforcollectionToSunlightGarmentsCompany,314LockyRoadForTianjinTextileImportandHongkong.ExportCorporation,TianjinsignatureMamager,精选,14,付款交单与承兑交单的异同,相同点,不同点,精选,15,LetterOfCredit,DefinitionofL/C(2)Clients(3)CharacteristicofL/C(4)Process,精选,16,DefinitionofL/C,Aletterofcreditisthewrittenpromiseofabanktoactattherequestandontheinstructionsoftheapplicantandtoundertakepaymenttothebeneficiaryintheamountspecifiedinthecredit,providedthatthebeneficiarycomplieswiththetermsandconditionsofthecredit.,精选,17,(2)Clients,-IssuingBank（开证银行）-Beneficiary（受