不同结算方式第15章支付条款

1、不同结算方式的选择使用 影响不同结算方式的主要因素:1、货款的安全是第一重要的问题2、占用资金时间的长短3、结算手续的繁简、银行费用的多少8/18/20221可编辑ppt 选择结算方式应予考虑的因素 一、客户信用二、经营意图三、贸易术语四、运输单据8/18/20222可编辑ppt不同结算方式的结合使用一、信用证与汇付相结合部分货款采用信用证，余额货款采用汇付。二、信用证与托收相结合一笔交易的部分货款以不可撤消信用证付款，其余部分依托收方式结算。例如：(% of the invoice value is available against clean draft at sight while t

2、he remaining%of documents be held against payment at sight under this credit. The full set of the shipping documents of 100% invoice value shall accompany the collection item and shall only be released after full payment of the invoice value. If the importer fails to pay full invoice value, the ship

3、ping documents shall be held by the issuing Bank (or Paying Bank) at the exporters disposal.)8/18/20223可编辑ppt不同结算方式的结合使用三、跟单托收与预付押金相结合 出口人受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。(Shipment to be made subject to an advance payment or down payment or down payment amountingto be remitted in favour of sell

4、er by T/T and the remaining part on collection basis, documents will be released against payment at sight.)8/18/20224可编辑ppt不同结算方式的结合使用四、备用信用证与跟单托收相结合 Payment available by D/P at sight with a Standby L/C in favour of seller for the amount of as undertaking. The Standby L/C should bear the clause: In

5、case the drawee of the documentary collection under SC No fails to honour the payment upon due date, the Beneficiary has the right to draw under this L/C by their draft with a statement stating the payment on S/C No was not honoured.8/18/20225可编辑ppt分期付款与延期付款对于大型机械、成套设备、飞机与轮船等的交易，往往采用两种甚至两种以上不同结算方式，例

6、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、分期付款分期付款（progression payment ,pay by installments ）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清。二、延期付款延期付款 （deferred payment）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。分期付款和延期付款方式通常适用于金额较大的机电产品交易。三、分期付款和延期付款的区别8/18/20226可编辑ppt案例1我出口人出售一批货物给外国进口人，合同规定的支付方式是50%

7、货款凭不可撤销信用证见票后30天付款，其余50%凭即期付款交单付款。我出口人委托当地银行转托进口国A银行凭单据向进口人收取货款，同时，凭进口人通过A银行开立的以我出口人为受益人的见票后30天付款的信用证开出了50%价款的汇票。其后，A银行根据进口人按即期D/P支付的50%货款将全部货运单据交给了进口人，并将代收的50%货款拨付给了托收行；与此同时，对我出口人开立的汇票作了承兑。嗣后不久，A银行宣布破产，以承兑的汇票在到期向其提示时也遭到退票。我出口人逐以货物已被进口人全部收取为由，向进口人追偿尚余的原信用证项下的50%货款。进口人借口开证押金收不回而拒不偿付。为此，我出口人诉诸法院。你认为此案

8、应如何判决？在这笔交易中，我出口人应从中吸取什么教训？ 8/18/20227可编辑ppt案例1买卖合同规定买方开立以卖方为受益人的全部金额的不可撤销信用证，但卖方需先期提供一份其金额为价金10%的备用信用证。卖方按照合同要求按时开立备用信用证，但买方未能如约开立令卖方满意的信用证，卖方因而拒绝交货。买方根据备用证向开证行要求付款。卖方以不交货是由于未收到满意的信用证为由要求开证行拒绝付款，并上诉法院要求颁布不准开证行付款的禁令。你认为开证行与法院应如何处理？并申述理由。 8/18/20228可编辑ppt买卖合同中的支付条款一、 汇付条款汇付方式通常用于预付货款和赊账交易。使用汇付方式结算货款，

9、在买卖合同中应当明确规定汇付的时间、具体的汇付方法和金额等。以下是三个实例：Example 1:The Buyers shall pay the total value to the Sellers in advance by T/T(M/T or D/D) not later than Example 2: % of the total contract value as advance payment shall be remitted by the Buyer to the Seller through telegraphic transfer within one month afte

10、r signing this contract. Example 3:Payment by T/T: Payment to be effected by the Buyer shall not be later than days after receipt of the documents listed in the contract.8/18/20229可编辑ppt买卖合同中的支付条款二、托收条款 跟单托收的单据通常包括有凭以提取货物的物权凭证，在何种情况下将单据交付买方，对买卖双方的权益、责任和风险都关系重大。凡以托收方式结算货款的交易，必须明确规定交单条件和付款、承兑责任以及付款期限等

11、内容。例如： 8/18/202210可编辑ppt买卖合同中的支付条款After shipment, the Seller shall send through the Sellers bank a draft drawn on the Buyer together with the shipping documents to the Buyer through the Buyers bank for collection.1、D/P at sight Upon first presentation the Buyers shall pay against documentary draft d

12、rawn by the Sellers at sight. The shipping documents are to be delivered against payment only.2、D/P after sightThe Buyers shall duly accept the documentary draft drawn by the Sellers at days sight upon first presentation and make payment on its maturity. The shipping documents are to be delivered ag

13、ainst payment only.3、D/A The Buyers shall duly accept the documentary draft drawn by the Sellers at days sight upon first presentation and make payment on its maturity. The shipping documents are to be delivered against acceptance.8/18/202211可编辑ppt买卖合同中的支付条款三、 信用证支付条款如采用跟单信用证方式结算， 一般应在买卖合同的支付条款中，就开证

14、时间，开证银行，信用证的受益人、种类、金额、装运期、到期日等作出明确规定。 1、开证时间为了明确买方的开证责任， 最好的办法是在买卖合同中，具体规定开证时间，其订法一般有以下几种：1）to be opened to reach the Sellers days before the month of shipment2）to be opened to reach the Sellers not later than (month) (day)3）to be opened within days after receipt of the Sellers advice that the goods

15、 are ready for shipment 8/18/202212可编辑ppt合同中的信用证支付条款2、开证银行应对开证银行的资信地位作必要的规定。如应“通过卖方可接受的银行”（through a bank acceptable to the Sellers） 3、受益人在一般情况下，可规定“以卖方为受益人”（in favour of the Seller） 8/18/202213可编辑ppt合同中的信用证支付条款 4、信用证的种类 在出口业务中，我方只接受不可撤消信用证。还应规定信用证是即期的，还是远期的。例如： Irrevocable Credit at days sight (at

16、days after sight) Irrevocable Credit at days after the date of B/L Irrevocable credit at days after the date of draft8/18/202214可编辑ppt合同中的信用证支付条款 5、信用证金额在实践中一般规定为发票价值的100%。但如涉及额外费用需在信用证金额外支付者，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。在合同中订明：The Buyers shall stipulate in the L/C: Port congestion surcharges, if an

17、y, at the time of shipment is for openers account and shall be paid to the beneficiaries in excess of the credit amount against their invoices and shipping companys original receipt showing actual surcharges paid.8/18/202215可编辑ppt合同中的信用证支付条款 6、到期日和到期地点 信用证的到期日（expiry date）习称信用证的有效期（validity） valid f

18、or negotiation until the 15th day after the month of shipment信用证到期有三种情况，即议付到期、承兑到期和付款到期。我出口合同一般都规定信用证到期地点在我国或在我国某地（出口或议付地点）例如： valid for negotiation in Shanghai until8/18/202216可编辑ppt合同中的信用证支付条款L/C Payment Clause in the Contract合同中信用证支付条款的具体订法，举例如下：1. Sight Payment Credit :e.g.The Buyers shall open

19、through a bank acceptable to the Sellers an Irrevocable Sight Letter of Credit to reach the Sellers days before the month of shipment, valid for negotiation in China until the 15th day after the month of shipment.8/18/202217可编辑ppt合同中的信用证支付条款2.Deferred Payment Credit :e.g. The Buyers shall open throu

20、gh a bank acceptable to the Sellers an Irrevocable Letter of Credit at days sight to reach the Sellers days before the month of shipment, valid for negotiation in China until the 15th day after the month of shipment. 简化订法，例如：Payment by Irrevocable Sight CreditBy Irrevocable Credit at 30 days sightBy Irrevocable L/C at 60 days after the date of B/L50% by L/C at sight, 50% by D/P at sight8/18/202218可编辑ppt案例1某外贸公司与某外商初次交易，按CIF术语出售一批货物，出口合同的支付条款仅规定：“凭不可撤销即期信用证在上海议付。”合同规定的交货条款为“7月在中国港口装船，运往欧洲某港，不准转运”。货物备妥后，