第九讲国际货款的收付国贸

1、第九章第九章 国际货款的收付国际货款的收付引例引例p 2006年底，甲公司与香港乙公司成交一批商品，合同中包装条款规定：Packing: all in plywood cases of 10kg net and 2 cases to one bundle and jutted. 甲收到的信用证中的包装条款为：Packing: all in playwood cases of 10kg net and 2 cases to one bundle。甲公司按照信用证上规定的包装条件，装箱打捆，不加套麻袋，向中国银行上海分行议付，上海分行向开证行寄出全部单证，开证行和上海议付行对单证没有提出不符点。货

2、物运出后8天，客户乙通知甲：“由于你方包装未加套麻袋，违反了合同规定，应承担责任。”并重申信用证上订有“其他均见售货确认书其他均见售货确认书”。并通知开证行止付。p 请问：乙的做法是否有依据？开证行是否承担付款责任？出口商有何教训？第一节第一节 支付工具支付工具 Currency 货币货币 Currency of the sellers country Currency of the buyers country Currency of a third country Bill 票据票据 Bill of Exchange Promissory Note Cheque or Check1. Bi

3、ll of Exchange /Draft 1.1 Meaning of Draft “a bill of exchange is an unconditional order in writing, addressed by one person to another, signed by the person giving it, requiring the person to whom it is addressed to pay on demand or at a fixed or determinable future time a sum certain in money to o

4、r to the order of a specified person or to order” According to British bills act 1882 汇票是一个人一个人向另一个人另一个人签发的，要求其见票时或在将来可以确定的时间，对某人或其指定人或持票人某人或其指定人或持票人支付一定金额的无条件书面支无条件书面支付命令付命令 . 根据1882年英国票据法 （1）It must contain the wording like Draft or Exchange or even Bill of exchange（2）It must write unambiguously t

5、he name and address of the drawee（3）It must contain an unconditional order to pay a definite sum of money（4）It must be in writing and signed by the maker or drawer. （5）It must be payable on demand or at fixed or determinable future time.（6）It must be payable to or to the order of a specific person.

6、（7）It must indicate the amount to be paid in words and in figures. （8） date of issue Other contents: number of bills of exchange/reason of issuing ,etc.Drawn UnderL/C NO. DatePayable with interest %per annumExchange forAtSight of this first of exchange(SECOND of exchange being unpaid). Pay to the or

7、der of The sum ofTo Changsha, China. DATE:Bill of exchangeNO.HUNAN MACHINERY IMPORT & EXPORT CORP.DEPT. MANGER（票据行为） （1）to draw/issue（出票）（2）presentation （提示）: presentation for acceptance and presentation for payment（3）Endorsement （背书） Blank Endorsement（空白背书）; order Endorsement（记名背书）； Restrictive

8、 Endorsement（限制性背书）（4）Acceptance（承兑） DrawerDrawer出票人PayeePayee收款人PayePayer付款人issuepresentAcceptpay2. 本票（本票（Promissory Note） A Promissory note is an unconditional promise in writing made by one person(the maker) to another (the payee or the holder) ，signed by the maker engaging to pay on demand or at

9、 a fixed or determinable future time a sum certain in money to or to the order of a specified person or bearer. 本票是一个人向另一个人签发的，保证于见票时或定期或于将来可以确定的时间，对某人或其指定人或持票人支付一定金额的无条件的书面支付承诺承诺。 3. 支票（支票（cheque） 支票是以银行作为付款人的即期汇票。也就是说，支票是银行存款客户向他开立账户的银行开出的，授权该银行即期支付一定金额给一特定人或其指定人或来人的无条件的书面支付命令 A cheque is an uncon

10、ditional order in writing， addressed by the customer to a bank，signed by that customer authorizing the bank to pay on demand a sum certain in money to or the order of specified person or to bearer.第第2节节 支付方式支付方式1. 汇付汇付 remittanceRemitter 汇款人汇款人Remitting bank汇款银行汇款银行Receiving bank汇入银行汇入银行Payee收款人收款人汇

11、付的方式汇付的方式q电汇（电汇（telegraphic transfer，T/T）q信汇（信汇（mail transfer，M/T）q票汇（票汇（remittance by bankers demand draft，D/D）Use of Remittance Payment in Advance 预付货款 Cash with Order (C.W.O.) 定货付现 Cash on Delivery (C. O. D.) 交货付现/货到付款（风险大小 应结合具体交易条件分析，例如EXW、DDP术语）福步外贸论坛福步外贸论坛请教高手请教高手,COD 是交货付现还是货到付款是交货付现还是货到付款我是

12、做机器出口的我是做机器出口的,现客人要求现客人要求50% TT IN ADVANCE, THE BALANCE IN COD, 请问请问COD是交货付现，还是货到付款是交货付现，还是货到付款? 这样操作风险大不大这样操作风险大不大?注注: 用客人指定货代用客人指定货代2. 托收（托收（collection） 一个出口商为了向国外买方收取货款，开立一张以国外买方为付款人的附有单据或不附有单据的汇票，交给它委托的银行并给该银行以托收指示，委托银行再委托其在买方所在地的分行或代理行要求进口商付款，这种支付方式为托收。 债权人出具汇票委托银行向债务人收取货款的支付方式。债权人出具汇票委托银行向债务人收

13、取货款的支付方式。2.1 托收的程序托收的程序委托人委托人（Principal）托收行托收行（Remitting bank） 代收行代收行（Collecting bank） 付款人付款人（Drawee, payer） 1 2 发货3 托收申请书456782.2.2 托收的种类托收的种类 (1) (1) 付付 款款 交交 单单（documents against payment, D/P） 即期付款交单即期付款交单（D/P at sight） 远期付款交单远期付款交单（D/P after sight） （2）承兑交单承兑交单（documents against acceptance, D/A）

14、v2、远洋运输情况下，远期付款交单时，进口商为了抓住有利市场行情，不失时机地转售商品，希望能先行提货，只有先付款拿到提单，别无他法？ 思考：思考：v1、近洋运输情况下的远期付款交单？所谓信托收据，是进口方借单时提供的一种书面信用担保文件，表示愿意以银行受托人受托人身份代为提货、报关、存仓、保险、出售，并承认货物所有权仍归银行。货物售出后所得货款应于汇票到期时交银行。v托收进口押汇，托收进口押汇，是指代收银行给予进口商凭信托收据信托收据借单提货便利，从而向进口商融通资金的银行业务。v付款交单凭信托收据借单（付款交单凭信托收据借单（D/PT/R）指出口人在办理托收申请时提示银行允许进口人在允许进口

15、人在承兑汇票后承兑汇票后可以凭信托收据先行借单提货。日后进口人如汇票到期不能付款时，则与银行无关，一切风险概由出口人自己承担。v注意托收进口押汇与注意托收进口押汇与（D/PT/R）的区别）的区别v相关概念：出口押汇相关概念：出口押汇v根据进口商的资信制定合适的授信额度v审慎选择代收行，争取由出口商指定v原则上应由我方保险v对贸易管制和外汇管制较严的国家慎用托收v争取在进口商所在地布置好代理人v托收单据应严格按合同规定制作v熟悉托收统一规则的有关规定v必要时作国际保理或向办理出口信用保险v填写托收申请书时，托收指示要明确vD/P远期注意远期天数与航程时间的间隔合适v通过预付定金方式避免货物运回的

16、运费 2.3 在国际贸易中应用托收应注意的问题在国际贸易中应用托收应注意的问题3. 信用证支付（信用证支付（L/C） 3.1 Definition of letter of credit UCP600 Credit means any arrangement, however named or described, that is irrevocable and thereby constitutes a definite undertaking of the issuing bank to honour a complying presentation. vHonour means: va.

17、 to pay at sight if the credit is available by sight payment. vb. to incur a deferred payment undertaking and pay at maturity if the credit is available by deferred payment. vc. to accept a bill of exchange (“draft”) drawn by the beneficiary and pay at maturity if the credit is available by acceptan

18、ce. 信用证指一项不可撤销的安排，无论其名称或描述如何，该项安排构成开证行对相符交单予以承付的确定承诺。承付指： a. 如果信用证为即期付款信用证，则即期付款。 b. 如果信用证为延期付款信用证，则承诺延期付款并在承诺到期日付款。 c. 如果信用证为承兑信用证，则承兑受益人开出的汇票并在汇票到期日付款。信用证是信用证是银行银行开立的开立的有条件有条件的的付款承诺付款承诺3.2 使用程序使用程序开证申请人开证申请人Applicant开开 证证 行行Issuing bank通知行议付行通知行议付行Advising bank/Negotiating bank受受 益益 人人Beneficiary1

19、234567承运人承运人Carrier8 3.3 characteristics of letter of credit business（1）a banks credit rather than a traders credit （2）a letter of credit is a sel-sufficient instrument（3）banks deal with documents rather than goods某出口公司收到一份国外开来的某出口公司收到一份国外开来的L/C，出口公司按，出口公司按L/C规定将货物装出，但在尚未将单据送交当地银行议付规定将货物装出，但在尚未将单据送交

20、当地银行议付之前，突然接到开证行通知，称开证申请人已经倒闭，之前，突然接到开证行通知，称开证申请人已经倒闭，因此开证行不再承担付款责任。因此开证行不再承担付款责任。问：出口公司如何处理？问：出口公司如何处理？3.4 classification of letter of credit（1） according to the attaching of documents Means that the bill of exchange drawn by the seller should be accompanied with shipping documents.If the bill of e

21、xchange is a clean bill, the L/C is called a clean L/C.（2）according to the adding of confirmation An irrevocable L/C confirmed by another bank named by the opening bankthe L/C drawn by the opening bank is not confirmed by another bank. （3） according to the revocability of credit Revocable credit irr

22、evocable credit Means that the opening bank may amend or revoke the credit before negotiation, acceptance or payment without agreement of the beneficiary.Means that once the L/C is opened, without agreement of the beneficiary, the opening bank cannot amend or revoke the L/C within its validity.（4）ac

23、cording to the time of payment Sight credit usuance or time credit Stipulates that the beneficiary may collect the purchase price from the bank against a sight draft.Stipulates that the beneficiary may collect the purchase price from the bank against a usance draft.All credit must clearly indicate w

24、hether they are available by sight payment, by deferred payment, by acceptance or by negotiation。 Sight payment L/C Deferred payment credit Acceptance Credit Negotiation L/CUCP600 Article 6 b款信用证条款举例：信用证条款举例：credit available by payment with the issuing bank and expiring for presentation of documents

25、 at the office of the issuing bank.（在信用证有效期内到开证行交单，由开证行付款）（在信用证有效期内到开证行交单，由开证行付款）Credit available with the bank of ABC by acceptance of drafts at 30 days after sight against the documents detailed herein and beneficiarys drafts drawn on the bank of ABC .承兑信用证承兑信用证付款信用证This credit is available by pay

26、ment with the bank 议付信用证This credit is available with any bank by negotiation.自由议付Negotiation restricted to bank.限制议付We hereby engage with you .不可议付，应直接向开证行交单。This credit is available by deferred payment with the ABC bank 延期付款信用证延期付款信用证（6）special creditRevolving credit Transferable creditBack-to-bac

27、k creditRed clause creditvName and address of applicant；vName and address of the Issuing bank； vType of the credit； vName and address of the beneficiary； vAmount of the credit and its currency； vExpiry date of the credit and its place to be expired；vL/C number and date of issue；vDrawer and drawee as

28、 well as tenor of draft；vFull details of the goods； vFull details of the documents to be presented；vPartial shipment and transshipment；vPort of shipment and port of discharge；vLatest date for shipment, and the latest date for presentation of documents；v instructions to the advising bank, negotiating

29、 bank or paying bank；vOther special terms and conditions；vThe undertaking clause of the issuing bank；vSubject to UCP500 or UCP600。 p注意L/C中三个重要期限之间的关系1、L/C的有效期的有效期vUCP600，A credit must state an expiry date for presentation. An expiry date stated for honour or negotiation will be deemed to be an expir

30、y date for presentation. 2、L/C的装运期的装运期v一般应明确规定装运期；若只有有效期而无装运期，可理解为二者为同一天，即“双到期”。3、L/C的最迟交单期的最迟交单期v信用证中的规定；v21天的规定。信用证举例： We hereby establish an irrevocable credit in your favour for account of Italia Cement Company， 53 Milano Street, Milano, for a sum or sums not exceeding a total of 25,775 (Pounds

31、Sterling Twenty-Five Thousand Seven Hundred Seventy-Five Only)and available by your draft(s) drawn on us at sight for 110% of the invoice value, accompanied by the following documents：Article 6 c. A credit must not be issued available by a draft drawn on the applicant. 1.Signed Commercial Invoice in

32、 triplicate indicating Contract No. AB 801 signed on August 1,1995. 2.Packing &. Weight List in triplicate 3.Full set of Clean shipped on board ocean Bills of Lading，made out to order and blank endorsed, marked, “Freight prepaid”, notifying the accountee. 4.Insurance policy or certificate for 10

33、0% of invoice value, blank endorsed, covering WPA and War Risks, claims payable at London; 5.Inspection Certificates on quality and weight issued by the Commodity Inspection Bureau in triplicate; 6.Certificate of origin in triplicate; Evidencing shipment of 1,000 metric tons of Parrot Brand White Po

34、rtland Cement, at Stg 25. 57 per metric ton CIF Genoa net shipped weight. From China to Genoa not later than January 31,1995. Partial shipments are prohibited. Tran-shipment is prohibited. This credit is valid in Italy until February 15,1996.制作单据的要求制作单据的要求信用证审核的依据信用证审核的依据（1）限制受益人交单结汇The documents be

35、neficiary present should include an inspection certification signed by applicant or its agent.（2）限制开证行付款责任The opening bank is obliged to payment only after goods are shipped to the port of destination.（3）全套清洁的货已装船的提单中的一份应先寄交买方beneficiarys certificate stating that one set of original shipping documen

36、ts including orginal FORM A has been sent directly to the applicant.信用证软条款的审核信用证软条款的审核 We hereby establish an irrevocable credit in your favour for account of Italia Cement Inc.， 53 Milano Street, Milano, for a sum or sums not exceeding a total of Stg. 25,775 (Pounds Sterling Twenty-Five Thousand Se

37、ven Hundred Seventy-Five Only)and available by your draft(s) drawn on us at sight for 110% of the invoice value, accompanied by the following documents： 1.Signed Commercial Invoice in triplicate indicating Contract No. AB 801 signed on August 1,1995. 2.Packing &. Weight List in triplicate 3.Full

38、 set of Clean shipped on board ocean Bills of Lading，made out to order and blank endorsed, marked, “Freight prepaid”, notifying the accountee. 4.Insurance policy or certificate for 100% of invoice value, blank endorsed, covering WPA and War Risks, claims payable at London; 5.Inspection Certificates

39、on quality and weight issued by the Commodity Inspection Bureau in triplicate; 6.Certificate of origin in triplicate; Evidencing shipment of 1,000 metric tons of Parrot Brand White Portland Cement, at Stg 25. 57 per metric ton CIF Genoanet shipped weight. From China to Genoa not later than January 3

40、1,1995. Partial shipments are prohibited. Transhipment is prohitited. This credit is valid in Italy until February 15,1996.合同主要条款：合同主要条款：卖方：中国五矿进出口公司天津分公司卖方：中国五矿进出口公司天津分公司（China National Metals&Minerals Imp.&Exp. Corp. Tianjin Branch）买方：意大利水泥公司（买方：意大利水泥公司（Italia Cement Inc. ,53 Milano Street

41、, Milano）商 品 名 称 ： 鹦 鹉 牌 波 特 兰 白 水 泥商 品 名 称 ： 鹦 鹉 牌 波 特 兰 白 水 泥（Parrot Brand White Portland Cement）数量：数量：1000公吨公吨单价：每公吨单价：每公吨25.75英镑成本加运费、保英镑成本加运费、保险费至热那亚险费至热那亚总金额：总金额：25750.00英镑英镑交货期：交货期：1996年年1月月31日前，允许分批日前，允许分批装运，不允许转船装运，不允许转船装运港：中国港口装运港：中国港口目的港：热那亚目的港：热那亚保险：按发票价值的保险：按发票价值的110%投保水渍险投保水渍险和战争险，在米兰索

42、赔。和战争险，在米兰索赔。支付条款：开给中国五矿进出口公司天支付条款：开给中国五矿进出口公司天津分公司津分公司100%的不可撤销的信用证，的不可撤销的信用证，凭即期汇票支付，信用证须于凭即期汇票支付，信用证须于1996年年2月月15日前在中国天津议付有效。日前在中国天津议付有效。 We hereby establish an irrevocable credit in your favour for account of Italia Cement Inc.， 53 Milano Street, Milano, for a sum or sums not exceeding a total o

43、f Stg. 25,775 (Pounds Sterling Twenty-Five Thousand Seven Hundred Seventy-Five Only)and available by your draft(s) drawn on us at sight for 110% of the invoice value, accompanied by the following documents： 1.Signed Commercial Invoice in triplicate indicating Contract No. AB 801 signed on August 1,1

44、995. 2.Packing &. Weight List in triplicate 3.Full set of Clean shipped on board ocean Bills of Lading，made out to order and blank endorsed, marked, “Freight prepaid”, notifying the accountee. 4.Insurance policy or certificate for 100% of invoice value, blank endorsed, covering WPA and War Risks

45、, claims payable at London; 5.Inspection Certificates on quality and weight issued by the Commodity Inspection Bureau in triplicate; 6.Certificate of origin in triplicate; Evidencing shipment of 1,000 metric tons of Parrot Brand White Portland Cement, at Stg 25. 57 per metric ton CIF Genoanet shippe

46、d weight. From China to Genoa not later than January 31,1995. Partial shipments are prohibited. Transhipment is prohitited. This credit is valid in Italy until February 15,1996.合同主要条款：合同主要条款：卖方：中国五矿进出口公司天津分公司卖方：中国五矿进出口公司天津分公司（China National Metals&Minerals Imp.&Exp. Corp. Tianjin Branch）买方：意

47、大利水泥公司（买方：意大利水泥公司（Italia Cement Inc. ,53 Milano Street, Milano）商 品 名 称 ： 鹦 鹉 牌 波 特 兰 白 水 泥商 品 名 称 ： 鹦 鹉 牌 波 特 兰 白 水 泥（Parrot Brand White Portland Cement）数量：数量：1000公吨公吨单价：每公吨单价：每公吨25.75英镑成本加运费、保英镑成本加运费、保险费至热那亚险费至热那亚总金额：总金额：25750.00英镑英镑交货期：交货期：1996年年1月月31日前，允许分批日前，允许分批装运，不允许转船装运，不允许转船装运港：中国港口装运港：中国港口目

48、的港：热那亚目的港：热那亚保险：按发票价值的保险：按发票价值的110%投保水渍险投保水渍险和战争险，在米兰索赔。和战争险，在米兰索赔。支付条款：开给中国五矿进出口公司天支付条款：开给中国五矿进出口公司天津分公司津分公司100%的不可撤销的信用证，的不可撤销的信用证，凭即期汇票支付，信用证须于凭即期汇票支付，信用证须于1996年年2月月15日前在中国天津议付有效。日前在中国天津议付有效。案例分析：案例分析：D土产进出口公司与也门H公司成交一笔蜂蜜，合同规定包装方式为木条箱（wooden crate）包装，对方开来信用证中有关条款如下：“800 cases of Bee Honey, in tin

49、s of 25 kgs. Net each, 2 tins to a wooden case. Full set of on board bill of lading made out to order of applicant marked freight prepaid shipment from Dalian to Aden, not later than July 31, 1995.The buyers certificate that he had taken delivery of the goods at Aden is needed.”请帮助该土产进出口公司审核信用证是否可接受

50、。案例1：某信用证规定最晚装运期为4月30日，最晚交单议付期为5月15日，但没有规定运输单据出单日期后须交单议付的特定期限。受益人于5月15日向议付银行提交4月23日签发的提单办理议付，是否可以？ 知识回顾知识回顾信用证的种类信用证的内容信用证的审核 （三个重要的时间、软条款）案例2：某公司以CIF鹿特丹与外商成交一批货物，按发票金额110投保一切险及战争险。买卖合同中的支付条款规定为“Payment by L/C”。国外来证条款中有如下文句“Payment under this credit will be made by us only after arrival of goods at

51、Rotterdam。”。我外贸公司在交单结汇时，议付行也未提出异议。不幸60货物在途中被大火烧毁，船到目的港后开证行拒付全部货款。问：（1）开证行拒付是否合理？为什么？（2）本案有何教训可以吸取？3.7 信用证的使用及注意的问题信用证的使用及注意的问题使用程序使用程序开证申请人开证申请人Applicant开开 证证 行行Issuing bank通知行议付行通知行议付行Advising bank/Negotiating bank受受 益益 人人Beneficiary1234567承运人承运人Carrier8Application for letter of creditOpening bank

52、issue the credit Notification of the credit by advising bank Examination and amendment of the credit by export Shipment, make the documentsExamination and presentation of documents by export Examination and negotiation the documents by negotiating bankReimbursement by opening bank，importer buy the d

53、ocumentsImporter take delivery 信用证项下单据填制的要求信用证项下单据填制的要求v单证一致.议付单据必须严格按照有关的信用证条款的要求填制。v单单一致. 各类议付单据之间必须保持一致。UCP600的要求：1、交单须与信用证条款保持一致、交单须与信用证条款保持一致 ；2、交单须与、交单须与UCP600的相关适用条款保持一致；的相关适用条款保持一致；3、交单须与国际标准银行实务保持一致、交单须与国际标准银行实务保持一致 ； 关于审核跟单信用证项下单据的国际标准银行实务（International Standard Banking Practice for the Ex

54、amination of Documents under Documentary Credits，简称ISBP） 2003年1月，国际商会第645号出版物。3.8 3.8 信用证的修改及修改后的制单信用证的修改及修改后的制单 本部分内容机动 信用证修改的情况及出口商应注意的问题 进口商要求修改信用证时出口商应注意的问题按照审核信用证的依据和要求认真审核信用证修改书 出口商要注意如何对待修改书 出口商要注意对同一修改书中的部分内容接受是无效的 出口商要求修改信用证时应注意的问题 出口商要注意修改信用证的正确路线 出口商要注意信用证中哪些是可以修改的内容 出口商要注意对需要修改的内容一次提出出口商

55、要明确提出需要修改的内容及修改方法 出口商要注意对修改接受与否的态度出口商要注意修改信用证应及时 注意修改后的制单问题！注意修改后的制单问题！ A食品公司向法国F贸易公司出口一批冻山野味，国外开来信用证中规定：“25 M/Tons of Frozen Pheasant, Specifications: Feathers neat and intact with wings , all males. Packing: in cartons. From Chinese port to Marseilles not later than July 15, 1995”。A公司审证时发现信用证规格与合同

56、不符，合同规定规格为雌雄成对或纯雄鸡，遂要求进口方修改信用证。6月20号接到进口方修改书如下：（1）please delete the clause of “all males” and replaced by “assorted in brace of one male and one female or males only”（2）“packing：in cartons, each containing 6 brace, each piece individually wrapped in ecllophane（玻璃纸）” instead of “packing：in cartons” A

57、公司经审核发现第2项修改是进口方自己加上的，第一项修改符合自己的要求，于是按照第一项修改，于7月10日装运12.540公吨纯雄鸡，12.458公吨雌雄成对鸡，共计24.998公吨。对于包装的修改，因为是进口方擅自加上的，未按信用证修改书的要求包装。 请分析，A公司议付货款时会遇到什么问题。 4.1 4.1 银行保函（银行保函（ Letter of Guarantee L/GL/G）（1）meaning： Is a written document issued by the bank on behalf of the importer or exporter in favor of the l

58、atter or the former guaranteeing to undertake payment, conclusion or performance of a contract, etc.含义：银行应申请人的请求向第三方受益人开出的书面含义：银行应申请人的请求向第三方受益人开出的书面信用担保凭证，保证在申请人信用担保凭证，保证在申请人未能履约未能履约时，由保证人代时，由保证人代其履行一定金额、一定期限范围内的某种支付责任或经其履行一定金额、一定期限范围内的某种支付责任或经济赔偿责任。（属于银行信用）济赔偿责任。（属于银行信用）申请人申请人 Applicant担保行担保行 Guara

59、ntor受益人受益人 Beneficiary合同关系合同关系申请书申请书信用担保信用担保（2）主要当事人）主要当事人4.2 4.2 备用信用证备用信用证 （1 1）含义）含义O开证行根据开证申请人的请求对受益人开立的承诺承开证行根据开证申请人的请求对受益人开立的承诺承担某项义务（担某项义务（付款、退款或赔款付款、退款或赔款）的凭证。（属于）的凭证。（属于银银行信用行信用） （2 2）备用信用证与一般跟单信用证的异同）备用信用证与一般跟单信用证的异同使用范围不同；使用的前提不同；要求付款的单据不同；开证行承担的风险不同；适用的惯例不同。1.1.汇款条款：汇款条款：合同中应规定汇付方式、汇付时间和

60、汇付合同中应规定汇付方式、汇付时间和汇付 金额等金额等举例：举例：The buyers shall pay the total value to the sellers in advance by T/T not later than May 5, 2002. Payment by T/T: payment to be effected by the buyer shall not be later than .days after receipt of the documents listed in the contract.第三节第三节 买卖合同中的支付条款买卖合同中的支付条款 举例：举例： Upon first presentation the