贸易实务双语教学课件unit7paymentininternationaltrade国际贸易的支付

1、7.1 Means of Payment in International Trade 国际贸易的支付工具 In international trade, the most frequently used means of payment include currencies and bills. The former are used for account, settlement and payment ; the latter for settlement and payment. 牛牛文库文档分享7.1.1 Bill of Exchange (draft)汇票案例：吴先生向海尔公司订购

2、100台空调，每台2000元，合计20万元。吴先生从李先生处获得20万元的借款。吴先生 1. 出票 2. 提示 李先生 海尔 3.付款 牛牛文库文档分享Definition of bill of exchange 汇票的定义 A bill of exchange, also called draft, is defined as “an unconditional order in writing, addressed by one person to another,signed by the person giving it ,requiring the person to whom it

3、 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, or to bearer”. The operation process of draft includes:to draw, presentation, acceptance, payment, endorsement, dishonor and recourse. 汇票是由一人向另一人签发的无条件的书面命令，要求

4、接受命令的人在见票时或在指定的或可以确定的将来某一日期，支付一定的金额给特定的人或其指定的人或持票人 。汇票的使用程序包括：出票、提示、承兑、付款、背书、拒付及追索。 牛牛文库文档分享(2)Content of Bill of Exchange (draft)汇票所包含的内容*An unconditional order in writing无条件的书面命令*Addressed by one person/party (the drawer)由一人/一方（出票人）签发*To another (the drawer)向另一人（受票人）*Signed by the person/party (th

5、e drawer) giving it 由给出汇票的人/一方（出票人）签发*Requiring the person/party to whom it is addressed (the drawee, or the payer) 要求接受命令的人/一方（受票人，或付款人）*To pay支付*On demand, or at a fixed or determinable future time在见票时或在指定的或可以确定的将来某一日期*A sum certain in money一定的金额*To,or to the order of, a specified person/party, or

6、 to bearer(the payee)给特定的人/一方，或其指定的人或持票人（受款人） 牛牛文库文档分享(3)The Parties to a Bill of Exchange汇票中的当事人 Drawer出票人：the person who write the order and gives directions to the person to make a specific payment of money签发命令要求另一人支付一定金额的人(通常是出口商或出口地银行)。Drawee (or the payer)受票人（付款人）：the person to whom the order

7、is addressed and who is to pay the money接受命令并将付款的人(通常是进口商或信用证下的指定银行 )。Payee受款人:the person (individual, firm, corporation, or bank) to whom the payment is ordered to be made接受付款的人（个人、商号、公司或银行）。 牛牛文库文档分享The drawer and payee may be often the same person. In this case, the bill may be worded “Pay to our

8、 order”.出票人和受款人通常是同一个人，在这种情况下，汇票上可能有这样的字句“付款给我们-”。 The payee is usually the exporter himself or his appointed bank in import and export trade. The payee may also be bearer of the bill.在进出口贸易中，受款人经常就是出口商自己或他指定的银行。受款人也可能是持票人。 The payee may be the original payee in the bill, or may be some party to who

9、m the original payee has transferred the instrument, 受款人可以是汇票中的原有受款人，也可以是原有受款人所转让汇票的人。 If a bill with such instruction “Pay Co. or order” or “Pay to the order of Co.”, it means to pay to the payee or to anyone to whom he in turn directs payment to be made. In this way, the endorsee,thus making it ne

10、gotiable. A bill may have many numbers of endorsers.如果一张汇票有这样的指示“付公司或其指定人”，它意味着汇票可以经受款人（现在是背书人）而转让给新的受款人（被背书人），这样使之成为可以转让的票据。一张汇票可以有多个背书人。 牛牛文库文档分享英国汇票实例EXCHANGE FOR USD41,084.34 Cambridge 8th April 19 98At Sight pay this Second Bill of Exchange First of same tenor and date unpaid to the Order of Un

11、icam Limited Atomic Absorption, PO Box 207, York Street, Cambridge CB1 2SU “Drawn under Irrevocable Documentary Credit No.LC42198103A of Industrial + Commercial Bank of China, China.” US Dollars Forty one Thousand & Eighty four Dollars .34Value Received Which place to AccountTo INDUSTRIAL + COMMERCI

12、AL BANK UNICAM LIMITED OF CHINA BILL NO: 5765 ATOMIC ABSORPTION CHINA 100032-1 牛牛文库文档分享汇票实例参考译文汇兑USD41,084.34 ， 剑桥 19 98年4月8日见票付此第二张 汇票 给Unicam Limited Atomic Absorption, PO Box 207, York Street, Cambridge CB1 2SU的指定人，相同期限及出票日期之第一张汇票不付凭中国工商银行第.LC42198103A号不可撤消跟单信用证出票美元肆万壹仟零捌拾肆元又34分对价已收到 出票人此致：中国工商银行

13、 汇票号码： UNICAM LIMITED ATOMIC ABSORPTION 牛牛文库文档分享(4)Classification of Bills of Exchange汇票的种类 a)Commercial Bill and Bankers Bill商业汇票和银行汇票 按出票人和受票人的不同情况区分 出票人 受票人银行汇票Bankers Draft 银行 银行商业汇票Commercial Draft工商企业/个人 不限 牛牛文库文档分享b)Clean Bill and Documentary Bill光票和跟单汇票 Clean bill is a draft to which no docu

14、ments are attached. It is usually adopted to collect commission, interest, sample fee and cash in advance. On the contrary, if a draft with some shipping documents, such as bill of lading, insurance policy invoice, etc., attached to it, the draft is called document bill . It is usually used to colle

15、ct the payment of import and export goods.按汇票是否附带商业单据区分是否附带商业单据 通常是光票Clean Draft 否 银行汇票跟单汇票Documentary Draft 是 商业汇票 牛牛文库文档分享c) Sight (or Demand) Bill and Time (or Usance) Bill 即期汇票和远期汇票 According to the time when the bill falls due按付款期限区分 付款期限举例即期汇票Sight Draft 见票即付 At 0 day sightOn demand 远期汇票Time D

16、raft 固定的将来时间可推算的将来时间On Oct 1，2002At 30 days sight 牛牛文库文档分享A sight bill requires the drawee to pay the bill on demand or at sight. As for a time bill, the drawee is required to accept it first and pay it at a fixed or determinable future time, in other words, it requires acceptance before payment .Th

17、e fixed or determinable future time may be a certain number of days after acceptance: 1)Atdays after sight, such as “ 30days sights” or “60days after sights”; 2) At days after date draft, such as “90 days after date of this draft”;3) at fixed date in the future, such as “On July18, 2001”. 在指定的或将来一个可

18、确定的日期是承兑以后的若干天：1）付款人见票后若干天付款，如见票后30天或60天；2）出票后若干天付款，如出票后90天付款；3）将来某一指定日期，如于2001年7月18日付款。 牛牛文库文档分享d) Commercial Acceptance Bill and Bankers Acceptance Bill商业承兑汇票和银行承兑汇票 In time or usance commercial bills, when the drawer is a commercial firm and the drawee is another commercial firm, the bill after a

19、cceptance by the commercial firm or the drawee is called a commercial acceptance bill; when the drawer is commercial firm or bank and the drawee is a bank , the bill after acceptance by the bank or the drawee is called a bankers acceptance bill. 在商业汇票中，由工商企业出票而以另一工商企业为付款人的远期汇票，经付款人承兑后，就称为商业承兑汇票。如工商企

20、业出票而以银行为付款人的远期汇票，经付款银行承兑后，就称为银行承兑汇票，由银行承担到期付款的责任。 牛牛文库文档分享(5)Use of Exchange in Foreign Trade 汇票在对外贸易中的使用 A bill of exchange (draft) is an order to pay. It is made out by an exporter and presented to an importer, usually through a bank. It may be a payable immediately on presentation (a sight or a d

21、emand draft), or so many days after presentation (a time draft).In the later case, the drawee writes ” Accepted” across it and sings his name. The exporter can then get immediate payment by discounting the draft and supplying a letter of hypothecation. 汇票是索取的票据，由出口商开出，提示给进口商，一般都通过银行。可以是见票即付（即期汇票），也可

22、以是提示多少天后再付款（远期汇票）。在后一种情况下，受票人在汇票上写上“承兑”并签上自己的名字。这样出口商便可以将汇票贴现，填送押汇质押书后，立即取款。如果远期汇票到期不付款，公证人就要在汇票上附注受票人拒付字样，并出具拒绝证书，然后再次提交给受票人。这种汇票以及相应的“承兑交单”付款条款显然对出口商或其银行有一定的风险。 牛牛文库文档分享汇票的使用步骤（票据行为） 出票 提示 承兑 出票人 收款人 见票 受票人 付款 收款人 出票人 退票 追索 背书 被背书人 提示 承兑 持票人 见票 受票人 付款 持票人 前手 退票 追索 牛牛文库文档分享7.1.2 Promissory Note本票 A

23、 promissory note is an unconditional promise in writing made by one person to another 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 to bearer.本票是一人向另一人签发的，保证在见票时或在指定的或可以确定的将来某一日期，支付一定的金

24、额给特定的人或其指定的人或持票人的无条件书面承诺。. 牛牛文库文档分享The main difference between a promissory note and a draft lies in that there are three parties, namely drawer, drawee and payee involved in a draft but only two, drawer and payee in a promissory note. The payer of promissory note is the drawer himself 本票和汇票的最大区别是汇票

25、的当事人有三个：出票人、受款人和受票人。而本票的当事人只有两个：出票人和受款人。本票的付款人即出票人本人。 牛牛文库文档分享Classification of the promissory note 本票的分类Promissory note is classified into bank note and commercial note. Bank note is issued by the bank; but commercial note is issued by the business or the person. 牛牛文库文档分享1、普通商业本票 示例PROMISSORY NOTE

26、60,000.00 London, 15th May, 2002Three months after date I promise to pay John Tracy or order the sum of SIXTY THOUSAND POUNDS for value received. William Taylor 牛牛文库文档分享2、普通银行本票 示例ASIAN INTERNATIONAL BANK, LTD18 Queens Road, Hong KongCASHIERS ORDERHong Kong, 8th August 2002Pay to the order of Dockfi

27、eld & Co. the sum of Hong Kong Dollars Eighty Thousand and Eight Hundred only. For Asia International Bank, Ltd.HK $80,800.00Manager 牛牛文库文档分享本票与汇票的区别1、当事人 本票的付款人就是出票人自己，因此，本票实际只有两个基本当事人，而汇票一般都具有三个基本当事人。2、份数 本票一般只出具一张正本，但汇票能开成一式几份（银行汇票除外）。3、承兑 本票无须承兑而远期汇票一般都需要经付款人承兑。4、责任 本票的出票人始终是主债务人，而汇票的出票人在承兑前是主债务

28、人，承兑后则承兑人成为主债务人，出票人成为从债务人。 牛牛文库文档分享7.1.3 Cheque(Check)支票A cheque is an unconditional order in writing drawn on a banker signed by the drawer, requiring the banker to pay on demand a sum certain in money to the order of a specified person to bearer . 支票是银行存款户对银行签发的授权银行对特定的人或其指定人或持票人在见票时无条件支付一定金额的书面命令

29、。 It is divided into cash cheque and transfer cheque. 牛牛文库文档分享支票的必备内容 （票据法第85条） （1）表明“支票”字样 （2）无条件的支付委托 （3）确定的金额 （4）付款人的名称 （5）出票日期 （6）出票人签章 牛牛文库文档分享汇票、本票、支票对比性质当事人期限承兑汇票付款命令出票人受票人 收款人即期远期远期要承兑本票付款承诺制票人收款人即期远期不需承兑支票付款命令存款人银行 收款人即期不需承兑 牛牛文库文档分享7.2 Modes of International Payment国际贸易支付方式 The modes of pa

30、yment in international trade can be generally divided into three categories, illustrated as (see Table 7-1): 牛牛文库文档分享7.2.1 Remittance汇付The definition and parties of remittance 汇付的定义及其当事人Under remittance, the payer instructs his bank or other institutions to have a payment made to the payee.汇付是指付款人通过

31、银行或其他途径将款项汇交受款人。 In foreign trade, remittance is often adopted in those sales under the terms of cash in advance, cash with order, cash on delivery or open account. 在对外贸易中，当用下列付款条件进行销售时，通常使用汇付方式支付。这些付款条件是预付现金、定货付款、交货付款和记帐交易。 牛牛文库文档分享2.Parties of remittance汇付的当事人 汇款人 remitter - buyer 收款人 payee seller

32、 汇出行 remitting bank 汇入行 receiving bank 解付行 paying bank 牛牛文库文档分享Classification of remittance 汇付的分类Remittance is classified into three kinds:1.Mail transfer (M/T):(信汇) 2.Telegraphic transfer (T/T)(电汇) 3.Demand draft (D/D): (票汇) 中文名称英文名称支付术语通过银行的汇款信汇电汇Remittance by Mail TransferRemittance by Telegraphi

33、c TransferM/TT/T借助即期银行汇票票汇Remittance by Bankers Demand DraftD/D 牛牛文库文档分享7.2.2 Collection 托收The definition and parties of collection 托收的定义和当事人1.Collection means that the exporter asks his bank to arrange for the acceptance or payment of the bill overseas, and the bank will carry his task through its

34、own branch office abroad or a correspondent bank.简略定义:托收是指债权人开立汇票委托银行向债务人收取款项。2.Parties involved in collection 托收所涉及的当事人lThe remitting bank 托收银行l The collecting bank 代收银行lThe payer or importer 进口商l The Presenting bank 提示行 牛牛文库文档分享Kinds of collection 托收的种类图示：托收汇票光票托收跟单托收交单条件付款交单承兑交单即期付款交单远期付款交单 牛牛文库文

35、档分享1.Collection on clean bill:(光票托收) It means that the exporter collects the purchase price against the draft only, without any shipping documents attached thereto. This method is usually used in collecting balance under L/C, advance, commission and costs of samples. 牛牛文库文档分享2.Collection on document

36、ary bill: (跟单托收) Document against payment(D/P): 付款交单 lD/P at sight: 即期付款交单 .l D/P after sight: 远期付款交单 Documents against acceptance(D/A):承兑交单跟单托收债权人债务人当事人的目的收取货款取得货运单据跟单托收的类型英文支付术语付款交单Documents against PaymentD/P承兑交单Documents against AcceptanceD/A 牛牛文库文档分享D/P即期流程图 HBITC 付款人 运输公司 委托人 IBMBOCHB 代收行 托收行

37、BOCNY1、装运2、提单3、托收申请书+ 跟单汇票5、回执4、托收指示+跟单汇票6、提示7、审单、付款8、交单9、提单10、货物11、汇交款项12、交款 牛牛文库文档分享D/P远期流程图 HBITC 付款人 运输公司 委托人 IBMBOCHB 代收行 托收行 BOCNY1、装运2、提单3、托收申请书+ 跟单汇票5、回执4、托收指示+跟单汇票6、提示7、承兑8、到期日付款、交单9、提单10、货物11、汇交款项12、交款 牛牛文库文档分享D/A 流程图 HBITC 付款人 运输公司 委托人 IBMBOCHB 代收行 托收行 BOCNY1、装运2、提单3、托收申请书+ 跟单汇票5、回执4、托收指示

38、+跟单汇票6、提示7、承兑、交单10、到期日 付款8、提单9、货物11、汇交款项12、交款 牛牛文库文档分享D/P远期的变形 D/P T/R: D/P远期凭信托收据借单由出口人主动授权银行凭信托收据借单给进口人，进口人承兑汇票后凭信托收据先行借单提货，日后进口人到期拒付的风险，由出口人自己承担。信托收据Trust Receipt, 是进口人借单时提供的一种书面信用担保文件,用来表示愿意以托收行的委托人身份代为提货、报关、存仓、保险或出售，并承认货物所有权仍属银行。 牛牛文库文档分享托收的国际惯例 英文：Uniform Rules for Collection, ICC Publication

39、No.522 ，中文：托收统一规则 国际商会第522号出版物，也称为URC522，1996年开始实施 。托收规则的最早版本于1958年制定。 牛牛文库文档分享7.2.3 Letter of credit(L/C) 信用证 The most commonly used method of payment in the financial business of international trade is the letter of credit which is a reliable ands safe method of payment, facilitating trade between

40、 unknown parties and giving protection to both the seller and the buyer. 牛牛文库文档分享 Definition of Letter of Credit (L/C)信用证的含义1.信用证的含义 The letter of credit, sometimes just called credit or L/C for short, is a letter addressed to the seller, written and signed by a bank acting on behalf of the buyer. 信

41、用证是为维护买方利益，由银行向卖方开具并签署的一份书面承诺。 牛牛文库文档分享UCP500 Art.2： 信用证意指一项约定，不论如何命名或描述，系指一家银行（开证行）应客户（申请人）的要求和指示或以其自身的名义，在与信用证条款相符的条件下，凭规定的单据： i向第三者（受益人）或其指定人付款，或承兑并支付受益人出具的汇票，或 ii授权另一家银行付款，或承兑并支付该汇票，或 iii授权另一家银行议付。 信用证是一种银行开立的有条件的付款承诺的书面文件。 牛牛文库文档分享The nature of the letter of credit: 信用证的性质 The letter of credit

42、is the guarantee that the issuing bank gives to the beneficiary, if the beneficiary carries out contract according to the L/C, the issuing bank shall pay.The feature of the letter of credit: 信用证的特征(1)It is a kind of bank credit.信用证是一种银行信用,开证行承担第一性的、而且是独立的付款责任。UCP500 Art.9 (2)It is a self-sufficient

43、document.信用证是一项自足文件,信用证虽然是根据买卖合同开立的，但信用证一经开出，就成为独立于买卖合同以外的一项约定。 UCP500 Art.3 - 独立性 (3)It is a document deal.信用证是一种单据买卖,各有关当事人处理的是单据，而不是货物、服务和/或其他行为。银行只负责单证、单单之间的表面相符。 UCP500 Art.4, 13, 14, 15 严格相符原则 the doctrine of strict compliance 牛牛文库文档分享开证申请人（进口方）受益人（出口方）合同逆汇付款行 开证行通知行 议付行申请开证开证、寄证通知 交单、议付审证、改证寄

44、单索偿偿付通知赎单货物付款赎单 Circulation of Letter of Credit (L/C) 牛牛文库文档分享（一）根据L/C的定义，信用证业务有三个基本当事人1、开证人（Applicant）2、开证行（Issuing bank；Opening bank）3、受益人（Beneficiary） 开证人受益人合同开证行L/C申请书信用证信用证业务中的三角契约安排 Major Parties Involved in a Letter of Credit信用证方式的当事人 牛牛文库文档分享（二）此外，通常还会有其他当事人，即：4、通知行（advising bank；notifying b

45、ank） 5、议付行（negotiating bank）6、付款行（paying bank ；drawee bank）7、承兑行（accepting bank）8、转让行（transferring bank）9、偿付行（reimbursing bank） 10、索偿行（Claiming Bank） 牛牛文库文档分享 Types of L/C 信用证的种类1.跟单信用证与光票信用证 According to whether the draft is accompanied with the shipping document,按信用证所要求的单据区分, L/C is divided into 2

46、 kinds: lDocumentary L/C: 跟单信用证 The bill of exchange should be accompanied with shipping documents. 凭跟单汇票或仅凭单据付款的信用证。此处所指的单据包括代表物权的全套单据（海运提单、保险单等）或证明货物已发运的单据（铁路货运单、邮包收据等）。国际贸易结算中使用的信用证，绝大多数是跟单信用证。lClean L/C: 光票信用证 The bill of exchange isnt accompanied with shipping documents. 仅凭不附有单据的汇票就可作出付款的信用证。 牛

47、牛文库文档分享2.可撤销与不可撤销信用证 According to the responsibilities that the issuing bank bears,按开证行能否单方面修改或取消信用证区分Revocable L/C: 可撤消信用证 The opening bank may amend or revoke the credit before negotiation, acceptance or payment without agreement of the beneficiary.开证行对所开信用证不必征得受益人或有关当事人的同意就有权随时撤销或修改的信用证。凡是可撤销信用证，

48、应在信用证上注明“可撤销”（Revocable）字样， 以资识别。Irrevocable L/C: 不可撤消信用证 Once the L/C is opened, without agreement of the beneficiary, the opening bank cant amend or revoke the L/C within its validity. As long as the beneficiary provides the documents in accordance with the stipulation in the L/C, the opening bank

49、 shall perform its duty of payment.信用证一经开出，在有效期内，未经受益人及有关当事人的同意，开证行不得片面修改和撤销。凡是不可撤销信用证，在信用证中应注明“不可撤销”(Irrevocable)字样，并载有开证行保证付款的文句。 牛牛文库文档分享3.保兑与不保兑信用证 According to whether the bank confirms,按是否另有银行为开证行的付款责任进行担保区分 Confirmed L/C: 保兑信用证 开证行开出的信用证，由另一银行保证对符合信用证条款规定的单据履行付款义务。 Unconfirmed L/C: 不保兑信用证 未经另一家银行加保的信用证。开证行有无银行为开证行担保保兑信用证Confirmed L/C承担第一性的付款责任有，承担第一性的付款责任无保兑信用证Unconfirmed L/C独自承担款责任无 牛牛文库文档分享4.即期信用证和远期信用证 According to the time of payment,根据付款期限区分, L/C is divided into 2 kinds:Sight L/C:它是指开证行或付款行收到符合信用证条款的跟单汇票或装运单据后，立即履行付款义务的信用证。这种