国际贸易第10章 payment

Chapter10.InternationalPaymentandSettlementAmountofPayment支付金额PaymentCurrency支付货币InstrumentofPayment支付工具Payment

Methods支付方式LearningContentsKeyanddifficultPointsInstrumentofPayment支付工具

Billofexchange汇票(draft)Payment

Methods支付方式

Remittance汇付

Collection托收

Letterofcredit信用证10.2CurrencyUseofCurrencyAppreciatingcurrencyhardCurrency

Depreciatingcurrency-SoftCurrency10.2CurrencyConvertibleCurrency可自由兑换货币目前，世界上有67个国家接受了〈国际货币基金协定〉中关于货币自由兑换的规定，也就是说，这些国家的货币被认为是自由兑换的货币，其中主要主要的十九种国际结算货币（keycurrenciesforinternationalsettlements）是----美元（USD）、欧元（EUR）、日元（JPY）、德国马克（DEM）、瑞士法郎（SWF）、法国法郎（FRF）、意大利里拉（ITL）、荷兰盾（NLG）、比利时法郎（BEU）、丹麦克朗（DKR）、瑞典克朗（SKR）、挪威克朗（NKR）、奥地利先令（ATS）、港币（HKD）、加拿大元（CAD）、澳大利亚元（AUD）、新西兰元（NZD）、新加坡元（SGD）、英镑（GBP）。10.3

InstrumentofPayment

BillofExchange(draft/bill)（汇票）PromissoryNote（本票）Cheque

(Check)（支票）BillofExchangePartiesconcernedDefinitionandcontentofBillofExchangeTypesofBillofExchangeProcedureinhandlingBillofExchangeBillofExchange

PartiesConcernedDrawer（出票人）

------thepartywhodrawstheBillDrawee（受票人）=Payer（付款人)

------theparty

to/on

whomtheBillisdrawn=theparty

whopaysthemoneyPayee（收款人）------thepartytowhommoneyispaid

收款人（Payee）又称抬头人（1）toRestrictivePayee限制性抬头“仅付B公司（PaytoBCo.only）（2）

toorder指示性抬头可背书转让（3）tobearer持票来人抬头“来人（PaytoBearer）”可直接转让“付XX公司的指定人（PaytotheorderofBCo.）”

（1）即期汇票（sightbill）Tenor付款期限见票后若干天付款（At××dayssight）

XXdaysaftersightXXdaysafterthedateofthisdraft（2）远期汇票（timebill/usancebill）DefinitionofBillofExchangeABillofExchangeorDraftisanunconditionalorderinwriting（书面的）,addressedbyonepersontoanother,signedbythepersongivingit（=drawer),requiringthepersontowhomitisaddressed(=drawee)topayondemand(立即）,oratafixedordeterminablefuturetimeasumcertaininmoneytoortotheorderofaspecifiedperson，ortobearer(=payee)汇票是由出票人签发的无条件的书面指令，要求受票人（付款人）在见票时立即或在一定期限内，向特定收款人、指定来人、或持票人支付一定款项。

BILLOFEXCHANGENo.__________________For

__________________(Amountinfigure)

At____________________sightofTHISFIRSTBILLofEXCHANGE(Secondofthesametenoranddateunpaid)payto___________________thesumofValuereceivedandchargethesametoaccountof___________________________________________________________________(Amountinword)

To:_________________________________________________________

汇票

BILLOFEXCHANGENo.

汇票编号

Date:

出票日期For:汇票金额

At

付款期限sightofthissecondofexchange(firstofthesametenoranddateunpaid)paytotheorderof

受款人

thesumof金额大写Drawnunder

出票依据L/CNo.

Dated

To.

付款人

出票人签章

中国建设银行汇票样本ActsinHandlingBillofExchangeDrawing/Toissue

（出票）出票人签发汇票并交付给收款人的行为。出票后，出票人即承担保证汇票得到付款和承兑的责任。如汇票遭到拒付，出票人应接受持票人的追索。Presentation/Presentment（提示）提示是持票人将汇票提交付款人要求付款或承兑的行为。

Dishonor（拒付）

Recourse(追索）持票人向付款人提示，付款人拒绝付款或拒绝承兑，均称拒付。出现拒付，持票人有追索权。即有权向其前手（priorparty）要求偿付的权利。

Protest拒绝证书：由拒付地点的法定公证人或法院、银行作出的有关拒付事实的文件。Acceptance（承兑）指付款人在持票人向其提示远期汇票时，在汇票上签名，承诺于汇票到期时付款的行为。

Types

WhethershippingdocumentsareattachedTenorofpaymentDrawerCleandraft光票汇票

Documentarydraft跟单汇票

Sightdraft即期汇票Time/Usancedraft远期汇票Commercialdraft商业汇票

Banker’sdraft银行汇票银行汇票的出票银行就是付款人

CLEANBILL（光票汇票）是不附带商业单据的汇票。银行汇票多是光票

DOCUMENTARYBILL（跟单汇票）是附有商业单据的汇票。商业汇票多是跟单汇票。PromissoryNoteDefinitionanunconditionalpromiseinwritingmadebyonepersontoanothersignedbythemakerengagingtopay,ondemandoratafixedordeterminablefuturetimeasumcertaininmoneyto,ortoanorderof,aspecifiedpersonortoabearer.是一个人向另一个人签发的，保证本人即期或定期或在可以确定的将来的时间，对指定来人、特定的人或持票人支付一定金额的无条件书面承诺。PartiesConcernedMakerPayee

本票TypesofPromissoryNoteCommercial

&Banker’sPromissoryNote商业本票(国贸中少用）和银行本票P149Sight&TimePromissoryNote即期本票和远期本票中国只有银行本票银行本票都是即期的本票无需承兑Checque/CheckDefinitionanunconditionalorderinwritingaddressedbythecustomertoabankersignedbythatcustomerauthorizingthebankertopayondemandasumcertaininmoneytoortotheorderofspecifiedpersonortoabearer.支票支票（Checque，Check）是出票人签发，委托银行(办理支票存款业务的银行）在见票时立即无条件支付确定的金额给特定的人、指定的人或持票人的票据。TypesofCheckCashCheck(现金支票)TransferCheck(转账支票)CrossedCheck(划线支票)CashCheck

Transfer

Check转账支票

CrossedCheck划线支票

划线后只可转账

我国《票据法》规定，支票持有人应自出票日起的10日内提示付款，超过提示付款期限的，付款人(即银行）不予付款的，出票人仍应当对持票人承担票据责任。

支票都是即期的

SWIFT（SocietyforWorldwideInterbankFinancialTelecommunications---环球同业银行金融电讯协会），是一个国际银行间非盈利性的国际合作组织，总部设在比利时的布鲁塞尔，同时在荷兰阿姆斯特丹和美国纽约分别设立交换中心(SwiftingCenter），并为各参加国开设集线中心(NationalConcentration），为国际金融业务提供快捷、准确、优良的服务。SWIFT运营着世界级的金融电文网络，银行和其他金融机构通过它与同业交换电文（Message）来完成金融交易。保密性极佳。

SWIFTCode的查询方法要查询某家银行的SWIFTCode，推荐的方式是：（1）直接去银行询问工作人员（2）可以打电话咨询（3）通过SWIFT的官方网站查询：10.5PaymentMethodsRemittance（汇付）Collection（托收）LetterofCredit(信用证)

RemittanceDefinitionofRemittanceTypesofRemittanceCharacteristicsofRemittanceItsApplicationinInt’lTrade汇付DefinitionofRemittanceDef:transferoffundsfromonepartytoanotheramongdifferentcountries,thatis,abank(theremittingbank汇出行),attherequestofitscustomer(theremitter汇款人),transfersacertainsumofmoneytoitsoverseasbranchorcorrespondentbank(thepayingbank汇入行)instructingthemtopaytoanamedpersonorcorporation(beneficiary受益人orthepayee收款人)inthatcountry.ThreetypesMailTransfer信汇TelegraphicTransfer电汇DemandDraft票汇WorkflowofRemittance

P153RemitterBeneficiaryRemittingBankPaying

Bank①②③T/TTelegraphicTransfer

电汇Step1.TheRemitter(buyer)handsoverthepaymentofthegoodstotheremittingbankStep2.TheRemittingbankauthorizesthepayingbankbytelegraphicmeanstomakethepaymenttotheBeneficiary(seller).Step3.ThepayingbankadvisestheBeneficiary(seller)togetthepayment.DemandDraft票汇RemitterBeneficiaryRemittingBankPayingBank(3)(4)(1)4.Thepayingbankpaysoracceptsthedraft(2)Theremitterbuysabank’sdraftTheremitterdeliversthedrafttothebeneficiary3.ThebeneficiarypresentsthedraftCharacteristicsofRemittanceCommercialcredit(商业信用）largerisks--UnbalancedresponsibilityofpaymentandshipmentSimpleprocedurewithlessbankingfeesItsApplicationinInt’lTradeP1531.PaymentinAdvance（预付货款）买方先汇款，卖方收款后交货。2.CashwithOrder，CWD（随单付款）

买方随订单汇寄货款，定制提出特殊加工要求的商品。3.Deliveryfirstandpaymentafterwards（先出货后结算）

卖方先交单（货），买方收到货物后主动付款。4.OpenAccount，O/A（赊销）卖方先交单（货），到约定期限，再结算货款。CollectionDefinitionPartiesConcernedTypesofCollectionCollectionProcedureParticularsofCollection托收DefinitionofCollectionP154Definition…….theexporterdrawsabillofexchangeontheimporterforthesumdue,withorwithoutrelevantshippingdocumentsattachedand….drawsabillofexchangeonsb

开立以某人为付款人的汇票withrelevantshippingdocumentsattached---documentarycollection跟单托收Withoutrelevantshippingdocumentsattached---cleancollection光票托收PartiesConcernedPrincipal（委托人）Drawee/Payer（受票人/付款人）Remittingbank（托收行）Collectingbank（代收行）Presentingbank（提示行）Customer’srepresentativeincaseofneed（必要时的代理)WorkflowPrincipal(Exporter)Drawee=Payer(Importer)Remittingbank

(BankinExportCountry)CollectingBank(BankinImportCountry)（1）（2）（3）（4）（5）D/PAtsight?D/Paftersight?D/A?托收委托人托收行代收行付款人CollectionDefinitionKindsCleancollectionDocumentarycollectionD/P

D/AD/PsightD/Paftersight

1.付款交单

（简称D/P）即期付款交单（D/Patsight）远期付款交单（D/Paftersight）2.承兑交单

（DocumentsagainstAcceptance,简称D/A）在远期付款交单下，买方可凭信托收据(T/R)借单。

如托收委托人（卖方）同意“远期付款交单，信托收据借单（D/P.T/R）”，则托收委托人（卖方）风险。D/A下，托收委托人（卖方）承担更大风险Particulars

of

CollectionP1571.Collectionusescommercialcredit，andthebanksinvolveddonotbearanyrisksifthepaymentofthegoodsisnotmadebythebuyer.托收使用商业信用，买方如不支付货款,银行不承担任何风险2.UnderD/P,thebuyercan’tgettheshippingdocumentsifhedoesnotmakepayment.付款交单项下，买方不付款则不能获得装运单据3.D/Ameansmorerisksfortheseller,forthebuyermightrefusetopayafterhehasacceptedthedraftandtakendeliveryofthegoods.承兑交单对卖方风险更大，因为买方在承兑汇票，提取货物后可能拒绝付款。LetterofCreditDefinitionCharacteristicsofL/CAdvantagesofL/CPartiesofL/CWorkflowofL/CContentsofL/CTypesofL/CDefinition

Aletterofcreditisawrittenundertakingissuedbyabank(theissuingbank开证行)totheseller(thebeneficiary受益人)attherequestandinaccordancewiththeinstructionsofthebuyer(theapplicant开证申请人)toeffectpaymentuptoastatedsumofmoney,withinaprescribedtimelimitandagainststipulateddocuments.Aletterofcreditisadocumentissuedbyabankstatingitscommitment（承诺）topayastatedamountofmoneyonbehalfofanimportersolongasthesellermeetsveryspecifictermsandconditions.CharacteristicsofL/CTheissuingbankundertakestoeffectpayment.Thebankassumesaprimaryratherthanasecondaryliability（银行信用）.Aletterofcreditstandsindependentofthesalescontract（独立于合同的自足文件）.Thebanksdealwithdocumentsandnotwiththegoods（单据业务）.ForpaymentbyL/C,theissuingbanktakesthesameresponsibilityasthebuyerinpayment.

《跟单信用证统一惯例》（国际商会第600号出版物）(UniformCustomsandPracticeforDocumentaryCredits,2007revision,I.C.C.PublicationNo.600)

简称："UCP600"IRREVOCABLEDOCUMENTARYCREDIT

Applicant(Fullnameandaddress)Date:

CreditNo.Beneficiary(Fullnameandaddress)Dateandplaceofexpiry

AdvisingBankAmountPartialshipmentsTranshipment

allowed

notallowedallowed

notallowedByLoadingonboard/dispatch/takinginchargeat/fromsightpayment

acceptance

negotiationnotlaterthan

againstthedocumentsdetailedhereinFortransportationto:

andbeneficiary'sdraft(s)for

%ofinvoicevalueFOB

CFR

CIFat

sightorothertermsdrawnonDocumentsrequired:(markedwithX)1.()Signedcommercialinvoicein

copiesindicatingL/CNo.andContractNo.2.()FullsetofcleanonboardBillsofLadingmadeouttoorderandblankendorsed,marked"freight[]tocollect/[

]prepaid[

]showingfreightamount"notifying

.(

)Airwaybills/cargoreceipt/copyofrailwaybillsissuedby

showing“freight[

]tocollect/[

]prepaid[

]indicatingfreightamount"andconsignedto____________________________.3.(

)InsurancePolicy/Certificatein

copiesfor

%oftheinvoicevalueshowingclaimspayableincurrencyofthedraft,blankendorsed,coveringAllRisks,WarRisksand.4.()PackingList/WeightMemoin

copiesindicatingquantity,grossandweightsofeachpackage.5.(

)CertificateofQuantity/Weightin

copiesissuedby__________________.6.(

)CertificateofQualityin

copiesissuedby[

]manufacturer/[

]publicrecognizedsurveyor_________________.7.()CertificateofOriginin

copies.8.()Beneficiary'scertifiedcopyoffax/telexdispatchedtotheapplicantwithin

daysaftershipmentadvisingL/CNo.,nameofvessel,dateofshipment,name,quantity,weightandvalueofgoods.Otherdocuments,ifanyDescriptionofgoods:Additionalinstructions:1.()Allbankingchargesoutsidetheopeningbankareforbeneficiary'saccount.2.()Documentsmustbepresentedwithin

daysafterdateofissuanceofthetransportdocumentsbutwithinthevalidityofthiscredit.3.(

)Thirdpartyasshipperisnotacceptable,ShortForm/BlankbackB/Lisnotacceptable.4.(

)Bothquantityandcreditamount______%moreorlessareallowed.5.()Alldocumentsmustbesenttoissuingbankbycourier/speedpostinonelot.(

)Otherterms,ifanyTypesofL/CAccordingtotherevocabilityofcreditRevocableL/C可撤销信用证IrrevocableL/C不可撤销信用证AccordingtotheaddingofconfirmationconfirmedL/C保兑信用证UnconfirmedL/C不保兑信用证AccordingtothetenorSightL/C即期信用证TimeL/C远期信用证期末考试题型I.MultipleChoice(20%)II.TrueorFalse（20%)III.TermsTranslation(20%)IV.BriefAnswers(10%)Int