国际贸易实务课件chapter 4 international payment and settlement

1、chapter 5 payment in international trade,international payment and settlement is financial activities conduced among different countries in which payments are effected or funs are transferred from one country to another in order to settle accounts, debts, claims, and so on.,要求与目的： 使学生了解国际贸易结算中使用广泛的支

2、付工具、支付方式以及应用。 本章重点： 票据的分类及内容 汇付、托收的种类 信用证的含义、程序、特点、种类 本章难点： 汇付与托收的种类及程序 信用证的含义、程序、特点、种类,the parties of bill of exchange,1. means of payment in international trade,drawer,drawee/payer,payee,受款人,出票人,受票人/付款人,汇票：,exchange for,at 30 days,sight of this first of exchange,pay to the order of bank of china,t

3、he sum of,to:,shanghai,china, may 25, 2007,us$ 234,000.00,u.s. dollars two hundred and thirty-six thousand only,bill of exchange,j & h company 85 malya road new york, usa,china machiney & equipmen import & export corp., (signed),for:,classification of bill of exchange,content of bill of exchange,exc

4、hange-表明“汇票”字样,unconditional order in writing -无条件支付命令,no -汇票编号 - 商业发票的号码,tenor -付款期限,amount in figure, amount in words,drawee,to,payee,place and date of issue -交单地点和日期,signature of the drawer-出票人签字,stage in handling a draft, 票据的诈骗及预防,a promissory note is an unconditional promise in writing made by

5、one person(the maker) to another(the payee) signed by the maker engaging to pay on demand or at a fixed or determinable future time a sum certain in money to or to the order of a specified person or bearer.,promissory note for u.s. $60,000 london, july 12,2002,at one month after date i promise to pa

6、y to the order of john brown the sum of six thousand u.s. dollars only.,domingo scott signature,本票样本,a checque is defined as “an unconditional order in writing addressed by the customer to a bank signed by that customer authorizing the bank to pay on demand a sum certain in money to or to the order

7、of a specified person or bearer.,checque for u.s.$5,000 london,august 25,2002,pay to the order of united trading co. the sum of five thousand u.s. dollars.,for samuel and john company, london signature,支票样本,2.modes of international payment,remittance,draft by remittance -顺汇,parties to remittance, re

8、mitter-汇款人, remitting bank-汇出行, paying/receiving bank-汇入行, payee-收款人,classifications of remittance, telegraphic transfer (t/t),swift-society for world-wide interbank financial telecommunication, mail transfer (m/t), remittance by bankers demand draft (d/d),银行即期汇票, 电汇和信汇的业务程序如下, 票汇的业务程序如下,reverse rem

9、ittance -逆汇,parties involved in collection, the principal-委托人, the remitting bank-托收行, the collecting bank-代收行, the payer -付款人,collection,presenting bank-提示行,customers representative in case-of-need 需要时的代理, clean collection-光票托收,-多是即期汇票, documentary collection-跟单托收, documentary against payment - (d/

10、p)付款交单,kinds of collection,documentary against acceptance - (d/a)承兑交单,documentary collection procedure,习题,the nature of collection-commercial credit, risks for the exporter, advantages for the importer,facilitate to get financing under documentary collection, negotiation under documentary collection

11、 -托收出口押汇,托收行有风险,collection clause in sales contract, d/p at sight, d/p after sight, d/a, trust receipt-凭信托收据借单,代收行有风险,d/pt/r,the relative parties to l/c,circulation of l/c (即期、不可撤为例),nature of l/c,letter of credit,illustration of l/c,types of l/c,advantage and disadvantage of l/c,examination of l/c,

12、l/c本身的审核,专项审核,l/c clause in sales contract,characteristic of l/c,factoring-国际保理,forfaiting-福费廷业务,如到期遭拒付， 不能行使对出 口商或背书人 的追索权,bankers letter of guarantee-l/g,settlement in cash,settlement with bill,90%,draft,promissory note,check,means,返回,definition,a bill of exchange is defined as “an unconditional o

13、rder in writing, addressed by one person(drawer) to another(drawee), signed by the person giving it, requiring the person to whom it is addressed to pay on demand, or at a fixed or determinable future time, a sum certain in money, to or to the order of, a specified person(payee), or to bearer.,返回,ba

14、nkers draft and commercial draft,出票人和付款人都是银行，光票且多为即期,跟单汇票,bankers acceptance draft and commercial acceptance draft,银行承兑的远期商业汇票,documentary draft and clean draft,押汇汇票,较少用到,sight/demand draft and time/usance draft,返回,pay to abc co. providing the goods they supply are complied with contract the sum of

15、ten thousand us dollars.,-invalid draft,返回,pay to / pay to the order of,at sight,即期,at *sight / at sight,远期,见票后定期付款,at 30 days after sight,出票后定期付款,at 60 days after date 1/5/2002，sight,定日付款,at 15 days after b/l date，sight,返回,exchange for ,the sum of ,n当实际装运数量少于规定数量，且l/c允许 分批时，汇票金额=发票金额,n当发票金额含佣时，l/c也

16、表明发票含佣时，汇票金额为净价， 汇票金额发票金额。,返回,pay to the order of ,by negotiation against the documents detailed herein a beneficiarys draft at 90 days after sight with bbk banking group ltd. 120 wall street, new york u.s.a.,draft for negotiation with any bank in beneficiarys country.,返回,to draw,endorsement,prior p

17、arty、 subsequent party,presentation,presentation for acceptance-远期汇票,presentation for payment,acceptance,付一不付二 、付二不付一,order of liability,payment,dishonour and right of recourse,dishonour by non-acceptance/ non-payment,返回,prerequisites for a valid endorsement: should be normally effected on the back

18、of a draft and signed by the endorser must be made for the whole amount of the draft blank endorsement special endorsement restrictive endorsement,返回,before acceptance: drawer 1st endorser 2nd endorser payer,after acceptance: accepter drawer 1st endorser payer,返回,将小票复印后涂改金额数字，变小额为大 额款项，再复印传真给出口商，诱骗出

19、口 商发货,冒充存户伪造支票,虚构付款授权书，或伪造银行担保函和 交付通知书,盗用银行名义签发银行汇票,返回,返回,汇款人 (买方),收款人 (卖方),合同规定以电/信汇付款,汇出行, 电 /信 汇 申 请 书、 交 款、付 费, 回 单,汇入行, 电/信汇委托通知, 汇 款 通 知, 收 据, 付 款, 付讫借记通知,返回,汇款人 (买方),收款人 (卖方),合同规定以票汇付款,汇出行, 票 汇 申 请 书、 交 款、付 费, 银 行 即 期 汇 票,汇入行, 寄汇票通知书(票根), 银 行 即 期 汇 票, 付 款, 付讫借记通知, 寄交银行即期汇票,返回,documentary agai

20、nst payment after sight -d/p after sight,documentary against payment at sight -d/p at sight,返回,d/p at sight,委托人 (出口人),付款人 (进口人),合同,托收行, 托 收 委 托 书、 ( 即 期 汇 票 )、 货 运 单 据,代收行, （即期汇票）及货运单据, 付 款 提 示, 付 款, 交 单, 转账, 交 款,返回,next,d/p after sight,委托人 (出口人),付款人 (进口人),合同,托收行, 托 收 委 托 书、 远 期 汇 票 、 货 运 单 据,代收行, 远

21、期汇票及货运单据, 承 兑 提 示, 到 期 付 款, 交 单, 转账, 交 款,返回,next,d/a,委托人 (出口人),付款人 (进口人),合同,托收行, 托 收 委 托 书、 远 期 汇 票 、 货 运 单 据,代收行, 远期汇票及货运单据, 承 兑 提 示、交 单, 到 期 付 款, 转账, 交 款,返回,出口商于2001年9月10日开出跟单汇票，9月17日 代收行收到汇票当天向进口商提示，那么请问： 在d/p即期、d/p 30天和d/a 30天的情况下，汇 票的提示日、承兑日、付款日和货运单据的提交 日分别是哪一天？,返回,案例分析1：我某公司向日商以d/p即期方式推销某商品，对方

22、答复若我方接受d/p 90天付款，并通过他指定的a银行代收可接受。问：日商为何提出此要求？ 案例分析2：我国a公司出口一批货物，付款方式为d/p 90天。汇票及货运单据通过托收银行寄抵国外代收行后，买方进行了承兑，但货到目的地后，恰逢行市上涨，于是买方出具信托收据向银行借出单据。货物出售后，买方由于其他原因倒闭。但此时距离汇票到期日还有30天，试分析a公司于汇票到期时收回货款的可能性及处理措施。,返回, the applicant/opener/accountee-开证申请人, the opening/issuing bank-开证行, the beneficiary-受益人, the adv

23、ising/notifying bank-通知行, the negotiating bank-议付行, the paying/drawee bank-付款行,返回,开证人 (进口人),受益人 (出口人), 合同,付款行 开证行, 申 请 开 证,通知行 议付行, 开证并寄交, 通 知, 审 证、 交 单、议 付, 垫 付, 索偿, 偿付, 通 知 付 款, 付 款 赎 单, 收 款 交 单,返回, about l/c itself, about commodities, about transportation, about documents, others,返回, about draft,

24、 type of credit, l/c number, date of issue, l/c amount, expiry date and place, name and address of issuing bank, advising bank, name and address of applicant, name and address of beneficiary, documents presentation period,返回,注意l/c中三个重要期限之间的关系 （1）l/c的有效期,ucp500第42条a款规定：“所有信用证必须规定一个到期日和一个付款交单、承兑交单的地点，

25、或除了自由议付信用证外，一个议付交单的地点，规定的付款、承兑或议付的到期日将被解释为交单到期日。”,一般信用证有效期至规定的装运期后第15天；未规定有效期的l/c无效。,（2）l/c的装运期 一般应明确规定装运期；若只有有效期而无装运期，可理解为二者为同一天，即“双到期”。 （3）l/c的交单期 根据ucp500的规定：银行拒绝接受迟于运输单据21天提交的单据，但无论如何交单期不得晚于l/c的有效期。 案例分析：国外开来不可撤销l/c，证中规定最迟装运期为2001年12月31日，议付有效期为2002年1月15日。我方按证中规定的装运期完成装运，并取得签发日为12月10日的提单，当我方备齐议付单

26、据于1月4日向银行议付时，遭银行拒付。 问：银行拒付是否有道理？为什么？,返回, drawer, drawee, tenor, drawn clause,返回, commodity name, article number and specifications, quantity and packing, unit price,返回, latest date of shipment, partial shipments allowed/not allowed, transshipment allowed/not allowed, port of discharge or destination

27、, port of loading/shipment,返回, commercial invoice, bill of lading, insurance policy, certificate of origin, other documents,返回, special conditions, instructions to negotiating bank,endorsement clause,method of reimbursement,method of dispatching documents, engagement/undertaking clause, subject to u

28、cp clause, signature,返回,for exporter：,for importer：,for bank：,返回,advantage: security guaranteed facilitate to get financing,disadvantage: complaint and discrepancy, issuing bank -primary liabilities for payment, self-sufficient instrument, pure documentary transaction, the doctrine of strict complia

29、nce,单证一致，单单一致,返回, documentary l/c and clean l/c, revocable l/c and irrevocable l/c, confirmed l/c and unconfirmed l/c,-对出口人的安全收汇是有利, sight l/c and usance l/c, transferable l/c and untransferable l/c, revolving l/c and non-revolving l/c,next,返回,实际供货商 -第二受益人, anticipatory l/c-预支l/c,-红条款l/c(red clause

30、l/c), standby l/c-备用l/c, back-to-back l/c-背对背l/c, reciprocal l/c-对开l/c,返回,(二）以开证行所负的责任划分 1、不可撤销l/c（irrevocable l/c） 2、可撤销l/c（revocable l/c） 撤销l/c的限制性条件：,ucp500规定：若l/c中未表明“不可撤销”或“可撤销”，应视为不可撤销l/c,案例分析：我某公司与国外客商签定了一份出口棉织品的合同，合同中规定采用l/c付款，装运期为10月份。由于双方的疏忽，合同未规定l/c是否可撤销。我方收到国外客户开来的l/c后，发现该证也未规定l/c是否可撤销。问

31、：该证是否要经过修改才可使用？,（三）按是否有另一家银行加以保兑 1、保兑l/c（confirmed l/c） 不可撤销的保兑的l/c对出口商来说有双重保证。 案例分析：我某公司收到国外开来的不可撤销l/c，由设在我国的某外资银行通知并加以保兑。我方在货物装运后，正拟将有关单据交银行议付时，忽接外资银行通知，由于开证银行拟宣布破产，该行不再承担对l/c的付款责任。 问：我方应如何处理？ 2、不保兑信用证（unconfirmed l/c),(四）按兑付方式划分 ucp500明确规定，所有l/c必须清楚地表明该证适用于即期付款、延期付款、承兑或议付。 1、即期付款l/c（sight payment

32、 l/c） 该种l/c一般不需要汇票 2、延期付款l/c（deferred payment l/c）或无承兑远期l/c 该l/c不使用远期汇票，出口商不能利用贴现市场资金。 3、承兑l/c（acceptance l/c）或银行承兑l/c 承兑信用证一般用于远期付款的交易。,假远期l/c或买方远期l/c：,（1）假远期l/c对买卖双方的利弊分析： 对进口商来说：可以利用付款银行的资金；但需支付贴现利息和承兑费用。 对出口商来说：能够即期十足收款；但要负一般承兑信用证汇票到期遭到拒付时被追索的风险。,（2）假远期l/c与真远期l/c的区别 开证基础不同 利息的负担不同 收汇时间不同,4、议付l/c

33、（negotiation l/c） （1）公开议付l/c（open negotiation l/c） （2）限制议付l/c（restricted negotiation l/c ） （五）按受益人对l/c的权利是否可转让 1、可转让l/c（transferable credit） 转让l/c后有关条款的变更：金额减少，有关期限缩短，投保加成比例增加， 注：信用证的转让不等于买卖合同的转让。 2、不可转让l/c（non-transferable credit） 只有l/c明确注明“可转让”时才可转让，否则视为不可转让l/c。,案例分析：a与b两家食品进出口公司共同对外成交出口货物一批，双方约定各

34、交货50%，各自结汇，由b公司对外签定合同。事后，外商开来以b公司为受益人的不可撤销信用证，证中未注明“可转让”字样，但规定允许分批装运，b公司收到l/c后，及时通知了a公司，两家按照l/c的规定各出口了50%的货物并以各自的名义制作有关的结汇单据。问：两家的做法是否妥当？他们能否顺利结汇？为什么？,（六）循环l/c（revolving credit） 1、循环l/c的种类 （1）按时间循环l/c （2）按金额循环l/c 2、循环l/c的优点 3、循环l/c的适用范围：适用于分批均匀交货 4、循环l/c的例子 （七）对开l/c（reciprocal credit） 1、对开l/c的特点 2、对

35、开l/c的适用范围 多用于易货贸易、来料加工或补偿贸易业务。,（八）对背l/c（back to back credit）或转开l/c 1、对背l/c的适用范围 2、开立对背l/c后，有关条款的变更 （九）预支l/c（anticipatory l/c） 1、预支方式(包括向开证行预支和向议付行预支） 2、红条款l/c（red clause l/c） 3、绿条款l/c（green clause l/c） 开证行要求受益人必须将预支货款下的货物，以开证行的名义存放在出口国海关仓库，受益人凭“栈单”和以后补交单据的声明书，预支部分货款。,(十）备用信用证（standby l/c）或商业票据l/c或担保 l/c或保证l/c 1、备用l/c的含义及性质 备用l/c属于银行信用