国际贸易实务（第四版）Chapter08 银行单证

1、（第四版）国际商务单证双语教程CHAPTER08Banking Documents银行单证 CHAPTER ONE 8.1Methods of Payment支付方式点击添加文本点击添加文本点击添加文本点击添加文本8.1.1Prepaid/CashinAdvance/Cash with Order预付/预付现金/订货付现Prepaid terms are common, especially where the transaction value is not great or where the importer/buyer trusts the exporter/seller suffic

2、iently to prepay for the shipment. Obviously, this is the best arrangement for the exporter/seller.This is the most straightforward arrangement in the international transaction where the buyer negotiates the purchase of the goods and prepays with the cash, bank wire transfer, credit card, travelers

3、check or perhaps even a personal or business check. The importer/buyer either picks up the goods on the spot, or they are shipped after the payment has been received. In this case, the banks are hardly involved other than cashing a check, handling a bank wire transfer, arranging for a travelers chec

4、k or processing the credit card payment.支付方式8.1点击添加文本点击添加文本点击添加文本点击添加文本8.1.1Prepaid/CashinAdvance/Cash with Order预付/预付现金/订货付现 预付货款的现象很普遍，尤其是在交易金额不高或进口商/买方非常信任出口商/卖方的情况下。很明显，对出口商/卖方来说，这是最好的付款方式。同时，这是国际贸易中最直接的付款方式。买方与卖方谈好购买事项后即用现金、银行电汇、信用卡或旅行支票的方式预付货款，有时也使用个人或公司支票。进口商/买方要么当场提货，要么允许卖方收到货款后再发货。在这种情况下，银行

5、的业务只包括支票付现、办理电汇、处理旅行支票或办理信用卡支付。支付方式8.1点击添加文本点击添加文本点击添加文本点击添加文本8.1.2Open Account赊销Open account terms are also common, especially where the exporter/seller sufficiently trusts that the importer/buyer will pay for the shipment at a later date. Obviously, this is the best arrangement for the importer/bu

6、yer.On open account terms the exporter/seller ships the goods to the importer/buyer on the expectation that the payment will be made at a set future date. This can be 30, 60, 90 or even 180 or 360 days after the shipment. The payment on the due date may still be made by the cash, bank wire transfer,

7、 credit card, travelers check or even a personal or business check.支付方式8.1点击添加文本点击添加文本点击添加文本点击添加文本8.1.2Open Account赊销赊销方式也很普遍，尤其是在出口商/卖方充分信任进口商/买方的情况下，即允许进口商/买方在货物装运后的一段时间内再付款。很明显，对进口商/买方来说，这是最好的付款方式。在赊销条件下，出口商/卖方将货物装运给进口商/买方，并且相信进口商/买方会在未来的某个日期付款。这个日期有可能是装运后的30天、60天、90天甚至180天或360天。到期付款时，支付的方式有现金、银行

8、电汇、信用卡、旅行支票、个人或公司支票。支付方式8.1点击添加文本点击添加文本点击添加文本点击添加文本8.1.3Documentary Collection跟单托收In a documentary collection transaction, a seller uses banks as intermediaries to ensure that the documents conveying title to the shipment are not transferred to the buyer until the payment （or suitable promise of pay

9、ment） has been made. It is a “documentary” collection because the documents form the basis of the procedure.A documentary collection transaction requires a great deal of documents.在跟单托收交易中，卖方委托银行保证在买方付款（或作出合适的付款承诺）前不能将代表货物装运的单证交给买方。由于单证是履行程序的基础，因此此类托收被称为“跟单”托收。跟单托收交易中需要的单证数量较多。支付方式8.1点击添加文本点击添加文本点击添

10、加文本点击添加文本8.1.4Documentary L/C跟单信用证In a letter of credit transaction, the buyer uses the banks as the intermediaries to ensure that payment to the seller is made only after the certain terms and conditions have been met. All the terms and conditions involve the presentation of the documents. This is

11、why the technical name for this procedure is “documentary letter of credit” （details as section 8.3）.在信用证交易中，买方委托银行保证仅在信用证的所有条款和条件都得到满足时才付款。所有的条款和条件都与交单相关。这就是为什么此类交易有一个专门的名称“跟单信用证”（详细内容参见8.3部分）。支付方式8.1 CHAPTER ONE8.2International Banking Documents国际银行单证8.2.1 Documentary Collection Payment Documents跟

12、单托收付款单证A collection order is the key document prepared by the seller specifying the terms and conditions of the documentary collection. It must be prepared with care and precision because the banks are permitted to act only upon the instructions given.国际银行单证8.2（1）The payment type and period as agree

13、d with the buyer;（2）The name and address of the buyer;（3）The buyers bank;（4）Instructions, if any, about what to do with the accepted bill of exchange;（5）The notation concerning the payment of the charges for the documentary collection;（6）Instructions for the lodging of a protest in the event of nona

14、cceptance or nonpayment;（7）Instructions for the notification of the agent or representative in the buyers country.国际银行单证8.2The following are the key provisions of the collection order：8.2.1 Documentary Collection Payment Documents跟单托收付款单证托收单是卖方缮制的单证中非常重要的一项，是说明跟单托收的条款和条件的单证。由于它是银行执行托收手续的指示，因此委托书的缮制必

15、须谨慎和精确。国际银行单证8.2（1）买方同意的付款方式和期限;（2）买方的名称和地址;（3）买方银行;（4）如有指示，应说明汇票被承兑后应如何处理;（5）标注跟单托收的手续费支付情况;（6）买方拒绝承兑或拒付后的处理办法;（7）向卖方驻买方国家的代理或代表发出通知的指示。国际银行单证8.2以下是托收单中包含的主要条款：（1）Letter of credit application (Sample 8-1).（2）Letter of credit.（3）Letter of credit advice/notification.（4）Request for amendment (to a let

16、ter of credit).（5）Amendment (to a letter of credit).（6）Amendment notification (to a letter of credit).（7）Negotiable bill of lading.（8）Document package for an importer/buyer (prepared by an exporter). （9）Draft/bill of exchange.国际银行单证8.2 8.2.2Documentary Letter of Credit PaymentDocuments 跟单信用证付款单证（1）信

17、用证申请书（见样单8-1）。（2）信用证。（3）信用证通知书。（4）（信用证）修改要求。（5）（信用证）修改函。（6）（信用证）修改通知书。（7）可转让提单。（8）（出口商）为进口商/买方准备的文件包。（9）汇票。国际银行单证8.2 8.2.2Documentary Letter of Credit PaymentDocuments 跟单信用证付款单证国际银行单证8.2 8.2.3Draft /Bill of Exchange and Acceptance汇票和承兑1.Draft/Bill of ExchangeThe most common versions of drafts are （1

18、） sight drafts which are payable when presented，and （2） time drafts (usance drafts) which are payable at a future fixed (specific) date or determinable (e.g. 30，60，90 days) date (details as section 6.8.1).2.AcceptanceAn acceptance is a time draft that has been accepted and signed by the drawee （the

19、buyer or bank） for payment at maturity. If a time draft is accepted by a buyer of merchandise, it is called a trade acceptance. If a time draft is accepted by a bank, it is called a bankers acceptance.3.Holding or Discounting Acceptance 4.Financing Transaction Using Acceptance5.“Clean” AcceptanceA “

20、clean” acceptance is one that does not have any notations attached that would compromise its value. 国际银行单证8.2 8.2.3Draft /Bill of Exchange and Acceptance汇票和承兑1.汇票汇票最普遍的版本包括：（1）即期汇票，即提示后立刻付款；（2）远期汇票，即在未来某个具体的日期或未来某个时间段（如30天、60天、90天）后付款（详细内容参见6.8.1部分）。2.承兑汇票承兑汇票是已由受票人（买方或银行）承兑和签字，以保证到期付款的远期汇票。被工商企业者承兑

21、的远期汇票是商业承兑汇票；被银行承兑的远期汇票是银行承兑汇票。3.持有或贴现承兑汇票 4.使用承兑的融资交易 5.“清洁”承兑汇票“清洁”承兑汇票是指不附带任何能让票面价值有协商余地的标注的汇票。 CHAPTER ONE8.3Documentary L/C跟单信用证跟单信用证8.3 8.3.1Types of Documentary Letters of Credit跟单信用证的分类1.Revocable，Irrevocable Letter of Credit2.Confirmed，Unconfirmed Letter of Credit 3.Special Documentary Lett

22、er of Credit（1）Revolving L/C. （2）Red clause L/C. （3）Transferable L/C. （4）Backtoback L/C. 跟单信用证8.3 8.3.1Types of Documentary Letters of Credit跟单信用证的分类 1.可撤销信用证和不可撤销信用证 2.保兑信用证和不保兑信用证 3.特殊跟单信用证（1）循环信用证。（2）红条款信用证。（3）可转让信用证。 （4）背对背信用证。 跟单信用证8.38.3.2Role of Banks银行的角色（1）In a documentary L/C, banks act up

23、on specific instructions given by an applicant （buyer） in a documentary L/C application. （2）In a documentary collection，banks act upon specific instructions given by the principal (seller) in the collection order. （3）Banks are required to act in faith and exercise reasonable care to verify that the

24、documents submitted appear to be as listed in the letter of credit or the collection order. （4）Banks are not liable for the acts of third parties. （5）Banks assume no liability or responsibility for the loss arising out of delays or loss in transit of the messages, letters, documents, etc.跟单信用证8.38.3

25、.2Role of Banks银行的角色（6）Banks assume no responsibility regarding the quantity or quality of the goods shipped. （7）Without explicit instructions，banks take no steps to store or insure the goods. （8）If a documentary collection remains unpaid or a bill of exchange is not accepted and the collecting bank

26、 receives no new instructions with 90 days，it may return the documents to the bank from which it received the collection order.（9）So long as the documents presented to the banks appear on their face to comply with the terms and conditions of a letter of credit, banks must accept them and initiate th

27、e payment process as stipulated in the L/C.跟单信用证8.38.3.2Role of Banks银行的角色（1）在跟单信用证中，银行根据开证申请人（买方）所提供的跟单信用证申请书上的详细指示办理业务。（2）在跟单托收中，银行根据委托人（卖方）所提供的托收单上的详细指示办理业务。（3）银行应该以诚实的态度、合理的方式来核查所收到的单证是否与信用证或托收单上所列明的一致。但是，银行不对所收到的单证的真实性负责。（4）银行不对第三方的行为所造成的损失负责。（5）对于信息、邮件、单证在运送途中的延误或遗失所造成的损失，银行概不负责。（5）银行不对所装运货物的数

28、量或质量负责。跟单信用证8.38.3.2Role of Banks银行的角色（7）若无明确指示，银行不负责存储货物或给货物投保。这对买卖双方来说是个难题。未收到货款的卖方仍然拥有货物的所有权以及保险利益。（8）在跟单托收项下，如果代收行在汇票被拒付或被拒绝承兑后的90天内得不到任何指示，那么代收行将把单证退还给向其发出托收单的银行。（9）只要所提交单证的表面符合信用证上的条款和条件，银行就必须接受这些单证并开始办理信用证上规定的付款手续。跟单信用证8.38.3.3Electronic Application for a Documentary L/C跟单信用证的电子申请书Its becomin

29、g more and more common. Buyers install software on their office PCs that enable them to fill out an application and send it to their banks processing center. The security is provided using the encryption and password systems. Electronic applications enable the repeat letter of credit applicant faste

30、r turnaround and cut paperwork for everybody.这类支付方式正日趋普及。买方先在办公室的电脑上安装相应的软件，然后在电脑上填写开证申请书，并通过网络将申请书传送到银行数据处理中心。该程序的安全通过密码来保证。电子申请使重复申请信用证的申请人工作效率更高，减少了纸质工作。跟单信用证8.38.3.4Documents Movement for Issuance of an L/C信用证开立的单证流程Figure 8-1Document Movement for Issuance of an L/C跟单信用证8.38.3.4Documents Movemen

31、t for Issuance of an L/C信用证开立的单证流程图8-1信用证开立的单证流程图跟单信用证8.3 8.3.5Documents Movement for Amendment to an L/C信用证修改的单证流程Figure 8-2Documents Movement for Amendment to an L/C跟单信用证8.3 8.3.5Documents Movement for Amendment to an L/C信用证修改的单证流程图8-2信用证修改的单证流程图跟单信用证8.3 8.3.6Documents and Goods Movement for Utili

32、zation of an L/C信用证下单证和货物的流转Figure 8-3Document and Goods Movement for Utilization of an L/C跟单信用证8.3 8.3.6Documents and Goods Movement for Utilization of an L/C信用证下单证和货物的流转图8-3信用证下单证和货物的流转图跟单信用证8.31.Irrevocable Straight Documentary L/CAdvantage/disadvantage： It is of greatest advantage to the buyer w

33、ho does not incur a liability to pay the seller until his own bank reviews the documents.Engagement clauses： We hereby engage with you that each draft drawn and presented to us under and in compliance with the terms of this documentary L/C will be duly honored by us.This L/C is subject to UCP600 and

34、 engages us in accordance with the terms thereof.跟单信用证8.32.Irrevocable Negotiation Documentary L/CAdvantage/disadvantage：This form of L/C is of advantage to the seller who does not have to wait until the buyers bank reviews the documents to get the L/C paid.Engagement clauses：The L/C available with

35、any bank，by negotiation for payment of beneficiarys draft at sight . This L/C is subject to UCP600 and engages us in accordance with the terms thereof.跟单信用证8.33.Irrevocable Unconfirmed Documentary L/CAdvantage/disadvantage： There is a slight advantage to the buyer as the buyer is typically responsib

36、le for paying the documentary L/C fees. Since confirmation incurs a fee，the buyer would have a small savings.Engagement clauses：This L/C is subject to UCP600 and engages us in accordance with the terms thereof. The enclosed advice is sent to you without confirmation.跟单信用证8.34.Irrevocable Confirmed D

37、ocumentary L/CAdvantage/disadvantage: This is the most secure L/C for the seller because it adds the guarantee of the second （and usually local） bank to that of the issuing bank. The confirmation by the second bank is the equivalent of added insurance, and the insurance costs money, so this form of

38、the L/C is more costly.Engagement clauses：This L/C is subject to UCP600 and engages us in accordance with the terms thereof. Confirmation instructions： with confirm，or confirmed.跟单信用证8.31.不可撤销直接付款跟单信用证优缺点：对买方非常有利，因为买方在其指定银行核查单证之前不需承担付款责任。表示文句：我行保证及时对所有根据本信用证开具并与其条款相符的汇票兑付。本信用证根据UCP600开立，我行受信用证条款的约束。

39、2.不可撤销议付跟单信用证优缺点：这类信用证对卖方有利，因为卖方在买方银行审核单证之前即可得到货款。表示文句：信用证在任何银行都可以根据受益人的即期汇票议付；本信用证根据UCP600开立，我行受信用证条款的约束。跟单信用证8.33.不可撤销不保兑跟单信用证优缺点：这类信用证对买方稍有利，因为信用证相关费用通常由买方承担，在不保兑情况下，买方可省去一笔费用。表示文句：本信用证根据UCP600开立，我行受信用证条款的约束。附件中的通知已在未保兑的情况下发送给你方。4.不可撤销保兑跟单信用证优缺点：它是对卖方最有保障的信用证，因为有第二家银行（一般是本地银行）对信用证的开证行付款责任进行担保。第二家

40、银行的保兑相当于额外的保险，这种保险不是免费的，因此它是更昂贵的信用证。表示文句：本信用证根据UCP600开立，我行受信用证条款的约束。保兑指示：保兑或受保兑。跟单信用证8.38.3.7Discrepancies with Documents单证不符点If a bank involved in the transaction finds the discrepancies in the documents，it has several options：（1）The advising or confirming bank can refuse to accept the documents an

41、d return them to the seller (beneficiary) so that they can be corrected or replaced.（2）The issuing bank，if it feels the discrepancy is not material to the transaction，can ask the buyer (applicant) for a waiver for the specific discrepancy，but must do so within seven banking days.（3）The advising or confirming bank can remit the documents under approval to the issuing bank for settlement.（4）The issuing or confirming bank can return the incorrect documents directly