第十三章 不同结算方式的选择使用及买卖合同中的支付条款

1、一、选择结算方式应考虑的因素在影响不同结算方式利弊优劣的诸因素中，安全是第一重要问题，其次是占用资金时间的长短，至于办理手续的繁简，银行费用的多少也应给予适当的注意。（一）客户信用若客户信用不是很好，或者尚未对他有充分了解的客户，选择风险较小的方式；若客户信用很好，可以选择手续比较简单，费用较少的方式。3（二）经营意图货物畅销的时候，卖方可以选择对自己最有利的方式；货物滞销或者竞争激烈的时候，结算方式上要做出让步。4 （三）贸易术语（三）贸易术语lCIF、CFR（象征性交货或推定交货）转移货物所有权是以单据为媒介，可采用跟单信用证方式。客户信用较好，也可采用D/P；l EXW等(实际交货) 卖

2、方无法通过单据控制物权，不能使用托收；l FOB、FCA 运输由买方安排，不宜采用托收方式。实际交货贸易术语，对卖方来说最好采用预先支付或现货现款形式。信用证和托收适用于象征性交货的贸易术语。（四）运输单据海运或者多式联运，适用于信用证和托收方式结算货款；航空、铁路或邮政运输出口，不适宜做托收。7（一）信用证与汇付相结合信用证与汇付结合是指部分货款采用信用证，余额货款采用汇付。 % of the total contract value as advance payment shall be remitted by the Buyer to the Seller through T/T wit

3、hin one month after singing this contract, while the remaining % of the invoice value against the draft on L/C basis. （二）信用证与托收相结合（二）信用证与托收相结合 这是指不可撤销信用证与跟单托收两种方式的结合。其具体做法是一笔交易的货款部分以信用证付款，其余部分以托收方式结算。在实际运用时，托收必须是付款交单方式，出口人要签发两张汇票，一张用于信用证项下部分的货款凭光票支付；另一张须随附全部规定的单据，按跟单托收处理。50% of the invoice value is

4、available against payment by irrevocable L/C, while the remaining 50% of the value is available by invoice documents against payment at sight on collection basis. The full set of the shipping documents shall accompany the collection item and shall only be released after full payment of the invoice v

5、alue. If the importer fails to pay full invoice value, the shipping documents shall be held by the issuing bank at the exporters disposal. （三）跟单托收与预付押金相结合（三）跟单托收与预付押金相结合采用跟单托收并由进口人预付部分货款或一定比率的押金作为保证。出口人收到预付款或押金后发运货物，并从货款中扣除已收款项，将余额部分委托银行托收。托收采取付款交单方式。（四）备用信用证与跟单托收相结合（四）备用信用证与跟单托收相结合 采用备用信用证与跟单托收相结合的

6、方式，主要是为了防止跟单托收项下的货款，一旦遭到进口人拒付时，可凭备用信用证利用开证行的保证追回货款，即在备用信用证项下，由卖方开立汇票与签发进口人拒付的声明书要求开证银行进行偿付。 在国际贸易中，对于大型机械、成套设备、飞机与轮船等大型交通工具的交易，由于这种交易具有货物金额大、制造生产周期长、检验手段复杂、交货条件严格，以及产品质量保证期限长等特点，往往采用两种甚至两种以上不同结算方式，例如银行保证书或备用信用证与汇付，再结合分期付款或延期付款办法支付货款。（一）分期付款（一）分期付款是指买方预交部分定金，其余货款根据所订购商品的制造进度或交货进度分若干期支付，在货物交付完毕时付清或基本付

7、清分期付款实际上是一种即期现金交易。按照法律，在分期付款的交易中买方付清货款时货物的所有权即由卖方转移给买方。（二）延期付款（二）延期付款是指买方在预付一部分定金后，大部分货款在交货后一段相当长的时间内分期摊付。所以，延期付款实际上是卖方向买方提供了商业信贷，带有赊销赊购的性质。延期付款涉及利息问题，需在买卖合同中规定延迟支付部分的利率条款。 16用于预付货款和赊账交易。明确规定汇付的时间、具体的汇付方式和金额。17The Buyers shall pay 100% of the sales proceeds in advance by T/T to reach the seller not

8、later than January the 20th. 18% of the total contract value as advance payment shall be remitted by the buyer to the seller through telegraphic transfer within one month after signing this contract.19Payment by T/T: payment to be effected by the buyer shall not later than days after receipt of the

9、documents listed in the contract.20明确规定交单条件和付款、承兑责任以及付款期限等内容。21Upon first presentation the Buyers shall pay against documentary draft drawn by the Sellers at sight. The shipping documents are to be delivered against payment only.22The Buyers shall duly accept the documentary draft drawn by the Selle

10、rs at 30days sight upon first presentation and make payment on its maturity. The shipping documents are to be delivered against payment only.23The Buyers shall duly accept the documentary draft drawn by the Sellers at 60 days sight upon first presentation and make payment on its maturity. The shippi

11、ng documents are to be delivered against acceptance.24明确规定开证时间、开征银行、信用证的受益人、种类、金额、装运期、到期日等。25To be opened to reach the sellers days before the month of shipment.To be opened to reach the sellers not later than (month)(day)To be opened within days after receipt of the sellers advice that the goods ar

12、e ready for shipment.26through a bank acceptable to the SellersFirst class bank27In favour of the seller28 Irrevocable Letter of Credit at days sight Irrevocable Letter of Credit at days after the date of B/Lan Irrevocable Letter of Credit at days after the date of draft.29信用证金额应该在合同中做出规定，在实践中一般规定为发票金额的100%。如果涉及额外费用需要在信用证金额外支付，则必须在合同中明确有关信用证应作相应的规定，以免影响收汇。30valid for negotiation until the 15th day after the month of shipmentvalid for negotiation in Shanghai until31The Buyers shall open through a bank acceptable to the Sellers an Irrevocab