演示文稿第三章国际结算方式一汇款

优质文档精选第三章国际结算方式(一)汇款1现在是1页\一共有45页\编辑于星期五2Internationalexchange国际汇兑referstooperationalactivitiesrelatedwiththecurrencyconversion货币兑换

andtransferoffundsbetweencountriesinordertosettletheclaimsanddebtsbypaymentinstrumentsthroughbanks.Inbroadsense--theinternationalsettlementInnarrowsense--internationalbankremittanceTypes:

Internationalexchange国际汇兑payerpayeeBankABankBpayerpayeeBankABankBcontractcontractRemittance顺汇Reverseremittance逆汇资金资金结算工具结算工具现在是2页\一共有45页\编辑于星期五3Remittance(顺汇)：也称汇付法，是由债务人或付款人主动将款项交给银行，委托银行使用某种结算工具，交付一定金额给债权人或收款人的结算方法。结算工具的传递与资金的运动方向一致。Reverseremittance(逆汇)：又称出票法，是由债权人以开出汇票的方式，委托银行向国外债务人索取一定金额的结算方式。结算工具传递方向与资金运动方向相反。现在是3页\一共有45页\编辑于星期五43.1definitionRemittancereferstothetransferoffundsfromonepartytoanotheramongdifferentcountries.Thatis,abank(theremittingbank),attherequestofitscustomer(theremitter),transfersacertainsumofmoneytoitsoverseasbranchorcorrespondentbank(thepayingbank),instructingthemtopaytoanamedpersonorcorporation(thepayeeorbeneficiary)domiciledinthatcountry.汇款是一种顺汇方式，是银行(汇出行)应汇款人(债务人)的要求，以一定的方式将一定的金额，通过其国外联行或代理行作为付款银行(汇入行)，付款给收款人(债权人)的一种结算方式。现在是4页\一共有45页\编辑于星期五5BasedoncommercialcreditAdvancepayment预付Exporter/seller2Shipgoods1paymentOpenaccount赊账Importer/buyerImporter/buyerExporter/seller2payment1Shipgoods现在是5页\一共有45页\编辑于星期五63.2Partiesrelatedtoaremittance

3.2.1Remitter汇款人

Aremitteristhepersonwhorequesthisbanktoremitfundstoabeneficiaryinaforeigncountry.Heisalsocalledthepayer,importer.Aremittershouldfirstsubmitaremittanceapplication,which,uponacceptancebytheremittingbank,evidencesacontractbetweentheremitterandtheremittingbank.

现在是6页\一共有45页\编辑于星期五73.2.2Payeeorbeneficiary收款人/受益人

ApersonwhoisaddressedtoreceivetheremittanceisnamedthePayeeorbeneficiary,exporter.现在是7页\一共有45页\编辑于星期五83.2.3Remittingbank汇出行

Aremittingbankisthebanktransferringfundsattherequestofaremittertoitscorrespondentoritsbranchinanothercountryandinstructingthelattertopayacertainamountofmoneytoabeneficiary.Aremittingbankistheimporter’sbank.Theremittingbankmustdoasinstructedintheapplicationuntilthewholeremittanceisfinished.OutwardRemittance汇出汇款

现在是8页\一共有45页\编辑于星期五93.2.4Payingbank汇入行/解付行Apayingbankisthebankentrustedtobytheremittingbanktopayacertainamountofmoneytoabeneficiarynamedintheremittanceadvice.Thepayingbankmustdoinstrictcompliancewiththepaymentordersentbytheremittingbank.Itshouldauthenticatetherelevantsignatureortestkeytoensureitgenuineness.Usually,thepayingbankwillnoteffectpaymenttothepayeeuntilitsreceiptofthefundsfromtheremittingbank.InwardRemittance汇入汇款现在是9页\一共有45页\编辑于星期五103.3waysoftransfer

Therearethreebasicwaysforabanktotransferfundsforitsclientfromhomecountrytoabroad.Theyareremittancebyairmail(信汇),remittancebycable(电汇),andremittancebydemanddraft(票汇).现在是10页\一共有45页\编辑于星期五113.3.1Remittancebyairmail(M/T)Remittancebyairmail(mailtransferi.e.M/T).Amailtransferistotransferfundsbymeansofpaymentorder(支付委托书)oramailadvice(信汇委托书)issuedbyaremittingbank,attherequestoftheremitter.Apaymentorder,mailadviceordebitadviceisanauthenticatedorderinwritingaddressedbyonebanktoanotherinstructingthelattertopayasumcertaininmoneytoaspecifiedpersonorabeneficiarynamedthereon.信汇汇款是汇出行应汇款人申请将信汇委托书或支付委托书邮寄给汇入行，授权其解付一定金额给收款人的一种汇款方式。信汇的费用比电汇低廉，但因支付凭证邮寄时间较长而使收款较慢，故采用者较少。现在是11页\一共有45页\编辑于星期五12AsimplifiedremittancediagramRemitterPayeeRemittingbankPayingbank1.SignedWrittenApplicationOfM/T信汇申请3.Paymentorderbyairmail邮寄支付委托书5.Payment6.Debitadvice借记通知书2.Remittancereceipt信汇回执4.Receipt收款人收据现在是12页\一共有45页\编辑于星期五133.3.2Remittancebycable/telex/SWIFTTheremittingbanksendsthePaymentordertothepayingbankbycable,telex,orSWIFT,authorizingthepayingbanktomakepaymenttothepayee.电汇汇款是汇款人委托银行以电报(cable)、电传(telex)、环球同业银行金融电讯协会(SWIFT)方式，指示出口地某一银行（其分行或代理行）作为汇入行，解付一定金额给收款人的付款方式。现在是13页\一共有45页\编辑于星期五14Itisthereforefaster,butmoreexpensivethanthemailtransfer.Itisoftenusedwhentheremittanceamountislargeandthetransferoffundsissubjecttoatimelimit.Theonlymeansofauthenticatingacabletransferisthetestkey密押.However,remittancebySWIFTshouldbeauthenticatedbySWIFTauthentickey.电汇是一种最快捷最安全的付款方式。它在收取汇费时，还要加收电报费，故费用是这三种方式中最高的，通常用于紧急款项或大额款项的支付、资金调拨各种支付指示等。现在是14页\一共有45页\编辑于星期五15T/TdiagramremitterpayeeremittingbankPayingbank1.SignedWrittenApplicationOfT/T电汇申请书3.cable/telegraphic/SWIFT加押电报、电传、SWIFT6.Debitadvice5.payment2.Remittancereceipt电汇回执4.Receipt收款人收据现在是15页\一共有45页\编辑于星期五16payeeremitterPayingbankRemittingbank(1)(2)(3)(4)(5)(6)(7)(1)Remittanceapplicationwithfundsandcommission;(2)receipt(3)sendsP.O./telex/SWIFTinstructingpayingbanktomakepayment(4)afterauthenticating,notifiesthepayee(5)uponreceipt,thepayeeprovidesthepayingbankareceipt(6)thepayingbankdebitedtheremittingbank’sa/candmakepayment(7)sendsthedebitadviceandpaymentreceiptfrompayeetotheremittingbank(8)thedebtisdischarged(8)现在是16页\一共有45页\编辑于星期五17采用电报或电传的汇款方式电报或电传方式的汇款应具备下列内容：FM：(汇出行名称)TO：(汇入行名称)DATE；(发电日期)TEST(密押)OURREFNO．(银行编号)NOANYCHARGESFORUS(我行不负担费用)PAY(AMT)VALUE(DATE)TO(付款金额、起息日）BENEFICIARY(收款人)MESSAGE——(汇款附言)ORDER——(汇款人)COVER——(头寸拨付)现在是17页\一共有45页\编辑于星期五181.TO：汇入行名称可用电报挂号。如果对方单位有电报挂号,就可以把住址省去,在第一个小方格中填上电报挂号号码即可.

2．NOANYCHARGESFORUS有时可写在电文最后一句。YOURCHARGESFORBENEFICIARY3．收款人的表示。

1)PAYTO----BANK(帐户行)FORCREDITINGA／CNO．------OFMR．SMITH(ORCO．LTD．)收款人的帐户行是第三家银行或者:PAYTO----BANK(帐户行)FORACCOUNTNO．------FAVOUR

MR．SMITH(ORCO．LTD．)2)PAYTOYOURSELVES(帐户行)FORCREDITOFA／CNo．-----OFMR.SMITH(ORCO．LTD)收款人的帐户行是汇入行。4．汇款附言，有时写DETAILSOFPAYMENT。5．ORDER实际上是BY0RDEROF，有时可写为B／O。6．头寸拨付根据帐户设置情况有几种拨头寸方法，后面将予详述，常见的是汇出行在汇入行开设帐户PLEASEDEBITOURA／CWITHYOU．借记我行帐户，就可拨付头寸。现在是18页\一共有45页\编辑于星期五19exampleRemittingbank:bankofAsia,TianjinPayingbank：bankofAsia,LuxemburgDateofcable:9JuneTest:2563RefNo.208TT0219Amount:USD1,660.00Payee:MarieClaudaDumont,LuxemburgaccountNo.0-164/7295/550withBanqueInternationalduLuxemburgMessage:payrollRemitter:CrystalPalaceHotel,TianjinCover:DebitourH.O.accountFM:bankofAsia,TianjinTO:bankofAsia,LuxemburgDATE:9June

TEST2563OURREF208TT0219NOANYCHARGESFORUSPAYUSD1,660.00TOBanqueInternationalduLuxemburgFORCREDITINGA/CNO.0-164/7295/550

OFMarieClaudaDumont,LuxemburgMESSAGEpayrollORDERCrystalPalaceHotel,TianjinCOVERDebitourH.O.account现在是19页\一共有45页\编辑于星期五20举例

FM：BANKOFASIA，TIANJIN

TO；THEHONGKONGANDSHANGHAIBANKINGCORP．，HONGKONG(汇丰银行)DATE：1STMARCHTEST1253OURREF.208TT0517NOANYCHARGESFORUSPAYUSD20，000．VALUE1STMARCHTOYOURHAYWAYBILDINGBRANCH58STANLEYSTREETHONGKONGFORACCOUNTNO．004—110—106028—001FAVOURPRECISIONPHOTOEQUUMENTLTD．HONGKONGMESSAGECONTRACTNO．N0158ORDERPHOTOGRAPHCO．TIANJINCOVERDEBITOURHOACCOUNT．现在是20页\一共有45页\编辑于星期五21电汇用于资金调拨时，汇款电文成为支付指示，以电报或电传发送支付指示：Test(密押)Value(date)（付款起息日）OurRef._（付款指示编号）PleasedebitourA/Corbranches’A/CorourHOA/C（在汇入行开设的帐户）Pay_(金额)To_bank（账户行名称）Forcreditof_bank（收款行名称）Infavorof_A/CNo._（收款人名称及其账户号码，如不是代客划拨，则无此项）Remarks（付款摘要）现在是21页\一共有45页\编辑于星期五22举例FM:bankofAsia,BeijingTo:thebankofTokyoLTD.,TokyoDate:3RDOCT.Test2475value5thOct.ourref.MSG1234456pleasedebitourA/CpayJAY400000000totheFujiBankLTD.,TokyoforcreditofourA/Cwiththem现在是22页\一共有45页\编辑于星期五23采用SWIFT的电汇方式SWIFT——环球同业银行金融电讯协会(societyforWorldwideInterbankFinancialTelecommunicationS.C.)是一个国际银行同业间非盈利性的合作组织，成立于1973年5月，总部设在比利时的布鲁塞尔。目前会员银行达到2044个，其中中国境内银行有：中国银行、中国工商/建设/农业/人民银行、中国投资银行、交通银行等现在是23页\一共有45页\编辑于星期五24适用于汇款的SWIFT格式

M＝MandatoryField必选项目O＝Optionalfield可选项目现在是24页\一共有45页\编辑于星期五25

业务员拟出下述汇款内容To:THECHASEMANHATTANBANKN.A.,NEWYORKFROM:BANKOFCHINA,BEIJINGDATE:30SEP.2003TEST×××OURREFTT109900/03PAYTOUSD200000.00VALUE30SEP.TOBANQUENATIONALEDETUNISIETUNISFORCREDITOFA/CNO.Y10-0127-033254OFCORPORATIONINTERNATIONALDESEAUXETDETELECTRICITEDECHINEMESSAGEREMITFORCUSTOMSDUTYETCORDERINTERNATIONALWATERANDELECTRICCORP.BEIJINGYOURCHARGESFORBENEFICIARYCOVERDEBITUS现在是25页\一共有45页\编辑于星期五26将有关项目输入计算机成为下面SWIFTMT100电文：MT100CUSTOMERSTRANSFERDATE030930SENTTOCHASUS33REMChaseManhattann.aNewYorkN.Y:20/transactionreferencenumberTT109900/03:32A/valuedate,currencycode,amount030930,USD200000.00:50/orderingcustomerINTERNATIONALWATERANDELECTRICCORP.BEIJING:57/accountwithbankBANQUENATIONALEDETUNISIETUNIS现在是26页\一共有45页\编辑于星期五27:59/beneficiarycustomerY10-0127-033254CORPORATIONINTERNATIONALDESEAUXETDETELECTRICITEDECHINE:70/detailsofpaymentREMITFORCUSTOMSDUTYETC:71A/detailsofchargesFORBENEFICIARY:72/banktobankinformationCOVERDEBITUS现在是27页\一共有45页\编辑于星期五283.3.3RemittancebyDemandDraftRemittancebybanker’sdemanddraftisoftenreferredtoasD/D.abanker’sdraftisanegotiableinstrumentdrawnbyabankonitsoverseasbranchoritscorrespondentabroadorderingthelattertopayondemandthestatedamounttotheholderofthedraft.Itisoftenusedwhentheclientwantstotransferthefundstohisbeneficiarybyhimself.

现在是28页\一共有45页\编辑于星期五29D/DdiagramremitterpayeeRemittingbankPayingbank1.appli-cation2.D/D6.Debitadvice4.D/D5.pay-ment3、D/D现在是29页\一共有45页\编辑于星期五30remitterpayeeRemittingbankPayingbank1)D/Dapplication2)Bankdemanddraft3)bankdemanddraft4)Presenting

5)payment6)DebitadviceD/Ddiagram现在是30页\一共有45页\编辑于星期五313.4ReimbursementofRemittanceCover1.

CreditingvostroaccountofthepayingbankIfthepayingbankopensacurrentaccountwiththeremittingbank,thereimbursementinstructionshouldbewrittenas:Incover，wehavecreditedthesumtoyoura/cwithus现在是31页\一共有45页\编辑于星期五322.debitingremittingbank’snostroaccountIfthepayingbankmaintainstheremittingbank’saccount,thereimbursementmaybeinstructedas:

pleasedebitthesumtooura/cwithyou.

orYouareauthorizedtodebitthesumtooura/cwithyou.现在是32页\一共有45页\编辑于星期五333.Instructingareimbursingbanktopaythepayingbankbydebitingtheremittingbank’snostroaccountIftheremittingbankdoesnotopenanaccountwiththepayingbank,theformermayinstructitscorrespondentwithwhichitmaintainsanaccount,todebithisaccountandcreditthepayingbank’saccountifthepayingbankhasanaccountwiththatcorrespondent,too,ortopaytheamounttoanotherbankwithwhichthepayingbankmaintainsanaccount.Thereimbursementclauseisthuswritten:现在是33页\一共有45页\编辑于星期五34“Incover，wehaveauthorizedxbanktodebitoura/candcredityou’rea/cwiththem.”Or“Incover，wehaveinstructedxbanktotoremitproceedstoyou.”现在是34页\一共有45页\编辑于星期五35现在是35页\一共有45页\编辑于星期五36现在是36页\一共有45页\编辑于星期五37现在是37页\一共有45页\编辑于星期五38现在是38页\一共有45页\编辑于星期五39Exercises:pleasewrite“coverinstruction”foreachremittancebelow.ThepayingbankhasmaintainedanUSDaccountwiththeremittingbank.SupposeanoutwardremittanceinUSDismade,howdoyouwrite“coverinstruction”forthisremittance?

Incover,wehavecreditedyouraccountwithusBothremittingbankandpayingbankhavemaintainedUSDaccountwithXYZBank,NewYork.SupposeanoutwardinUSDismade,then“coverinstruction”?

Incover,wehaveauthorizedXYZBank,NewYorktodebitouraccountandcredityouraccountwiththem现在是39页\一共有45页\编辑于星期五403.5cancellationoftheremittance1.信汇和电汇的退汇（1）汇款人退汇:如果汇款人提出退汇,汇出行应通知汇入行停止解付,撤销汇款.若汇款在要求退汇前已经解付,汇款人就不得要求退汇.（2）收款人退汇:汇入行可作为收款人拒收汇款处理,并通知汇出行,由汇款人到汇出行办理退汇手续.2.票汇的退汇:汇款人在寄出汇票前,可由汇款人持原汇票到汇出行办理退汇手续.汇出行应发函通知汇入行将有关的汇票通知书(或票根)注销寄回.若汇款人已经将汇票寄出,才要求退汇,汇出行为维护银行票据的信誉,一般不予接受.现在是40页\一共有45页\编辑于星期五41Accordingtothetimeofshipmentandofpayment:预付货款(paymentinadvance):payatthetimeoforder(cashwithorder)orpriortoshipmentofthegoods,commonlyusedinspecializedandcapitalintensivegoods.货到付款（paymentafterarrivalofgoods:alsocalledopenaccount,say,cashondelivery/交货付现。

goodssold（售定）

soldonconsignment（寄售）凭单付汇(remittanceagainstdocuments)CharacteristicsofremittanceriskyUnbalancedcapitalburdenSimpleproceduresandcost-efficient

Applicationofremittance现在是41页\一共有45页\编辑于星期