商务英语函电市公开课金奖市赛课一等奖课件

1、商务英语函电 BUSINESS ENGLISH CORRESPONDENCE 第1页 Negotiation of a Contract (inquiry, offer, counter-offer, acceptance, contract) - Execution of a contract (payment, shipment, packing, insurance, dispute and claim)第2页Chapter 8 Terms of payment支付条款第3页Teaching objective-the instruments used in international

2、trade.-special terms and expressions.-letter writing & translation skills.第4页International settlement - international payments and settlements are financial activities conducted among different countries in which either payments are effected or funds are transferred from one country to another for t

3、he purpose of settling accounts, debts, claims, etc.国际结算第5页Types of international settlement. usually is divided into three broad categories: -remittance -collection -letter of credit. 第6页International customs and practicesInternational Practices concerning Bills 票据: Bill of Exchange Act,1882, 英国票据法

4、 英美法系票据法经典代表 Geneva Uniform Bill Act. 日内瓦统一票据法 大陆法系票据法代表第7页（2）International Practices concerning Settlement: Uniform Rules for Collection, ICC Publication No.522 托收统一规则 简称 URC522 Uniform Customs and Practice for Commercial Documentary Credits, 1993 Revision, ICC Publication No.500 跟单信用证统一通例 简称UCP500

5、 UCP600第8页Banking network Commercial banks have the following net works -correspondent bank or correspondents 代理行 或业务往来行 - branch& sub-branch ( also called sister bank) 分行和支行第9页 Payment Instruments支付工具第10页 Learning FocusDraft 汇票 Definition Parties involved Content Types Promissory Note 本票Check 支票 De

6、finition Parties involved Types * Acts of Draft 票据行为第11页Definition of Draft Draft 汇票 is an unconditional written order signed by one party (drawer 出票人) requiring a second party (drawee 受票人/ payer 付款人) to make payment in lawful money immediately or at the determinable future time to the third party (

7、 payee 收款人) . 汇票是出票人签署无条件执行书面命令，要求第二方即受票人/付款人马上或在未来某一特定时间内以法定货币付款给第三方即收款人。第12页Parties Involved c. 收款人 (usu. Exporter or Exporters bank) DRAWERDRAWEE/ PAYERPAYEEDRAFT/ORDERa. 出票人 (usu. Exporter or Exporters bank) b. 受票人/付款人 (usu. Importer or Importers bank) 第13页 纽约A企业向巴黎B企业采购一批商品。价值为10，000美元，约定装运后30天

8、付款。巴黎企业C向纽约企业D采购一批商品，价值为10,000美元。而企业B与C之间刚好存在某种业务关系，C将物品与劳动以借贷方式提供给B。 他们之间关系：New York Paris美国企业A 法国企业B美国企业D 法国企业C商品现金商品现金现金商品第14页 1. _ 企业开立一张汇票，收款人是 _付款人是 _。 汇票开立后，B将汇票交给 C.B将其对A债权转让给C，委托A对C直接支付来处理其对C该推行债务。以此处理B与A,A与C之间债权债务关系.New York Paris美国企业A 法国企业B美国企业D 法国企业C商品现金商品现金现金商品法国B法国企业C美国企业A第15页 2. 法国企业C

9、收到汇票后，为了清偿其对美国企业D债务，能够将以上汇票经过背书转让给D，由D去向A提醒汇票，要求A付款。New York Paris美国企业A 法国企业B美国企业D 法国企业C商品现金商品现金现金商品第16页注：汇票出票人既能够是出口商，也能够是进口商。汇票由出口商出具，寄送给进口商，资金流动方向与汇票递送方向相反，称为“逆汇”。汇票由进口商向银行申请开立，寄送给出口商，资金流动方向与汇票递送方向相同，称为“顺汇”。第17页Date and place of issue 签发日期、地点Name of Payee 收款人姓名Currency and Amount 货币名称、金额数目Name of

10、 Drawee/ Payer 受票人/付款人姓名Drawers name signature 出票人姓名及署名“Draft” or “Bill of Exchange” 汇票字样 Unconditional order to pay 无条件支付命令Time of payment 支付时间Credit reference 信用备查Content of Draft 第18页A Typical DraftEXCHANGE for U.S.$236000.00 Shanghai, May25, At 30 days sight of this FIRST of Exchange（Second of t

11、he same tenor and date being unpaid）pay to the order of Bank of China Shanghai Branch the sum of U.S. dollars TWO HUNDRED AND THIRTY-SIX THOUSAND ONLY value received. To: J & H Company For: China Machinery & Equipment 85 Malya Road Import & Export Corp.,S.B. New York, U.S.A (Signed)Drawee受票人Drawer出票

12、人Payee收款人第19页Bill of Exchange / Draft信用证开证行名称信用证号码开证日期汇票号码小写货币金额出票日期、地点付款期限收款人大写货币金额付款人名址出票人名址及签章第20页1. According to the identity of drawer/drawee a. Bankers Draft （银行汇票） b. Commercial Draft （商业汇票）2. According to whether or not commercial documents are attached a. Clean Bill （光票） b. Documentary Bill

13、 （跟单汇票）3. According to the time of payment a. Sight/Demand Draft （即期汇票） b. Time/Usance/Term Draft （远期汇票） Types of Draft 第21页1. According to the identity of drawer/drawee a. Bankers Draft （银行汇票） Draft drawn among banks. It is mainly used in settling payment obligations between banks. b. Commercial Dr

14、aft （商业汇票） Draft drawn among traders/companies. It is the mostly used instrument in world trade.Types of Draft 第22页Drawee/ Payer受票人/付款人第23页2. According to whether or not commercial documents are attacheda. Clean Bill （光票） paid without the presentation of any other documents attached . A bankers draf

15、t is usually clean. b. Documentary Bill （跟单汇票：国际贸易中使用最广泛） can be paid only when certain other documents, e.g. shipping documents have been attached to and presented together with the draft. Commercial drafts are usually documentary.Types of Draft 第24页3. According to the time of paymenta. Sight/Deman

16、d Draft （即期汇票） Payment is to be made at the sight of the draft.b. Time/Usance/Term Draft （远期汇票） Payment is to be made in a specified number of days after sight, or after the date of issue or acceptance, or at a fixed future time. Types of Draft 第25页Sentence Translationwe propose to pay by Bill of Ex

17、change at 30 days, documents against acceptance. Please confirm if it is acceptable to you.我们提议以见票后30天付款汇票承兑交单方式支付。如你方能接收，请确认。we agree to draw on you a sight draft through a bank for the value of the goods ordered.我们同意经过银行开出即期汇票向你方收取货款。第26页Acts of Draft 票据行为 The major acts of draft include Issue 出票,

18、 Presentation 提醒, Acceptance 承兑, Payment支付, Endorsement 背书, Discount 贴现，Dishonor 拒付, and Recourse 追索. Issue （出票） Issue refers to the fact that the Drawer draws up a bill of exchange, signs it and delivers it to the Drawee / Payer. 出票人签发汇票并交付给收款人行为。 第27页Acts of Draft 票据行为 Presentation （提醒） Presentati

19、on refers to the fact that the Bearer delivers the draft to the Payer for payment or acceptance. 持票人将汇票提交付款人要求付款或承兑行为。a. Presentation for payment （付款提醒）b. Presentation for Acceptance（承兑提醒） 第28页Acts of Draft 票据行为Acceptance （承兑） Acceptance means that the Payer accepts the time draft， signing “accepted

20、” on the draft with date and signature. 付款人在持票人向其提醒远期汇票时，在汇票上署名，承诺于汇票到期时付款行为。详细做法是付款人在汇票正面写明“承兑（Accepted）”字样，注明承兑日期，于签章后交还持票人。Note: The acceptor (承兑人) is legally bound by acceptance.第29页Endorsement （背书） Endorsement means the endorser/bearer signs his name on the back of the draft, indicating the tit

21、le of the draft is transferred to another party /endorsee. It is an act of negotiation （转让）.背书人/转让人在汇票后面签上自己名字，并记载被背书人名称，把汇票权利转让给被背书人即受让人。受让人成为持票人，是票据债权人。受让人有权以背书方式再行转让汇票权利。 Acts of Draft 票据行为第30页Types of Endorsement （背书） 1). Blank endorsement （空白背书/不记名背书）2). Specific endorsement （记名背书） 3). Restrict

22、ive endorsement （限定背书） Acts of Draft 票据行为第31页Types of Endorsement （背书） 1). Blank endorsement （空白背书/不记名背书） The draft specifies NO endorsee and can be transferred many times. FOR C COMPANY (SIGNED) * C company 是背书人 Acts of Draft 票据行为第32页Types of Endorsement （背书） 2). Specific endorsement （记名背书） The dra

23、ft specifies AN endorsee with “ pay to order” or “pay to order of” and can be transferred many times.PAY TO THE ORDER OF D COMPANY FOR C COMPANY (SIGNED)* D company 是被背书人， C company 是背书人Acts of Draft 票据行为第33页Types of Endorsement （背书） 3). Restrictive endorsement （限定背书） The draft specifies just ONE en

24、dorsee with “pay to only”, thus forbidding further negotiation. PAY TO D COMPANY ONLLY FOR C COMPANY (SIGNED) PAY TO D COMPANY NOT TO ORDER FOR C COMPANY (SIGNED)Acts of Draft 票据行为第34页Discount （贴现） If the Bearer intends to get payment before the accepted draft is actually due for payment，a time draf

25、t can be discounted at a Discounting Bank in international trade 贴现指远期汇票（经进口商）承兑后，还未到期。出口商为了提前取得货款，将汇票转让给银行，由银行从票面金额（face value) 中扣减按一定贴现率（discount rate)计算贴现利息(discount interest)后，将余款付给持票人（出口商）行为。Acts of Draft 票据行为第35页 Dishonor （拒付） The draft is dishonored when the Drawee refuses to accept the draft

26、 or make the payment. Recourse (追索)出现拒付，持票人有追索权。即有权向其前手（背书人、出票人）要求偿付汇票金额、利息和其它费用权利。Acts of Draft 票据行为第36页Write a Draft as required below. 杭州景程进出口公司向新加坡Optrex公司出售玩具一批，发票总金额为USD1256.00。承运人来电告知货已到达目地。现出口商欲收回货款，于12月15日向进口商开立汇票，要求进口商见票后15天按照发票金额全额付款。 注：出口商收款银行为 “中国银行浙江省分行”，进口商地址为 Hyde Road 12#, Singapore

27、 City, Singapore.Exercise: 第37页EXCHANGE for USD At sight of this First OF Exchange (Second of the same tenor and date being unpaid) pay to the order of the sum of U. S. dollars value received.To: For: President XXX Bill of Exchange1,256.00 Hangzhou, Dec 15, 15 days Bank of China Zhejiang Branch ONE

28、THOUSAND TWO HUNDRED AND FIFTY SIX ONLYOptrex Company 12 Hyde Road, Singapore City, Singapore. Import and Export Company. Hangzhou Jingcheng第38页 Learning FocusDraft 汇票 Definition Parties involved Content Types Promissory Note 本票Check 支票 Definition Parties involved Types * Acts of Draft 票据行为第39页Defin

29、ition of Promissory Note The promissory note 本票 is an unconditional promise in writing made by one person (the maker 出票人) to another (the payee / holder 收款人/ 持票人） signed by the maker to engaging to pay on demand or at a fixed or determinable time a certain amount of money to or to the order of a spe

30、cified person or to bearer 持有些人. 本票是由出票人署名发出给持票人/收款人无条件书面承诺，确保一经要求或在未来一个安排好日期即支付一个特定数目标款项给某个特定人或他指定人或持票据人。第40页How many parties are involved in promissory note ?2 parties a. The Maker/ Issuer 出票人 (usu. importer or importers bank)b. The Payee/ holder 收款人/持有些人 (usu. exporter or exporters bank)第41页 纽约A企

31、业向巴黎B企业采购一批商品。价值为10，000美元，约定装运后30天付款。巴黎企业C向纽约企业D采购一批商品，价值为10,000美元。而企业B与C之间刚好存在某种业务关系，C将物品与劳动以借贷方式提供给B。 他们之间关系美国企业A 法国企业B美国企业D 法国企业C商品现金商品现金现金商品案例1本票处理方案？第42页美国企业A 法国企业B美国企业D 法国企业C商品现金商品现金现金商品案例1本票处理方案？_开立一张本票交给_，以此作为对B确保推行债务义务债权凭证。B将本票背书转让给C来推行其对C债务。一样，C能够将该本票背书转让给D来推行其对D债务。美国企业AB第43页Sample of Prom

32、issory notePromissory Note For GBP800.00 London, 8th Oct. At 60 days after date we promise to pay against the Promissory Note to the order of Bank of China the sum of GBP800.00 (say EIGHT HUNDRED ONLY) payable in Beijing, China. For Bank of Europe, London (signature)第44页第45页NOTE: 1. Commercial promi

33、ssory notes or traders notes are rarely used in international trade practice. 2. Bankers promissory notes, or bankers notes are more widely used in international trade today. 第46页 Learning FocusDraft 汇票 Definition Parties involved Content Types Promissory Note 本票Check 支票 Definition Parties involved

34、Types * Acts of Draft 票据行为第47页Checque / check 支票An unconditional written order addressed by the customer (drawer 出票人) to a bank (drawee 受票人) authorizing the bank to pay on demand a specified sum of money to or to the order of a named person or to bearer (payee 收款人). 支票是出票人签发，委托办理支票存款业务银行或者其它金融机构在见票时

35、无条件支付确定金额给收款人或者持票人票据。 第48页Checque / check 支票3 parties are involved The Drawer The Drawee/ Payer (always a Bank) The Payee (trader / bank)第49页Cheque / check 支票NOTE: A check is a special kind of draft in that the drawee is always a bank with which the drawer has an account.A check is always paid upon

36、presentation 凭票支付 except that when the drawer does not want the payee to collect the money immediately, the drawer can postdate 填上较晚日期 the check. 第50页 纽约A企业向巴黎B企业采购一批商品。价值为10，000美元，约定装运后30天付款。巴黎企业C向纽约企业D采购一批商品，价值为10,000美元。而企业B与C之间刚好存在某种业务关系，C将物品与劳动以借贷方式提供给B。 他们之间关系美国企业A 法国企业B美国企业D 法国企业C商品现金商品现金现金商品案

37、例1支票处理方案？第51页假如A企业资金账户银行为纽约ABC银行。A企业能够经过开立支票来推行其对B债务。B企业拿到支票以后，能够将支票背书转让给C来推行其对C债务。一样，C能够将该支票背书转让给D来推行其对D债务。支票到期以后，D拿着票据到ABC银行提醒付款。得到付款后，ABCD之间债务关系全部得到清偿。案例1支票处理方案？第52页Types of check Standards of Classification: Whether the check can be paid to the order of somebody or to somebody to bearerWhether o

38、r not the Check is crossed:According to PRC Law of Negotiable InstrumentsWhether or not the Check will be dishonored.第53页Types of check According to the check can be paid to the order of somebody or to somebody 记名支票（Cheque payable to order）：在支票收款人一栏，写明收款人姓名，如“限付某人”(Pay A Only)或“指定人”(Pay A Order)，取款时

39、须由收款人签章，方可支取。 to bearer 空白支票（Cheque payable to bearer）：支票上不记载收款人姓名，只写“付来人”(Pay bearer)。取款时持票人无须在支票背后签章，即可支取。此项支票仅凭交付而转让。第54页Sample of CheckCheque For U.S. $5,000 London, 8th Oct. Pay to the order of United Trading Co. the sum ofFIVE THOUSAND US DOLLARS. For Samuel and John Company, London (signature)第55页Drawer出票人Payee收款人第56页 According to whether or n