国际贸易第10章 payment

1、Chapter10.InternationalPaymentandSettlement,AmountofPayment支付金额PaymentCurrency支付货币InstrumentofPayment支付工具PaymentMethods支付方式,LearningContents,KeyanddifficultPoints,InstrumentofPayment支付工具Billofexchange汇票(draft)PaymentMethods支付方式Remittance汇付Collection托收Letterofcredit信用证,10.2Currency,UseofCurrencyAppre

2、ciatingcurrencyhardCurrencyDepreciatingcurrency-SoftCurrency,10.2Currency,ConvertibleCurrency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

3、（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）。,10.3InstrumentofPayment,BillofExchange(draft/bill)（汇票）PromissoryNote（本票）Cheque(Check)（支票）,BillofExchange,PartiesconcernedDefinitionandcontentofBillofExchangeTypesofBillofExchangeProcedureinhandli

4、ngBillofExchange,BillofExchangePartiesConcerned,Drawer（出票人）-thepartywhodrawstheBillDrawee（受票人）=Payer（付款人)-thepartyto/onwhomtheBillisdrawn=thepartywhopaysthemoneyPayee（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

5、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（Atdayssight）XXdaysaftersightXXdaysafterthedateofthisdraft,（2）远期汇票（timebill/usancebill）,DefinitionofBillofExchange,ABillofExchangeorDraftisanunconditionalorderinwriting（书面的）,addressedbyonepersontoanother,si

6、gnedbythepersongivingit（=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_(Amountinfi

7、gure)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/

8、CNo.DatedTo.付款人出票人签章,中国建设银行汇票样本,ActsinHandlingBillofExchange,Drawing/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

9、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,Whethershippingdocumentsareattached,Tenorofpayment,Drawer,Cleandraft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,Bankersdraft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

10、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。,PromissoryNote,Definitionanunconditionalpromiseinwritingmadebyonepersontoanothersignedbythemakerengagingtopay,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

11、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&BankersPromissoryNote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/Check,Definitionanunconditionalorderinwritingaddressedbythecustomertoabankersignedbythatcustom

12、erauthorizingthebankertopayondemandasumcertaininmoneytoortotheorderofspecifiedpersonortoabearer.,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,TransferCheck转账支票,CrossedCheck划线支票划线后只可转账,我国票据法规定

13、，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

14、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：,10.5PaymentMethods,Remittance（汇付）Collection（托收）LetterofCredit(信用证),Remittance,DefinitionofRemittanceTypesofRemittanceCharacteristicsofRemittanceItsApplicationinIntlTrade,汇付,Defini

15、tionofRemittance,Def:transferoffundsfromonepartytoanotheramongdifferentcountries,thatis,abank(theremittingbank汇出行),attherequestofitscustomer(theremitter汇款人),transfersacertainsumofmoneytoitsoverseasbranchorcorrespondentbank(thepayingbank汇入行)instructingthemtopaytoanamedpersonorcorporation(beneficiary受

16、益人orthepayee收款人)inthatcountry.,Threetypes,MailTransfer信汇TelegraphicTransfer电汇DemandDraft票汇,WorkflowofRemittanceP153,T/TTelegraphicTransfer电汇,Step1.TheRemitter(buyer)handsoverthepaymentofthegoodstotheremittingbank,Step2.TheRemittingbankauthorizesthepayingbankbytelegraphicmeanstomakethepaymenttotheBen

17、eficiary(seller).,Step3.ThepayingbankadvisestheBeneficiary(seller)togetthepayment.,DemandDraft票汇,Remitter,Beneficiary,RemittingBank,PayingBank,(3),(4),(1),4.Thepayingbankpaysoracceptsthedraft,(2),Theremitterbuysabanksdraft,Theremitterdeliversthedrafttothebeneficiary,3.Thebeneficiarypresentsthedraft,

18、CharacteristicsofRemittance,Commercialcredit(商业信用）largerisks-UnbalancedresponsibilityofpaymentandshipmentSimpleprocedurewithlessbankingfees,ItsApplicationinIntlTradeP153,1.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）

19、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。,Collection,DefinitionPartiesConcernedTypesofCollectionCollectionProcedureParticularsofCollection,托收,DefinitionofCollectionP154,Definition.theexporterdrawsabillofexchangeontheimporterforthesumdue,withorwithoutrelevantshippingdocumentsatt

20、achedand.,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,PartiesConcerned,Principal（委托人）Drawee/Payer（受票人/付款人）Remittingbank（托收行）Collectingbank（代收行）Presentingbank（提示行）Customersrepresentati

21、veincaseofneed（必要时的代理),Workflow,Principal(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,Collection,Definition,Kinds,Cleancollection,Documentarycollection,D/P,D/A,D/Psight,D/P

22、aftersight,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,ParticularsofCollectionP157,1.Collectionusescommercialcredit，andthebanksinvolveddonotbearanyrisk

23、sifthepaymentofthegoodsisnotmadebythebuyer.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,thebuyercantgettheshippingdocumentsifhedoesnotmakepayment.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

24、后可能拒绝付款。,LetterofCredit,DefinitionCharacteristicsofL/CAdvantagesofL/CPartiesofL/CWorkflowofL/CContentsofL/CTypesofL/C,Definition,Aletterofcreditisawrittenundertakingissuedbyabank(theissuingbank开证行)totheseller(thebeneficiary受益人)attherequestandinaccordancewiththeinstructionsofthebuyer(theapplicant开证申请

25、人)toeffectpaymentuptoastatedsumofmoney,withinaprescribedtimelimitandagainststipulateddocuments.Aletterofcreditisadocumentissuedbyabankstatingitscommitment（承诺）topayastatedamountofmoneyonbehalfofanimportersolongasthesellermeetsveryspecifictermsandconditions.,CharacteristicsofL/C,Theissuingbankundertak

26、estoeffectpayment.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）(UniformCus

27、tomsandPracticeforDocumentaryCredits,2007revision,I.C.C.PublicationNo.600)简称：UCP600,TypesofL/C,AccordingtotherevocabilityofcreditRevocableL/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%)Inthispart,youarerequiredtoanswer2ofthe3questionsbrieflyinEnglish.如果多做，则按前2题给分V.MethodofPayment（10%）Inthispart,youarerequiredtodrawtheworkflowofXXXandbrieflyexplainitsprocedureinE