国贸双语--课件--国际贸易的支付方式

1、Page 1Chapter Nine Payment of Goods 第九章第九章 货物的支付货物的支付Page 2Case Lead-inObjectiveLectureThe processingModes of International PaymentCase studyPayment Clauses in a Sales ContractInstruments of Payment in International TradePage 3【Learning Objectives】n After learning this Chapter, you will be able to:1

2、. Acquire the most commonly used instruments of settlement and the modes of payment in international trade；2. Grasp skillfully the relationships and differences between the various modes of international settlement and procedures of business;3. Master the payment convention in international contract

3、, and apply relevant knowledge to analyze the Case.Page 4Lead-in 导入导入Page 5Case Question: Is it reasonable for the US exporter to do so? 问题：美方此举是否合理？问题：美方此举是否合理？ A Chinese company imported 200 metric tons of steel on FOB Vessel New York basis at the price of USD 242 per metric ton. The importer esta

4、blished the L/C on time for USD 48400, but the U.S. exporter required the importer to increase the amount of the L/C to USD50000, otherwise, any export tariff and certificate fee should be paid by the importer separately by T/T.Page 6 中国某公司按每公吨中国某公司按每公吨242242美元美元F.O.B. Vessel New York F.O.B. Vessel

5、New York 进口进口200200公吨钢材。中方如期开出公吨钢材。中方如期开出4840048400美元信用证，但美美元信用证，但美方来电要求增加信用证金额至方来电要求增加信用证金额至5000050000美元，不然有关出口美元，不然有关出口捐税及签证费用应由中方另行电汇。捐税及签证费用应由中方另行电汇。案例案例Page 7Possible answer When negotiating the price terms and signing the contract with the US seller, it should be clarified that the seller shou

6、ld be responsible for preparing and obtaining all export documents and shoulder all the certificate expenses. The contract should also indicate that the export tariff and other exports-related tax were for the sellers account, otherwise, according to Revised American Foreign Trade Definitions 1941,

7、for transactions concluded on FOB Vessel basis, the buyer should be responsible for the payment of: export duty and other export-related taxes; all the expenses incurred in obtaining the certificate of origin and other documents (excluding clean shipping receipt and B/L) for the import export of the

8、 goods. If the sales contract didnt clarify the sharing of responsibility and expense related, the US seller had the rights to ask for the increase of L/C amount according to Revised American Foreign Trade Definitions 1941. In trade with the United States and other countries, special attention shoul

9、d be given to this issue.Page 8答案：中文答案：中文 在对美国按上述价格术语洽谈进口交易和签订合同时，在对美国按上述价格术语洽谈进口交易和签订合同时，应明确卖方应负责办理各种出口证件和负担一切有关签证应明确卖方应负责办理各种出口证件和负担一切有关签证费用。对于出口税及因出口而征收的其他税款也应注明须费用。对于出口税及因出口而征收的其他税款也应注明须由卖方负担。否则，按照由卖方负担。否则，按照美国对外贸易定义美国对外贸易定义1941年修年修订本订本中的有关解释，其中中的有关解释，其中FOB Vessel 项下规定买方责项下规定买方责任为：任为：“支付出口税及因出口而

10、征收的其他捐税费用；支支付出口税及因出口而征收的其他捐税费用；支付因领取由原产地及付因领取由原产地及/或装运地国家签发的，为货物出口或装运地国家签发的，为货物出口或在目的地进口所需的各种证件（但清洁的轮船收据或提或在目的地进口所需的各种证件（但清洁的轮船收据或提单除外）而发生的一切费用单除外）而发生的一切费用”。上述费用均由买方负担。上述费用均由买方负担。由于签约时，未予以明确，美商按由于签约时，未予以明确，美商按美国对外贸易定义美国对外贸易定义1941年修订本年修订本的规定要求增加金额是有道理的。这在的规定要求增加金额是有道理的。这在对美进行交易时应特别注意与其他国家的区别。对美进行交易时应

11、特别注意与其他国家的区别。 Page 9Section OneInstruments of Payment in International Trade第一节 国际货款结算工具Page 10Content of this Section本节主要内容本节主要内容1.Bill of Exchange, Draft 汇票2. Promissory note本票3. Check/Cheque支票4. The Differences Between Bill of Exchange, Promissory Note and Cheque 汇票、本票与支票的区别 Sample & Case 1 (

12、双语案例)Page 111.Bill of Exchange ,Draft 汇票1.1 Definition 汇票的含义汇票的含义 Bill of exchange, also called draft or draught, is defined as “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

13、 a fixed or determinable future time, a sum certain in money, or to the order of a specified person, or to bearer”. 汇票是由一人向另一人签发的无条件的书面命令，要求接受命令人在见票时或在指定的或可以确定的将来某一日期，支付一定的金额给特定的人或其指定的人或持票人。Page 121.2 The Parties to a Bill of Exchange 汇票的基本当事人 Drawer出票人出票人 Drawee受票人受票人 Payee受款人受款人Page 131.3 Essentia

14、l Elements of Bill of Exchange 汇票的基本内容汇票的基本内容(1)Bill of Exchange，Draft“汇票汇票”字样字样(2)Unconditional Order to Pay无条件的支付命令无条件的支付命令(3)the Sum Certain in Money 确定的金额确定的金额(4)Payer，Drawee 付款人名称付款人名称(5)Payee收款人名称收款人名称(6)Date and Place of Issue 出票日期及地点出票日期及地点(7)Tenor付款期限付款期限(8)Drawer 出票人出票人Page 14 Sample Page

15、151.4 Classification of Bill of Exchange 汇票的种类1.4.1 According to different drawer, the bills of exchange can be classified into Bankers Draft and Commercial Bill.按出票人的不同，分为银行汇票和商业汇票Page 16 Sample of Bankers Draft 银行汇票样本银行汇票样本 Sample1Page 17 Sample2Page 18 1.4.2 According to the time when the bill fa

16、lls due, bills of exchange may be divided into Sight (or Demand) Bill or a Time (or Usance) Bill 按付款时间的不同，分为即期汇票和远期汇票Page 19Sample of Sight Draft即期汇票样本即期汇票样本Page 20Sample of Time Draft远期汇票样本远期汇票样本Page 21Case1 Question：Please analyze the possibilities of getting back the money when the draft is on du

17、e, and provide your suggestions of how to solve the problem. 问题：试分析问题：试分析A公司于汇票到期时收回货款的可能性，并提公司于汇票到期时收回货款的可能性，并提出处理该案的建议。出处理该案的建议。Page 22 The possibilities of Getting Back the Money When the Draft is on Due Company A from China exported to Company B of Korea. Payment was to be made by D/P at 90 days

18、 after sight. After the shipment of goods, draft and shipping documents were sent to the foreign collection bank through remitting bank in the exporters country. Company B had accepted the draft. After the arrival of the goods at the port of destination, Company B presented the trust receipt and too

19、k delivery of the goods for resale in advance against the borrowed shipping documents from the local collecting bank, because B was in urgent need of the goods. When the draft was falling due, B became insolvent because of poor management. The collecting bank informed the remitting bank that the dra

20、wee rejected the payment and suggested Company A to collect the money back directly from Company B. There was another 30 days left before the draft was due.Case1Page 23案例案例汇票到期时收回货款的可能性汇票到期时收回货款的可能性 中国中国A 公司向韩国公司向韩国B公司出口一批货物，付款方式为付公司出口一批货物，付款方式为付款交单款交单90天后付款。货物出运后。汇票及货运单据通过出天后付款。货物出运后。汇票及货运单据通过出口地的托

21、收银行寄抵国外代收行，口地的托收银行寄抵国外代收行，B公司进行了汇票承兑。公司进行了汇票承兑。货抵目的港后，由于用货心切，货抵目的港后，由于用货心切，B商于是出具了信托收据商于是出具了信托收据向本地代收行借得货运单据，先行提货转售。当汇票到期向本地代收行借得货运单据，先行提货转售。当汇票到期时，时，B商因经营不善，失去偿付能力。代收行以汇票付款商因经营不善，失去偿付能力。代收行以汇票付款人拒付为由通知托收行，并建议由人拒付为由通知托收行，并建议由A公司直接向公司直接向B商索取商索取货款。此时距离汇票到期日还有货款。此时距离汇票到期日还有30天。天。 Page 24Possible answer

22、 For Usance D/P transaction, if the payment date is later than the date of arrival of the goods, the importer, in order to seize the opportunity for resale the goods, can adopt the following two approaches. Firstly, to effect payment before the due date to redeem the documents, while deducting the i

23、nterests between the real and originally contracted date of payments as a cash discount for the importer for the advanced payment. Another approach is, for importer with good credit standing, the collecting bank will allow the importer to borrow the shipping documents against trust receipt and take

24、delivery of the goods in advance. Payment will be made when the draft is due. This is a credit facility provided by the collecting bank for the importer and has nothing to do with the exporter. Therefore, if the collecting bank cannot get the money back after the documents have been released to the

25、importer, the collecting bank should be responsible for the consequence. However, if the collecting bank is instructed by the exporter to release the documents, that is, the exporter authorizes the collecting bank to give the documents to the importer against trust receipt, which is called usance D/

26、PT/R , the risk of dishonor will be borne by the exporter itself. Therefore, the exporter should be especially careful when adopting this usance D/P T/R model. In this case, the collecting bank informed the remitting bank the rejection of payment by the importer and suggested company A to collect th

27、e money back directly from company B. This solution need to be re-considered. If its the collecting banks decision to release the documents, the bank should assume the responsibility; if the collecting banks decision to release the documents, the bank should assume the responsibility; if the collect

28、ing bank was instructed by the exporter to release the documents, the exporter should bear the consequence itself.Page 25答案：中文答案：中文 在远期付款交单的条件下，如果付款日期晚于到货日期，进口在远期付款交单的条件下，如果付款日期晚于到货日期，进口商为了抓住有利时机转售货物，可以采取两种做法：一是在付款商为了抓住有利时机转售货物，可以采取两种做法：一是在付款到期日之前付款赎单，扣除提前付款日至原付款到期日之间的利到期日之前付款赎单，扣除提前付款日至原付款到期日之间的利息，

29、作为进口商享受的一种提前付款的现金折扣。另一种做法是息，作为进口商享受的一种提前付款的现金折扣。另一种做法是代收行对于资信较好的进口商，允许其凭信托收据借取货运单据，代收行对于资信较好的进口商，允许其凭信托收据借取货运单据，先行提货，于汇票到期时再付清货款，这是代收行自己向进口商先行提货，于汇票到期时再付清货款，这是代收行自己向进口商提供的信用便利，而与出口商无关。因此，如代收行借出单据后，提供的信用便利，而与出口商无关。因此，如代收行借出单据后，到期不能收回货款，则应由代理行负责。但如系出口商指示代收到期不能收回货款，则应由代理行负责。但如系出口商指示代收行借单，就是由出口商主动授权银行凭信

30、托收据借单给进口商，行借单，就是由出口商主动授权银行凭信托收据借单给进口商，即所谓远期付款交单，凭信托收据借单方式，也就是进口商承兑即所谓远期付款交单，凭信托收据借单方式，也就是进口商承兑汇票后凭信托收据先行借单提货，日后如进口商到期拒付的风险，汇票后凭信托收据先行借单提货，日后如进口商到期拒付的风险，应由出口商自己承担。因此，使用远期付款交单凭信托收据借单应由出口商自己承担。因此，使用远期付款交单凭信托收据借单方式时出口商必须特别慎重。本案中，代收行以汇票付款人拒付方式时出口商必须特别慎重。本案中，代收行以汇票付款人拒付为由通知托收行，并建议由为由通知托收行，并建议由A A公司直接向公司直接

31、向B B商索取货款的处理意见商索取货款的处理意见值得商榷。如银行擅自放单，则由代收行值得商榷。如银行擅自放单，则由代收行承担责任；如出口商授承担责任；如出口商授权银行放单给进口商，其后果由其自身承担。权银行放单给进口商，其后果由其自身承担。Page 261.4.3 According to different acceptor, the bills of exchange can be classified into Commercial Acceptance Draft and Bankers Acceptance Draft 按承兑人的不同，分为按承兑人的不同，分为商业承兑汇票商业承兑汇票

32、和和银行承兑汇票。银行承兑汇票。Page 27Sample of Commercial Acceptance Draft 商业承兑汇票样本商业承兑汇票样本Page 28Sample of Bankers Acceptance Draft 银行承兑汇票样本银行承兑汇票样本Page 291.4.4 According to the bill of exchange is accompanied by shipping documents or not, the bills of exchange can be classified into Clean Draft and Documentary

33、Draft 按是否随附货运单据，分为按是否随附货运单据，分为光票和跟单汇票光票和跟单汇票Page 301.5 Bills of Exchange Act 汇票的行为 (1) To Draw出票出票 (2) Presentation提示提示 (3) Acceptance承兑承兑 (4)Payment付款付款 (5) Endorsement背书背书 (6) Dishonor 拒付拒付 (7) Recourse追索追索 (8) Discount贴现贴现Page 312. Promissory note本票2.1 Definition 含义 Promissory note: It is An unco

34、nditional promise in writing made by the drawer to the payee or the holder signed by the drawer engaging to pay on demand or at a fixed or determinable future time a certain sum of money to or to the order of a specified person or to the bearer. 本票本票:是出票人签发的，承诺自己在见票时或可是出票人签发的，承诺自己在见票时或可以确定的时间，无条件支付确

35、定的金额给收款人以确定的时间，无条件支付确定的金额给收款人或者持票人的票据。或者持票人的票据。Page 322.2 Essential Elements of Promissory note 本票的基本内容(1)Promissory Note “本票本票”字样字样(2)Unconditional Payment Promise 无条件支付无条件支付的承诺的承诺(3)the Sum Certain in Money确定的金额确定的金额(4)Payee收款人名称收款人名称(5)Date of Issue出票日期出票日期(6)Tenor付款期限付款期限(7)Drawer出票人签章出票人签章Page

36、33Specimen of Promissory Note本票必要项目式样 Page 342.3 Classification of Promissory note 本票的种类 According to different drawer, promissory note can be classified into Commercial Promissory Note and Bank Promissory Note. 根据出票人不同，本票分为根据出票人不同，本票分为商业本票和银行商业本票和银行本票本票Page 35Sample of Bank Promissory Note 银行本票样本银行

37、本票样本Sample1Page 36Sample2Page 373. Check/Cheque支票3.1 Definition支票的含义支票的含义 Cheque, Check: A check is an unconditional order in writing drawn on banker signed by the drawer, requiring the banker to pay on demand a sum certain in money to or to the order of a specified person or to bearer. Cheque can o

38、nly be sight. 支票是银行存款户对银行签发的授权银行对特支票是银行存款户对银行签发的授权银行对特定的人或其指定人或持票人在见票时无条件支付定的人或其指定人或持票人在见票时无条件支付一定金额的书面命令。支票都是即期的。一定金额的书面命令。支票都是即期的。Page 383.2 Essential elements of Check/Cheque支票的基本内容(1)the Words of Cheque/Check“支票支票”字样字样(2)Unconditional Payment Promise无条件支付承无条件支付承诺诺(3)a Certain Amount of Money一定金额

39、的货币一定金额的货币(4)the Issuance Date and Place出票日期和出票出票日期和出票地点地点(5)Name and Location of Paying Bank付款行名付款行名称和地点称和地点(6)Tenor付款期限付款期限(7)Payee收款人收款人(8)Drawer出票人签章出票人签章Page 39Specimen of Cheque/Check 支票必要项目式样 Page 403.3 Classification of Check/Cheque支票的种类3.3.1 According to whether there are two parallel lines

40、 drawn on the face of the cheque or not, Check/Cheque can be classified into crossed cheque and open cheque. 按支票票面上有无划线，分为按支票票面上有无划线，分为划线支票和非划线支票。划线支票和非划线支票。Page 41Sample of Crossed Cheque 划线支票样本划线支票样本Page 423.3.2 Travelers Cheque旅行支票旅行支票Sample of Travelers Cheque 旅行支票样本旅行支票样本Page 433.3.3 Cash Chequ

41、e or Money Transfer Cheque 现金支票和转账支票现金支票和转账支票 Cash cheque or Money Transfer Cheque：Cash cheque can only be used to withdraw cash. Money Transfer Cheque can only be used by banks or other financial institution transfers. 现金支票和转账支票：现金支票只能用于支取现金支票和转账支票：现金支票只能用于支取现金；转账支票只能用于通过银行或其他金融机现金；转账支票只能用于通过银行或其他金

42、融机构转账。构转账。Page 44Sample of Cash cheque现金支票样本现金支票样本 Sample 1Page 45 Sample 2Page 46Sample of Money Transfer Cheque 转账支票样本转账支票样本Page 474. The Differences Between Bill of Exchange, Promissory Note and Cheque 汇票、本票与支票的区别Page 48Section TwoModes of International Payment第二节 国际结算方式Page 49Content of the Sect

43、ion本节主要内容本节主要内容1.Remittance汇款汇款2. Collection 托收托收3.Letter of Credit，L/C信用证信用证 4.Bankers Letter of Guarantee, L/G 银行保函银行保函 Sample & Case 2、3、4 ( (双语案例双语案例) )Page 501.1 Definition 汇款的含义 Remittance: Remittance refers to a bank (the remitting bank), at the request of its customer (the remitter), tra

44、nsfers a certain sum of money to its overseas branch or correspondent bank (the paying bank) instructing it to pay to a named person (the payee/beneficiary) domiciled in that country. 汇款汇款:又称汇付，是指汇款人委托银行，以一定的又称汇付，是指汇款人委托银行，以一定的方式将款项汇交收款人的结算方式。方式将款项汇交收款人的结算方式。Page 511.2 Parties in Remittance汇款的当事人 Re

45、mitter汇款人汇款人 Payee收款人收款人 Remitting Bank汇出行汇出行 Paying Bank汇入行汇入行Page 521.3 Classification of Remittance 汇款的种类1.3.1 Telegraphic Transfer, T/T电汇电汇(小额小额) The characteristics of T/T are speedy, safe and reliable, but the cost is higher. In international trade, T/T is one of the most commonly used ways in

46、 the method of remittance. 电汇的特点是付款速度快，安全可靠，但费用较高。在电汇的特点是付款速度快，安全可靠，但费用较高。在国际贸易中，电汇是各种汇款方式中使用最多的一种方式。国际贸易中，电汇是各种汇款方式中使用最多的一种方式。Page 531.3.2 Mail Transfer, M/T信汇 Mail transfer is characterized by relatively low cost, but long time for receiving the payment. therefore, it is rarely used. 信汇的特点是费用较低，但耗

47、时长，因此，目前使用得信汇的特点是费用较低，但耗时长，因此，目前使用得很少。很少。Page 54The Business process diagram of T/T& M/T电/信汇业务程序图Buyers and sellers conclude a contract, confirm to use T/T or M/T to pay. 买卖双方订立合同，确认采用电汇或信汇方式付款The remitter gives his signed written application to his bank, instructing to transfer the funds throug

48、h T/T.汇款人填写电汇或信汇申请书，交款付费The remitting bank will stamp on the application form and return the customers copy to the remitter for record.汇出行向汇款人签发回执Page 55The remitting bank will debit the remitters a/c with the amount to be remitted together with its commission and cable charges (if any) and then iss

49、ue and send the payment instruction by cable/telex/SWIFT to the paying bank. 汇出行向汇入行发出汇款委托书汇出行向汇入行发出汇款委托书 Upon receipt the cable message, the paying bank verifies it against the test key or SEIFT authenticate key (SAK) before it notifies the beneficiary with a copy of the cable message. 汇入行向收款人发出电、信

50、汇通知书，通知收款人提款汇入行向收款人发出电、信汇通知书，通知收款人提款The beneficiary presents the copy to the paying bank for payment. 收款人凭取款通知书到汇入行取款收款人凭取款通知书到汇入行取款The paying bank checks the identity of the beneficiary before releasing the funds to him. 汇入行付款给收款人汇入行付款给收款人The paying bank will claim reimbursement according to the re

51、imbursement clause stated in the cable message. 汇入行向汇出行发出付讫通知书汇入行向汇出行发出付讫通知书Page 561.3.3 Remittance by Bankers Demand Draft, D/D 票汇The Business process diagram of D/D 票汇业务流程图票汇业务流程图Buyers and sellers conclude a contract, confirm to use D/D to pay.买卖双方订立合同，确认采用票汇方式付款The remitter gives his signed writ

52、ten application to his bank instructing the bank to transfer the funds by D/D.汇款人向汇出行提交票汇申请并交款付费Page 57The remitting bank will check the remitters account with him. If it is positive, the remitting bank will debit the account and draw a draft on the paying bank payable to the beneficiary. 汇出行签发银行即期汇

53、票给汇款人汇出行签发银行即期汇票给汇款人 The remitter will send the draft to the beneficiary. 汇款人将汇票寄给收款人汇款人将汇票寄给收款人The remitting bank will keep the paying bank aware of the remittance via inter-bank system. 汇出行将汇票通知书寄汇入行汇出行将汇票通知书寄汇入行 Upon receipt of the draft, the beneficiary will present the draft for payment to the

54、paying bank. 收款人凭银行即期汇票到汇入行取款收款人凭银行即期汇票到汇入行取款After authentication of the draft against authorized signature, the paying bank will release the funds to the beneficiary. 汇入行核对汇票，向收款人付款汇入行核对汇票，向收款人付款The paying bank will claim reimbursement against the remitting bank.汇入行将付讫通知书寄送汇出行汇入行将付讫通知书寄送汇出行Page 581

55、.4 Characteristics of Remittances汇款的特点 In the remittance business, banks only offer services ，assume no payment responsibilities, so remittance is established on the basis of commercial credit payment. 在汇款业务中，银行参与其间只提供服务，不在汇款业务中，银行参与其间只提供服务，不承担付款责任，故汇款是建立在商业信用基础上承担付款责任，故汇款是建立在商业信用基础上的结算方式。的结算方式。Page

56、 592. Collection 托收托收(无奈之举无奈之举)2.1 Definition 托收的含义 Collection is an arrangement whereby the goods are shipped and the relevant instrument is drawn by the seller on the buyer, and/or document (s) is sent to the sellers bank with clear instructions for collection through one of its correspondent bank

57、s located in the domicile of the buyer. 托收体现托收体现商业信用。出口商出口商(或债权人或债权人)开立金开立金融票据或商业单据或两者兼有，委托融票据或商业单据或两者兼有，委托托收行托收行通过通过其联行或代理行向其联行或代理行向进口商进口商(或债务人或债务人)收取货款或收取货款或劳务费用的结算方式。劳务费用的结算方式。Page 602.2 Parties托收的当事人托收的当事人Principal委托人委托人Remitting Bank托收行托收行Collecting Bank代收行代收行Payer付款人付款人Page 612.3 Classificatio

58、ns 托收的种类托收的种类光票托收光票托收付款交单付款交单托收托收种类种类Page 62Business Process Diagram of Document Against Payment付款交单业务流程图付款交单业务流程图Page 63Procedure of Documentary Collection跟单托收业务流程图跟单托收业务流程图 The Buyer and the seller conclude the sales contract, confirming to use Documentary Collection to pay.买卖双方订立合同，并规定以跟单托收方式结算。

59、The exporter authorizes the local bank to effect the collection, submitting the full set of shipping documents with draft to the remitting bank.出口人委托当地银行代收货款，将全套单据和汇票交托收行。Page 64 The remitting bank sends the draft and the shipping documents to the collecting bank of the importers country together wi

60、th the instructions received from the exporter. 托收行将汇票和货运单据寄交进口地银行（代收行），托收行将汇票和货运单据寄交进口地银行（代收行），并说明托收委托书上的各项指示。并说明托收委托书上的各项指示。 The presenting bank makes presentation of the payment advice to the buyer. 提示行向买方做付款提示。提示行向买方做付款提示。 The importer makes the payment and gets the documents. 进口人付清货款，赎取全套单据进口人付清货款，赎取全套单据