外贸函电 第六章(支付2014)

1、第六章第六章 支付支付 Terms of Payment学习目标学习目标l了解国际贸易实务中付款环节的基本知识l熟悉掌握涉及支付环节的各类信函l熟悉信用证支付方式以及常用词句l练习关键词关键词 支付方式（Terms of payment）；信用证（Letter of Credit）；付款交单（Documents against Payment）(D/P)；承兑交单（Documents against Acceptance） (D/A)；汇付（Remittance） 一、结算方式一、结算方式 在国际贸易中，不同的支付方式对于贸易双方而言，在贸易结算中的风险以及经营中的资金负担都是不相同的。 主要

2、的结算方式有： l汇款（remittance） T/T M/T D/Dl托收（collection）D/P at sight D/P after sight D/Al信用证（Letter of Credit） 汇款（汇款（remittance） 汇款汇款是指汇款人（债务人）主动将款项交给银行，委托其使用某种结算工具，通过其在国外的分支行或代理行，将款项付给国外收款人的一种结算方式。它是最简单的结算方式，也是其他各种结算方式的基础。汇款按照使用的结算工具不同，可分为：l电汇l信汇l票汇汇款方式在国际贸易实务中有两种运用方式：l预付货款。预付货款对于出口商而言较为有利。l货到付款。货到付款则对于进

3、口商较为有利。 买方要求用较简单的付款方式付款买方要求用较简单的付款方式付款 Dear Mr. Zhang, Weve studied the specifications and price-list of your new paints and now wish to place an order with you. Enclosed is our Order No. 267. As we are in urgent need of several of the items, we shall be glad if you will ship the order as soon as yo

4、u possibly can. In the past, we have dealt with you on sight L/C basis. Now, we would like to propose a different way of payment, i.e., when the goods purchased by us are ready for shipment and the freight space booked, you let us know and we will remit you the full amount by T/T. The reasons are we

5、 can thus more confidently assure our buyers of the time of delivery and save a lot of expenses in opening a letter of credit. As we feel this would not make much difference to you but would facilitate our sales, we hope you will grant our request. We look forward to your confirmation of our order a

6、nd your affirmative reply to our new arrangements of payment. Yours faithfully,电汇付款信函电汇付款信函 Dear Mr. Smith, We are pleased to acknowledge your order for our new paints. The payment arrangements you proposed to meet outstanding accounts are quite acceptable. All the items included in your order can b

7、e supplied from stock and will be packed and shipped immediately after your remittance by T/T is received. Yours sincerely,尊敬的史密斯先生： 很高兴收到您对我们新油漆的定单。 您提议的结清账目的付款方式是可接受的。您定单中所列所有货品均有现货可供。一俟收到您的电汇一俟收到您的电汇将立即将货物打包运输。 谨上托收（托收（collection） 托收是指由债权人开立汇票，委托银行通过其海外分支行或代理行，向国外债务人收取货款或劳务价值的一种结算方式。跟单托收通过用单据代表货物

8、控制货物所有权，将结算风险及资金负担在进出口双方之间进行了平衡。l 对于出口商来说，出口商通过控制货权单据来控制货物，不付款或承兑就不会交单。一般不会受到“银货两空”的损失，比赊销安全。l 对于进口商来说，只要付款或承兑，马上就能取得单据，从而得到货物的所有权，比预付货款方式安全。 在贸易实务中，托收按照是否附有货运单据可以分为：光票托收 跟单托收。跟单托收相对被普遍使用。跟单托收跟单托收跟单托收可分为：l付款交单D/P（Documents against Payment）在D/P条件下，代收行在买方支付了全部票据金额以后才能将有关票据交给买方，这样卖方的货款得到了有效的保障。l承兑交单D/A

9、（Documents against Acceptance）。在D/A下，代收行在买方承兑有关汇票后就可以将有关单据交付买方，这时卖方已经交出了货物的物权凭证，一旦买方的信用出现危机，到期不付款，卖方手中仅有一张已承兑汇票能约束买方的义务，仍可能遭受钱、货两空的损失，对于出口商来说选用D/A一定要慎重。 即期付款交单方式付款信函即期付款交单方式付款信函 Dear Sirs, We wish to place with you an order for 100 leather handbags. For this particular order we would like to pay by

10、D/P at sight. Involved about USD2 000, this order is comparatively a little one. It goes without saying that we very much appreciate the support you have extended us in the past. It will be highly appreciated if you can do us a special favor this time. We look forward to your favourable reply. Yours

11、 faithfully,信用证（信用证（Letter of Credit） 信用证信用证(L/C)(L/C)是开证行根据买方（开证申请人）的请求，开给卖方的一种保证承担支付货款的书面凭证。这种方式把应由买方承担的付款义务转化为银行的付款义务，从而加入了银行信用，由于银行承担了第一性的付款责任，有审单的义务，使得结算的程序更为严格、规范，对于买卖双方而言，结算的风险进一步得到控制；资金融通也更为便利。因此，该种方式被贸易各方广泛接受。例句：例句： We have made arrangement with Bank of Japan, Tokyo, to open a credit in you

12、r favor. The credit is valid until May 31, and will be confirmed by the Banks London Office. 我们已与日本银行东京分行安排开立了以你方为受益人的信用证。该证有效期截止至5月31日，并将由该行的伦敦办事处保兑。 申请开立信用证申请开立信用证 Dear Sirs Please open a credit of GBP300,000 with your correspondents in London in favor of the Universal Clothing Co, London, to be a

13、vailable to the Company until July 31 against a shipment of waterproof clothing by S.S. Cathay leaving London for Tokyo on July 24. When the consignment is shipped the Company is to draw on your correspondents at 60 d/s. The documents to accompany the draft are the bill of lading, commercial and con

14、sular invoices and insurance policy. Kindly ask your correspondents to see that the insurance policy gives full cover before they accept the draft. Yours faithfully通知卖方信用证已开出通知卖方信用证已开出Dear Sirs,Re: Order No.7766 We write to inform you that we have now opened an irrevocable letter of credit in your f

15、avor for 300,000 covering 10000 (ten thousand) waterproof raincoats under our Order No. 7766 with the Bank of Japan, Tokyo. The credit is valid until August 9 and will be confirmed to you by the Banks London office, Gresham Street, EC2P 2EB. It is understood that the goods will be shipped by S.S. “C

16、athay”, sailing from London on July 24. The Letter of credit authorizes you to draw at 60 days on the bank in London for the amount of your invoice after shipment is made. Before accepting the draft, the bank will require you to produce the following documents: Bills of Lading in triplicate, Commerc

17、ial and Consular Invoices, Packing List, and Insurance policy. We will expect your consignment about the end of August. Please notify us when the goods are shipped. Yours faithfully,催开信用证催开信用证 Dear Sirs, We wish to refer to your Order No. 7766 for 10000 waterproof raincoats. As the goods were contra

18、cted for shipment in July 24, the relative letter of credit should reach us not later than June 25. The date of delivery is approaching; however, we have not yet received the required L/C up to now. Please look into the matter and do your utmost to expedite the L/C or the shipment will be affected a

19、nd the manufacturers will complain of the holding up of their products. In order to avoid subsequent amendment, please see to it that the L/C stipulations are in exact accordance with the contract terms. As the matter is urgent, we would be most grateful for an early reply. Yours faithfully，要求修改及延展信

20、用证要求修改及延展信用证 Dear Sirs, Re: L/C No.12345 Issued by Barclays Bank We hereby acknowledge with thanks receipt of the captioned L/C for the amount of USD2 500 covering your Order No.215 for rapeseeds. It appears that the amount of your L/C is insufficient, as the correct total CIF value of your order co

21、mes to USD2 650 instead of USD2 500 with a difference of USD150. Furthermore, when we booked your order, we made it clear that delivery should be made within one month after receipt of your L/C. Now you are allowing us only half a month. As you may be well aware, it is impossible for us to get the s

22、hipment ready in such a short period of time. In view of the above, you are requested to increase the amount of your L/C by USD150, making a total of USD2 650, and also to extend the time of shipment to 31st October and validity of L/C to November 15. Your prompt attention to this matter will be app

23、reciated. Yours faithfully,二、常用词句二、常用词句1. pay v. 付（款，费用）；（对付（款，费用）；（对）注意）注意to pay in advance / cash / full to pay by installments / credit card / checkto pay on delivery / demandto pay by 30 days L/C /by checkto pay by time L/C at 30 days We trust you will pay our draft on presentation.payable adj.

24、应付的（款项）；可付的应付的（款项）；可付的 bills payable amount payable account payable a check payable at sight (on demand)payment n. （不可数）支付；（可数）支付的款（不可数）支付；（可数）支付的款payment terms = terms of paymentpayment on deferred terms monthly payments of US$3000in payment of in payment for We enclose a check for US$3000 in payme

25、nt of all commissions due to you up to date.We have received your check for US$300 in payment for the samples we sent you last month.2. a 30-day letter of creditan L/C Ls/C即期信用证即期信用证L/C available by draft at sight (sight draft)L/C payable against draft at sight (sight draft)sight L/C远期信用证远期信用证usance

26、 / time / term L/C见票后见票后30天议付的信用证天议付的信用证L/C available by draft at 30 days after sight(usance/time/term) L/C at 30 days (after sight)30 days (usance/time/term) L/C3. usual practice 通常惯例；习惯通常惯例；习惯customary practice international business practice It is our usual practice to ask for sight L/C, no matte

27、r whether the order is large-sized or small-sized.4. precedent n. 先例先例create / establish / set a precedent It must be clearly understood that, in so doing, we are not establishing a precedent.5. draw v. 开出汇票开出汇票draw a draft on sb. for We have drawn a clean draft on you for the balance of $90.draw at

28、 30 days D/Adraw at 60 days D/P6.amount n. v. 数额；金额；总额；（金额）合计；数额；金额；总额；（金额）合计；达到达到for the amount of / in the amount of / to the amount of to amount to / to come to an amount of We can assure you that these increases in price will not amount to an average of more than 5%.We have opened an L/C in your

29、 favor for (in) the amount of RMB￥25000.7. involve v. 涉及；包括；牵涉涉及；包括；牵涉The extra premium involved will be for buyers account. The matter involves a series of problems, such as patent, pricing of equipment and sales volume of the product. 8. equivalent n. 等值，等价；等价物等值，等价；等价物“Metric ton” is the equivale

30、nt of the French word “tonne”.The total invoice value must be paid in RMB or its equivalent in Swiss Francs. a. 相等的，相当的，等值（量、价）的相等的，相当的，等值（量、价）的One US dollar is equivalent to RMB 7 at the current exchange rate. 9. draft n. 汇票汇票draft at sight / sight draft / demand draftbank (bankers) draft / clean d

31、raftYour draft of October 18 has been accepted and will be given our protection. We will draw (make) a draft on you for the amount of US$13000 at 30 d/s.Our terms of payment are by irrevocable L/C, payable by draft at 30 days sight accompanied by shipping documents at Bank of China at the port of sh

32、ipment.10. remit v. 汇款汇款Please remit by T/T.We hope that you will remit us the money by the end of the month.remittance n. 汇款；汇款额汇款；汇款额a remittance advice remittance chargesWe have received your remittance for RMB5000.11. expire v. 期满期满 expiration n. 期满；终止期满；终止 expiry n. 期满；截至日期期满；截至日期 The L/C expir

33、es on May 15.The shipment must arrive here before the expiration of the license. The date of expiry of the L/C is May 15. expiration / expiry of an insurance policy12. amend v. 修改修改 amendment n. 修改；修改书修改；修改书 amendment advice = advice of amendment The wording of the agreement calls for amendment. Ple

34、ase amend the amount of the L/C to read “5% more or less allowed”.Please amend the credit as allowing partial shipments. 13. on the part of sb / on ones part 就就而言；在而言；在方面方面The fault is on the part of the shipping company. We should be pleased to send you any of our computers on approval at our own e

35、xpense, and without any obligation on your part. 14. extend v. 展期；扩展；给予展期；扩展；给予extension n. 展期展期Please extend by cable the shipment date of your L/C No. 1212 to October 30 and validity to November 15, thus enabling us to effect shipment of the goods in question. We extend our thanks to you for your

36、cooperation. 15. stipulate v. 规定规定The contract stipulates for the use of the best materials.The contract stipulates that the goods (should) be shipped entire.stipulation n. 规定，条款（适合于合同、信用规定，条款（适合于合同、信用证等）证等）The transaction is concluded on the stipulation that L/C (should) be opened 30 days before th

37、e commencement of shipment. 16. in question 所涉及的；该所涉及的；该The goods in question have not turned out to our satisfaction, the quality being so poor as to render them unsuitable for the requirements of this market. We will discuss this contract in question with your representative at the Fair. 三、练习三、练习1

38、. 请注意，付款是以保兑的、不可撤销的、允许分装和转船、请注意，付款是以保兑的、不可撤销的、允许分装和转船、见票即付的信用证支付。见票即付的信用证支付。2. 我们的付款方式，一般是以不可撤销的、以我公司为受益人我们的付款方式，一般是以不可撤销的、以我公司为受益人的、按发票金额见票即付的信用证支付。该信用证应通过我的、按发票金额见票即付的信用证支付。该信用证应通过我们认可的银行开出。们认可的银行开出。3. 我们通常的做法是凭即期付款交单而不用信用证。因此，我我们通常的做法是凭即期付款交单而不用信用证。因此，我们希望你们对这笔交易和今后交易也接受付款交单方式。们希望你们对这笔交易和今后交易也接受付

39、款交单方式。4. 对你方对你方1156号订单，我们可以接受你们所提的用远期汇票支号订单，我们可以接受你们所提的用远期汇票支付的建议。货物装出后，我们将向你方开出付的建议。货物装出后，我们将向你方开出60天期的汇票，天期的汇票，请到期即付。请到期即付。5.远期汇票要由香港银行会签，以证明你方签字是真实的、有远期汇票要由香港银行会签，以证明你方签字是真实的、有效的。效的。6. 我们的我们的36号汇票被拒付了。号汇票被拒付了。7. 信用证的受益人为中国工艺品进出口公司北京分公司。信用证的受益人为中国工艺品进出口公司北京分公司。8. 我们附上人民币我们附上人民币2000元的支票一张。元的支票一张。9.

40、 你方你方4567号信用证条款中，我们发现有下列两点与合同条款不符：号信用证条款中，我们发现有下列两点与合同条款不符：货已备妥待运，请即传真修改你方信用证。货已备妥待运，请即传真修改你方信用证。10. 现通知，你方通过利物浦渣打银行开出的有关我方第现通知，你方通过利物浦渣打银行开出的有关我方第187号销售确号销售确认书的信用证第认书的信用证第H-15号刚刚收到。经审阅其中条款，我们遗憾地发号刚刚收到。经审阅其中条款，我们遗憾地发现某些地方与合同规定的条款不符，其不符之处如下：现某些地方与合同规定的条款不符，其不符之处如下：（1)佣金应是佣金应是3%，不是，不是6%。（2)货物应于货物应于10月

41、月11月装运，不是月装运，不是10月月30日或日或30日之前装运。日之前装运。（3)货物按发票价值的货物按发票价值的110%投保，不是投保，不是150%11. 第第268号合约项下的号合约项下的800辆自行车备妥待运已久，但至今我们尚未辆自行车备妥待运已久，但至今我们尚未收到你们的有关信用证。请速开来，以便装运。收到你们的有关信用证。请速开来，以便装运。12. 由于你方没有及时开立有关第由于你方没有及时开立有关第1033号售货确认书的信用证，我们号售货确认书的信用证，我们不得不撤销这份确认书，并要你方负担由此而产生的一切损失。不得不撤销这份确认书，并要你方负担由此而产生的一切损失。1.Plea

42、se note that payment is to be made by confirmed, irrevocable L/C allowing partial shipments and transshipment, available by draft at sight. 2. Our usual mode of payment is by irrevocable letter of credit, available by draft at sight for the full amount of the invoice value to be established in our f

43、avor through a bank acceptable to us.3. It has been our usual practice to do business with payment by D/P at sight in stead of by L/C. we should, therefore, like you to accept D/P terms of this transaction and future ones.4. Your proposal for payment by time draft for Order No. 1156 is acceptable to us, and we shall draw on you at 60 days sight after the goods have been shipped. Please honor