商务英语写作(修订版) 第六章

1、,Review,offer counter-offer enclose L/C invoice shipment consignor consignee CIF FOB sight draft,n. 出价，报价 n. 还价 v. 随函附上 Letter of Credit n. 发票 n. 装运 n. 发货人 n. 收货人 Cost, Insurance and Freight free on board 即期汇票,3,Chapter 6,Letters of Payment and Settlement of Accounts,付款与结账函,Vocabulary,credit vt. 把.记

2、入贷方，打入.账户 collection n. 收款 expedite ekspdat vt. 加快 Open Account ：O/A ,赊销 货物输出后，出口商将货运单据（Shipping Documents）直接寄交进口商提货，等约定付款期限到期后，再向进口商收款。 该种贸易方式通常是交易双方达成协议,由Seller先行向Buyer发运货物,货款一季、半年或一年结算。以该方式结算货款时,货物价格及付款时间均是确定的。此支付方式，属于商业信用，出口方是否能够安全收到款项，完全基于进口方的信用。,Documents against Payment: D/P 付款交单 指出口方的交单是以进口方

3、的付款为条件，即进口方付款后才能向代收银行领取单据。 分为即期交单（D/P Sight）指出口方开具即期汇票，由代收行向进口方提示，进口方见票后即须付款，货款付清时，进口方取得货运单据。 远期交单（D/P after sight or after date),指出口方开具远期汇票，由代收行向进口方提示，经进口方承兑后，于汇票到期日或汇票到期日以前，进口方付款赎单。,Documents against Acceptance：D/A 承兑交单 所谓“承兑”就是汇票付款人（进口方）在代收银行提示远期汇票时，对汇票的认可行为。承兑的手续是付款人在汇票上签署，批注“承兑”字样及日期，并将汇票退交持有人。

4、不论汇票经过几度转让，付款人于汇票到期日都应凭票付款。,Documentary collection：跟单托收 指银行受出口商委托，凭汇票、发票、提单、保险单等商业单据向进口商收取货款的结算方式，卖方以买方为付款人开立汇票，委托银行代其向买方收取货款。 跟单托收根据交单条件的不同可分为： Documents against payment：付款交单（即期、远期） Documents against acceptance:承兑交单,discount vt. 把（票据）贴现 贴现：指银行承兑汇票的持票人在汇票到期日前，为了取得资金，贴付一定利息将票据权利转让给银行的票据行为，是持票人向银行融通资金

5、的一种方式。 贴现的性质：贴现是银行的一项资产业务，汇票的支付人对银行负债，银行实际上是与付款人有一种间接贷款关系。 贴现利息的计算：贴现利息是汇票的收款人在票据到期前为获取票款向贴现银行支付的利息，计算方式是：贴现利息=贴现金额x贴现率x贴现期限,Chapter,6,Contents of this chapter,I. Introduction,II. Sample Analysis,III. Sample Contrast,IV. Useful Patterns and Sentences,Letters of Payment and Settlement of Accounts,Cha

6、pter,1. Letters of Payment,6,Letters of Payment and Settlement of Accounts,2. Settlements of Accounts,3. Writing pattern,I. Introduction,11,Chapter,6,1. Letters of Payment,Payment is an important issue in business. Four main payment methods: Open account Prepaid Documentary collection: D/P, D/A Lett

7、er of Credit (L/C) Letters of payment usually discuss the method of payment or talk about getting the payment documents prepared, expedited加快 or changed.,Letters of Payment and Settlement of Accounts,Chapter,6,2. Settlement of Accounts,Today credit is widely used in business, especially in B2B busin

8、ess. Letters of settlement of accounts usually take direct writing style, but sometimes you have to use indirect way of writing, appealing to sympathy, fairness and self-interest.,Letters of Payment and Settlement of Accounts,Chapter,6,3. Writing pattern of letters of payment and settlement of accou

9、nts.,In the opening paragraph, state directly and clearly which letter you are referring to. In the middle part, mention the method of payment your company usually adopts, things about payment documents or accounts due, mistakes or misunderstanding in the accounts, and suggestions to solve the probl

10、em, etc. In the closing part, express your hope that the method of payment will be acceptable to your business partner.,Letters of Payment and Settlement of Accounts,Chapter,6,II. Sample Analysis,A payment for a consignment Dear Sirs: Referring to your advice of October 5th, we enclose shipping docu

11、ments for the consignment of 20 bales包 of cotton to Brooklyn Company. As required by them we have included all charges in our invoice, which amounts to $ 14,580 and enclosed our draft at 60 days for this sum. We shall be glad if, after acceptance you will discount贴现 it at the current rate and remit

12、汇款the net amount 净额 to our account with National Bank of New York. Thank you for your help in this matter. Yours faithfully, Alan,Letters of Payment and Settlement of Accounts,Chapter,6,II. Sample Analysis,A settlement of accounts Dear Mr. Browning: Your check for us of $ 2500 in settlement of your

13、account has reached us, but we find that you have deducted 5% as a discount. We regret that we cannot allow this. Our terms are 2.5% for prompt cash and 2% on monthly accounts, and these terms were stated when acknowledging your order, and are printed on our invoices. The account is ten weeks old, a

14、nd therefore not subject to 得到，有 any discount. We shall be obliged if you will let us have a check for the balance余额 , viz.即, $ 131, then we will send you the receipt for the full amount. Faithfully, Allis,Letters of Payment and Settlement of Accounts,Chapter,6,II. Sample Analysis,Accepting D/P paym

15、ent for a trial order Dear Sirs: Thank you for your letter of February 20 and appreciate your intention of pushing the sale of Haier Washing Machines in Jakarta雅加达, Indonesia. Although your trial order for 1000 sets of Haier Washing Machine is appealing, your request for payment under D/A terms is b

16、eyond what we can do, the reason being that we generally ask for payment by Letter of Credit. In consideration of your case, we are prepared to accept payment for your trial order on a D/P basis, which is much more favorable to you than on L/C basis. (To be continued),Letters of Payment and Settleme

17、nt of Accounts,Chapter,6,II. Sample Analysis,Accepting D/P payment for a trial order (Continued) We hope that you will accept the above payment terms and look forward to close cooperation between us. Yours truly , May Dong,Letters of Payment and Settlement of Accounts,Chapter,6,II. Sample Analysis,这

18、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，读者可能心生不快而不再往下阅读，从而失去了潜在的贸易机会。因此，该信函开头没有直接拒绝，只是提及回复的是哪封信，并用赞扬的口吻提及对方要购买该产品的意向。 接下来，婉转提及对方的D/A付款要求超出自己可接受的能力范围，暗示不接受D/A，同时表明己方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。该信件逻辑严密、有理有据。,Letters of Payment and Settlement of Accounts,Chapter,6,III.

19、Sample Contrast,An amendment of L/C Poor Dear Sirs: We have got your L/C issued by the National Bank, Greensboro, covering 1,000 dozen children toy cars. On perusal仔细审查, we find that transshipment 转运and partial shipment 分批装运are not allowed. As there are few direct steamers to your port, we have to s

20、hip via Hong Kong. Therefore we ask you to amend the L/C to read 显示 TRASNSHIMENT ALLOWED . We hope you can amend it immediately so that we can effect the shipment as the goods are ready. Yours faithfully, James Zhao,Letters of Payment and Settlement of Accounts,20,Chapter,6,III. Sample Contrast,An a

21、mendment of L/C Improved Dear Sirs: Would you amend the L/C No. 124/12 to allow transshipment for our mutual benefit? Thank you for your L/C No. 124/12 issued by the National Bank, Greensboro, for the amount of $ 13,567 covering 1,000 dozen children toy cars. The said L/C reached us yesterday. On pe

22、rusal, 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 circumstances. (To be continued),Letters of Payment and Settlement of Accounts,circumstances. Our usual practice is

23、to ship via Hong Kong. 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， James Zhao,Ch

24、apter,6,III. Sample Contrast,An amendment of L/C (Continued) Our usual practice is to ship via Hong Kong. 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 unde

25、rstanding and cooperation are highly appreciated. Yours faithfully， James Zhao,Letters of Payment and Settlement of Accounts,Chapter,6,这是两封关于修改信用证装运条款的信函。 第一封信采用的是间接法，先说明原因，然后提出要求。第二封信采用的是直接法，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，甚至可以不往下看就知道要做什么，从而节省了对方时间。 此外，第一封信中的信息不全，信用证号、金额等重要信息缺失，且用词生硬，读上去令人感到不亲切。第二封

26、信则大不相同，在给对方提出要求的同时，考虑对方的感受，这样能给对方留下好的印象，有利于未来的合作。,III. Sample Contrast,Letters of Payment and Settlement of Accounts,Chapter,6,The buyers shall open 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 negoti

27、ation 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。,IV. Useful Patterns and Sentences,Opening an L/C by the buyers,Letters of Payment and Settlement of Accounts,Chapter,6,The buyers shall arrange with bank for opening an irrevocabl

28、e (transferable ) Letter of Credit in favor of the sellers (confirmed by bank) 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 invoice and remain valid for negotiation in C

29、hina until the 15th day after date of shipment.,IV. Useful Patterns and Sentences,Opening an L/C by the buyers,Letters of Payment and Settlement of Accounts,Chapter,6,买方应于日前（或接到卖方通知后天内或签约后天内）通过银行开具以卖方为受益人的（由银行保兑的）不可撤销的（可转让的）全部发票金额的即期信用证，信用证在中国议付，有效期至装运期后第15天。,IV. Useful Patterns and Sentences,Openin

30、g an L/C by the buyers,Letters of Payment and Settlement of Accounts,Chapter,6,This is to inform you that today we have opened an irrevocable Letter of Credit in your favor for $ 10,000 with Bank of China, Dalian. Please take special note that the goods supplied must be exactly the same as your samp

31、les. We will expect your consignment before the end of October. 谨通知贵方我方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销信用证，金额为10,000美元。请贵方务必特别注意所供货物必须与货样完全相符。我方希望贵方能于10月底前交货。,IV. Useful Patterns and Sentences,Providing information of opening an L/C,Letters of Payment and Settlement of Accounts,Chapter,6,We have been req

32、uested by Bank of America, Seattle, Washington, U.S.A. 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, U.S.A. 我方应美国华盛顿州西雅图市美国银行之请求，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

33、不可撤销信用证。,IV. Useful Patterns and Sentences,Providing information of opening an L/C,Letters of Payment and Settlement of Accounts,Chapter,6,We regret to inform you that our supplier cannot get the shipment out here before the expiration of the shipping time, June 30, 2013. We shall appreciate it, the

34、refore, if you will kindly extend the shipment date to July 20, 2013 and the expiration date of L/C to August 5, 2013 respectively. 我方遗憾地通知贵方，我方供应商不能在2013年6月30日止的装船期内装运，因此贵方如能把装船期延长到2013年7月20日，信用证有效期延长到2013年8月5日，我方将不胜感激。,IV. Useful Patterns and Sentences,Requesting for extension of an L/C,Letters of

35、 Payment and Settlement of Accounts,Chapter,6,IV. Useful Patterns and Sentences,Letters of Payment and Settlement of Accounts,Requesting for extension of an L/C,It would be very much appreciated if you could extend the shipment date of your L/C to May 10 and validity to May 25. 如贵方能将信用证装船期延长到5月10日，将

36、有效期延长5月25日，我们将不胜感激。,Chapter,6,On examination, we find that transshipment and partial shipment are not allowed in the L/C. As direct sailings to Melbourne are infrequent, we have to ship via Singapore more often than not. With regard to partial shipment, it would speed matters up if we could ship imm

37、ediately the goods we have in stock instead of waiting for the whole shipment to be completed.,IV. Useful Patterns and Sentences,Asking for transshipment and partial shipment,Letters of Payment and Settlement of Accounts,Chapter,6,本公司核查后发现该信用证明不容许转运或分批装运有 关商品。直航墨尔本的班次甚少，往往需经新加坡转 运。关于分批转运，如能先行装运我公司库存

38、货品，将 比等候全部货品一次装运更为快捷。,IV. Useful Patterns and Sentences,Asking for transshipment and partial shipment,Letters of Payment and Settlement of Accounts,Chapter,6,Our terms 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 som

39、e time. Please have the Letter of Credit opened as soon as possible. 我们的支付方式为保兑的、不可撤消的、凭即期汇票支付的信用证。第369号售货确认书下货物早已备妥，请尽快开立信用证。,IV. Useful Patterns and Sentences,Information about terms of payment,Letters of Payment and Settlement of Accounts,Chapter,6,IV. Useful Patterns and Sentences,Information about terms of payment,Letters of Payment and Settlement of Accounts,The buyers shall duly accept the documentary draft drawn by the sellers at days sight upon first presentation and make paymen