商务英语 付款及结账函

1、Chapter 6 Letters About Payment and Settlement of Accounts 付款与结帐函 I. Introduction Payment is an important issue in business. A company cannot keep running well without getting payments for its products or service. No transaction can be regarded successful until the money has been paid for the goods

2、delivered and proceeds have been safely credited to their accounts. In international trade, four main payment methods are commonly used: Open account; prepaid; documentary collectionDocuments Against Payment (D/P), Document Against Acceptance (D/A) and Letters of Credit( L/C). Letters of payments us

3、ually discuss the method of payment or talk about getting the payment documents prepared, expedited or changed. Letters of payment and settlement of accounts usually adopts the following pattern of writing: In the opening paragraph, state directly and clearly which letter you are referring to. In th

4、e middle part, mention the method of payment your company usually adopts, things about payment documents or accounts due, mistakes or misunderstanding in the accounts, suggesting option to resolve the problem and etc. In the closing part, express your hope that the method of payment will be acceptab

5、le to your business partner .Letter ALetter A Payment for a Consignment Payment for a Consignment Dear Sirs Referring to your advice of October 5th, we enclose shipping documents for the consignment of 20 bales of cotton to Brooklyn Company. As required by them we have included all charges in our in

6、voice, which amounts to USD 14,580 and enclose our draft at 60 days for this sum. We shall be glad if, after acceptance you will discount it at the current rate and remit the net amount to our account with the National Bank, NY. Thank you for your help in this matter. Yours faithfully Letter BLetter

7、 B Settlement of AccountsSettlement of AccountsDear Mr. Browning: Your check for us of USD2500 in settlement of your account to June 30 this year has reached us, but we find that you have deducted 5% as discount. We regret we cannot allow this. Our terms are 2.5% for prompt cash and 2% on monthly ac

8、counts, and these terms were stated when acknowledging your order, and are printed on our invoices. The account is ten weeks old, and therefore not subject to cash discount. We shall be obliged if you will let us kindly have a check for the balance , viz., USD 2625, when we will send you receipt for

9、 the full amount. Faithfully, Sample 6-1Sample 6-1 Accepting D/P Payment for a Trial Order Dear Sirs Haier Washing Machines （1. 事由）Thank you for your letter of February 20 and appreciate your intention of pushing the sale of Haier Washing Machines in Jakarta, Indonesia.（2.感谢来函，感谢对方对自己产品感兴趣。） Althoug

10、h your trial order for 1000 sets of Haier Washing Machine is appealing, your request for payment under D/A terms is beyond what we can do, the reason being that we generally ask for payment by Letter of Credit. （3.拒绝接受对方提出的付款条件，并给出理由。）In consideration of your case, we are prepared to accept payment

11、for your trial order on a D/P basis, which is much more favorable to you than on L/C basis. （4.提出另一种选择，说服对方接受。）We hope that you will accept the above payment terms and look forward to close cooperation between us. （5.提出殷切希望。） . Yours truly 例6-1是一封拒绝对方要求D/A付款条件的信函。如果一开头就直接拒绝，读者有可能由于心生不快，就不再往下读信了，从而失去

12、了潜在的贸易机会。所以，该信采用中性标题，且信的开头没有直接拒绝，只是提及回复的是哪封信，并用赞扬的口吻提及对方要销售该产品的意向。然后很婉转提及对方的D/A付款要求超出作者可接受的能力范围，暗示不接受D/A，同时告知自己通常可接受的付款条件是L/ C。但这次作为特例，可接受比L/ C优惠的D/P，暗示已经给对方照顾, 最后希望对方接受D/P，期望双方能密切合作。信写得有理有据。 Questions for ComprehensionQuestions for ComprehensionQuestions for ComprehensionQuestions for Comprehension

13、 1. Why do the letters use direct order? 2. How does the first paragraph in each letter begin? 3. Do the letters include necessary explanations about their purposes? 4. Do they both end with goodwill words adapted to the particular case? 5. What is the purpose of each letter? 6. How do the authors f

14、ulfill their task? 7. What are included in each letter? 8. List the outlines for each letter. 9. In what situation is an inquiry written?10. Can you sum up the requirements for letters of payment and settlement of accounts ? 1. Amendment of L/C Poor Poor Dear Sirs:We have got your L/C issued by the

15、National Bank, Greensboro, covering 1000 dozen Children Toy Cars. On perusal, we find that transshipment and partial shipment are not allowed. As there are few direct steamers to your port, we have to ship via HongKong. Therefore we ask you to amend the L/C to read TRASNSHIMENT ALLOWED We hope you c

16、an amend it immediately so as we can effect the shipment as the goods are ready.Yours s faithfully， Improved Improved Dear Sirs: Would you amend the L/C No. 124/12 to allow transshipment to our mutual benefit? Thank you for your L/C No. 124/12 issued by the National Bank, Greensboro, for the amount

17、of USD 13567 covering 1000 dozen Children Toy Cars. The said L/C reached us yesterday. On perusal, we find that transshipment and partial shipment are not allowed. But as there are few direct steamers to your port, it is almost impossible for us to effect shipment under such circumstance. Our usual

18、practice is to ship via HongKong. So it is imperative to amend the L/C to read TRASNSHIMENT AND PARTIAL SHIMEENT ALLOWED.Please send the amendment by cable without any delay as the goods have been packed for shipment. Your understanding and cooperation are highly appreciated. Yours s faithfully， 这是一

19、封关于修改信用证装运条款的信函。第一封信这是一封关于修改信用证装运条款的信函。第一封信采取的是间接写法，先说明原因，最后提出要求。第采取的是间接写法，先说明原因，最后提出要求。第二封信采取的是直接法，一开始就要求对方修改装船二封信采取的是直接法，一开始就要求对方修改装船条款，允许转运，开门见山，如果对方很忙，甚至可条款，允许转运，开门见山，如果对方很忙，甚至可以不往下看，马上知道做什么，以不往下看，马上知道做什么， 因而，这样节省了对因而，这样节省了对方时间。此外，第一封信中的信息不全，连信用证号、方时间。此外，第一封信中的信息不全，连信用证号、金额，这么重要的信息都没写，不妥金额，这么重要的

20、信息都没写，不妥; ; 用词比较生硬，用词比较生硬，读上去令人感到不亲切。第二封则大不相同，语气友读上去令人感到不亲切。第二封则大不相同，语气友好，在要求对方做事的同时，考虑对方的感受，这样好，在要求对方做事的同时，考虑对方的感受，这样能会给对方留下好的印象，有利于未来的合作。能会给对方留下好的印象，有利于未来的合作。Useful Sentence PatternsUseful Sentence Patterns Opening an irrevocable L/C by buyerOpening an irrevocable L/C by buyerThe Buyers shall open

21、 through a bank acceptable to the sellers an irrevocable sight letter of credit to reach the sellers days before the month of shipment, valid for negotiation in China until the 15th day after the month of shipment.买方应通过卖方所接受的银行于装运月份前XX天开立并送达卖方不可撤消即期信用证，有效期至装运月份后第15天在中国议付。2.) The buyers shall arrange

22、 with bank for opening an irrevocable ( transferable ) letter of credit ( confirmed by bank ) in favor of the sellers before ( or within days after receipt of sellers advice, or within days after signing of this contract). The said letter of credit shall be available by sight draft (s) for full invo

23、ice and remain valid for negotiation in China until the 15th day after date of shipment.买方应于XX年X月X日前（或接到卖方备货通知后X天内或签约后X天内）通过银行开出卖方为受益人的（由XX银行保兑的）不可撤消的（可转让的）全部发票金额的即期信用证，信用证议付有效期延至上述装运期后15天在中国到期。有效期延至装运日期后15天在中国到期。Providing information of opening L/CThis is to inform you that today we have opened an

24、irrevocable letter of credit in your favor for US$ 10,000 with the Bank of China, Dalian Branch. Please take special note that the goods supplied must be exactly the same as your samples. We will expect your consignment before the end of October. 谨通知贵方我们今日已通过中国银行大连分行开出以贵方为受益人的不可撤消的信用证,金额为10000美元。请贵方

25、务必特别注意所供货物必须与货样完全相符。我们希望贵方能于10月底前交货。We have been requested by the Bank of America Seattle, Washington, USA by letter to advise you that they have established their irrevocable letter of credit No.350/41120 in your favor for the account of Pan American Import Trading Corp. Seattle, Washington, USA.我行

26、应美国华盛顿州西雅图市美国商业银行之请求，特通知贵方该行已为该市泛美进口贸易公司开出以贵方为受惠人的第350/41120号不可撤消信用证。3. Requesting for extension of an L/C1.) We regret to inform you that our suppliers can not get the shipment out here before the expiration of the shipping time, June 30, 2012. We shall appreciate it, therefore, if you will kindly

27、extend the shipment date to July 20, 2012 and the expiration date of L/C to August 5, 2012 respectively.我们遗憾地通知贵方，我们的供应商未能在2012年6月30日止的装船期内装运，因此贵方如能分别把装船期延长到2012年7月20日，信用证有效期延长到2012年8月5日，我们将不胜感激。 2.) It would be very much appreciated if you could extend the shipment date of your L/C to May 10 and va

28、lidity to May 25. 如贵方能把信用证装船期延长到5月10日，有效期延长到5月25日，我们将不胜感激。4.Asking for transshipment and partial shipmentOn examination, we find that transshipment and partial shipment are not allowed in the L/C. As direct sailings to Limassol are infrequent, we have to ship via Rotterdam more often than not. With

29、regard to partial shipment, it would speed matters up if we could ship immediately the goods we have in stock instead of waiting for the whole shipment to be completed.本公司核查后发现该信用证列明不容许转运或部分装运有关商品。直航利马索尔的班次甚少，往往需经鹿特丹转运。关于部分装运，如能先行装运库存货品，将比等候全部货品一次装运迅捷。 5.Information about terms of payment 1.) Our te

30、rms of payment are by confirmed irrevocable letter of credit by draft at sight. The goods under S/C No.369 have been ready for quite some time. Please have the letter of credit opened as soon as possible. 我们的支付方式是以保兑的、不可撤消的、凭即期汇票支付的信用证。第369号合同项下货物早已备妥，请赶快开立信用证。 2.) In order to conclude the business,

31、 we hope youll meet us half way. What about 50% by L/C and the balance by D/P ? 为了做成这批生意，希望双方都作些让步，按百分之五十信用证，其他按付款交单，如何？ 3.) The buyers shall duly accept the documentary draft drawn by the sellers at days sight upon first presentation and make payment on its maturity. The shipping documents are to be deli