国际结算 第四章 托收：chapter4 Collection

InternationalSettlementChapter4CollectionChapter4Collection4.1AnOverviewofCollection4.2PartiestoCollection4.3TypesofCollection4.4ResponsibilityandObligationunderCollection4.5PointsforAttentionunderCollection4.6InternationalcustomsandpracticeforCollection—URC5224.1AnOverviewofCollection1.GeneralDefinitionofCollectionCollectionisakindofpaymentmethodininternationalsettlement.Itmeanswhenexporter(orthecreditor)hasshippedtheorderedgoodsorprovidedtheregulatedservices,hewillsubmitfinancialdocumentsorcommercialdocumentsorboth,whichevidencethefulfillmentofthecontractobligationandclaimthereto,tohisbank,requesthisbank,toentrusttheimporter’sbank(normallytheexporterbank’scorrespondentbank)topresentthedocumenttotheimporter(orthedebtor),andtocollectmoneyforgoodsorservicefromtheimporter.DefinitionofCollectionUndertheUniformRulesforCollection(URC),ICCPublicationNo.522collectionmeans:thehandlingbybanksofdocuments,inaccordancewithinstructionsreceived,inorderto:Obtainpaymentand/oracceptance;Deliverdocumentsagainstpaymentand/oragainstacceptance;Deliverdocumentsonothertermsandconditions.Attention:Financialdocuments:billsofexchange,promissorynotes,cheques,orothersimilarinstrumentsusedforobtainingthepayment.Commercialdocuments:invoices,transportdocuments,documentsoftitleorothersimilardocuments,oranyotherdocumentswhatsoever,notbeingfinancialdocuments.documentsfinancialdocumentsCparisonwithothertermsofpaymentFourBasicTermsofPaymentcashinadvanceopenaccountdocumentary(letterof)creditdocumentarycollectionUndercashinadvance,theimporterpaystheexporterbeforedeliveryofgoodsbytheexporter,theimporterextendcredittotheexporterandbearstheriskofexporter’snon-delivery.(infavoroftheexporter)Underopenaccount,theexportershipsthegoodsandsendtheshippingdocumentsdirectlytotheimporter,theimporterwillsettlethedebtsatadefinitefuturetime.Theexporterwillbeartheriskofimporter’snon-payment.(infavoroftheimporter)Collectionisaeffectivemethodthatcancompromisetheinterestconflictbetweenimporterandexporter.Whencomparedwiththesimplepricetermscashondelivery(COD),collectionisdistinguishedfromthetypicalCODintwoways:insteadofanindividualorashippingcompanycollectingforpayment,itisthebankhandlethetransaction;insteadofcashondeliveryforgoods,itiscashondeliveryfortitledocument(billoflading)thatisthenusedtoclaimthegoodsfromtheshippingcompany.Whencomparedwithdocumentaryletterofcredit,thehandingproceduresundercollectionismuchthesameasforthedocumentarycredit.However,therearestilltwomajordifferentexists:thedraftinvolvedundercollectionisnotdrawnonthebankforpayment,burratherontheimporteritself;theseller’bankhasnoobligationtopayuponpresentationbutonlyactasaagentbankonbehalfoftheseller,thusearningcommissionsfortheservicesprovided.Formtheperspectiveoftheimporter,adocumentarycollectionfallsbetweenopenaccountanddocumentarycredit.4.2PartiestoCollectionPrincipalRemittingBankCollectingBank[PresentingBank]Drawee1.PartiesPrincipal:

Itisapartythatentruststhebanktohandlecollectionbusiness.Hehandscommercialdocumentsorfinancialinstrumentsorbothtothebank,instructingtheremittingbanktocollectmoneyforgoodsorserviceforhim.RemittingBank:

Itisabankthatprincipalhasentrustedtohandlecollectionbusiness.Itisusuallylocatedintheexporter’scountry.CollectingBank:

Itisaimporter’sbankwhichacceptstheremittingbank’sinstructionsandinvolvedinthecollectionprocess..Itreceivescommercialdocumentsand/orfinancialdocumentsfromtheremittingbank,andfollowscollectioninstructiontoobtainpaymentfromthedrawee.PresentingBank:

Itisabankthatmakesthepresentationtothedrawee.Drawee:

Draweeisapartytowhompresentationistobemadeaccordingtothecollectioninstruction,itisusuallytheimporterorbuyerunderasalescontract.2.

LiabilitiesofthePartiesPrincipal:Delivergoodsstipulatedinthecontract;Submitdocumentscomplyingwithcontract;FillintheApplicationformforcollectionandetc.RemittingBank:Createcollectioninstructionaccordingtotheapplicationformsubmittedbytheprincipal;Examdocumentsandsendthemtocollectingbanketc.CollectingBankExecutetheremittingbank’scollectioninstruction;Examdocumentsanddeliverythemtoimporteragainstpaymentand/oragainstacceptanceand/oronothertermsandconditions;Whenfindinganyinconsistenceamongthecollectioninstructionandaccompanieddocuments,itshouldnotifytheremittingbankwithoutdelay.Collectproceedsstrictlyaccordingtotheinstructionsoftheremittingbank.PresentingBankThepresentingbankisresponsibleforconfirmingthattheacceptanceofbillappearstobecompleteandcorrect,butisnotresponsiblefortheauthenticityofthesignatureorfortheauthorityofthesignatory.Intheeventofnon-paymentornon-acceptance,thepresentingbankshouldascertainthereasonsfordishonorableandadvisetheremittingbankaccordinglywithoutdelay.DraweeExaminethedocumentstodeterminewhetheritwillacceptornot.Payoracceptthedraftbasedonthetermsofthecollection.Thedraweemayrefusetopay,however,oncethedraweepaysthedraftoracceptsandpaysthedraftatmaturity,ithastherighttoretainthedraft,evidencingthedischargeofhisliability.3.

RelationshipBetweenthePartiesprincipaldraweecollectingbankremittingbanksalescontractcollectionapplicationcollectioninstructions4.3TypesofCollectioncollectionCleanCollectionDocumentaryCollectionDocumentsagainstPayment(D/P)(atsightandaftersight)DocumentsagainstAcceptance(D/A)DirectCollection1CleanCollectionItiscollectionoffinancialdocumentsnotaccompaniedbycommercialdocuments.Acleancollectionmeansanarrangementwherebytheprincipalonthedraweeforthevalueofthegoods/servicesandpresentsthedraft(s)toremittingbankforcollection.Theremittingbankthensendsthedraft(s)alongwithacollectioninstructiontocollectingbankforpayment.2DocumentaryCollectionDocumentarycollectionmeanscollectionof:

(1)financialdocumentsaccompaniedbycommercialdocument;

(2)commercialdocumentsnotaccompaniedbyfinancialdocuments.

Itreferstotheprocessbywhichtheprincipalsubmitsfinancialdocumentsaccompaniedbycommercialdocumentsorcommercialdocumentsonlytoremittingbankforcollectingproceedsfromthedrawee.Underadocumentarycollection,thecollectingbankwillonlyreleasethedocumentstothedraweeagainstpaymentoracceptanceofthefinancialdocuments.2.1DocumentsagainstPayment(D/P)

D/Pmeansdocumentswillbereleasedonlyagainstpayment.Theprincipalorhisagentsubmitsthedocumentstotheremittingbankwithanordertodeliverthedocumentstothedraweeorhisagentonlywhenthedocumentshavebeenpaid.TheOverviewofD/Patsight

UnderD/Patsight,thecolletingbankpresentdocumentstothepayeeforpayment.Onlyafterthepaymenthasbeeneffectedondemand(atsight),canthedocumentsbereleasedtotheimporter.TheOverviewofD/Paftersight

UnderD/Paftersight,thecollectingbankfirstpresentsthedrafttothedraweeforacceptance,butdoesnotreleasethedocumentstothedrawee,andwhentheacceptedbillmatures,thecollectingbankpresentsittothedraweeforpayment,andonlyagainstthepaymentwillthecollectingbankreleasethedocumentstothedrawee.TheProceduresofD/PatsightPrincipalCollectingbankRemittingbankDrawee8.Creditsprincipal’saccount7.Transfers3.Examsandsendsrelateddocuments2.Shipmentandsubmitsdocuments4.Presentsforpayments5.pay1.SignacontractandindicateD/Patsight6.Deliversallthedocuments

TheProceduresofD/Paftersight5.Acceptance6.

presentsthedraftforpayment7.

effectspaymentPrincipalCollectingbankRemittingbankDrawee10.Creditsprincipal’saccount9.Transfers3.Examsandsendsrelateddocuments2.Shipmentandsubmitsdocuments4.Presentsforacceptance51.SignacontractandindicateD/Paftersight8.Releasethedocuments672.2.

DocumentsagainstAcceptance(D/A)Documentsagainstacceptancemeansthatthecollectingbankisallowedtoreleasethedocumentstothedraweeagainstthedrawee’sacceptanceofadraft.ThedraftunderD/Aisatimedraft.Itmaybemadepayableafterdateoraftersight.TheProceduresofD/A5.Acceptance6.

releasesthedocuments7.presentsthedraftforpaymentPrincipalCollectingbankRemittingbankDrawee10.Creditsprincipal’saccount9.Transfers3.Examsandsendsrelateddocuments2.Shipmentandsubmitsdocuments4.Presentsforacceptance51.SignacontractandindicateD/A68.Effectspayment73

DirectCollectionDirectcollectionisanarrangementwhichtheprincipalobtainsremittingbank’spre-numbereddirectcollectioninstruction,whichisfilledbytheprincipalhimselfenablinghimtosendthedocumentsdirectlytocollectingbankforcollection.ProceduresofDirectCollection3.

Theprincipalforwardsthefilledcollectioninstructionsaccompaniedbydocumentsdirectlytothecollectingbank;PrincipalCollectingbankRemittingbankDrawee7.Creditsprincipal’saccount6.transfers2.

pre-numbercollectioninstruction4.

presentsthedocumentsforacceptance/payment5.

effectspaymentandreleasesthedocuments1.

signacontractandindicatecollection34.4ResponsibilityandObligationunderCollection1responsibilityandobligationofprincipleTotheimporter(drawee)Establishthesalescontractrelationship;Prepareandshipthegoodsinstrictcompliancewiththequalityandquantityrequirementinthesalescontract;TotheremittingbankEstablishtheprinciple-agentrelationship;Presentthestipulateddocumentstotheremittingbankforcollection.Theprinciple-agentrelationshipwiththeremittingbankisestablishedbycollectionapplicationmadebytheprincipalandconfirmedbytheremittingbank.Themaincontentsofthecollectionapplicationinclude:documentsreleasingterms.thereimbursementmethodwhenfundshasbeencollectedbythecollectingbank.warrantandinsuranceunderD/Paftersight.bankingcharges.

whendishonoredbyimporter,whetherit’snecessarytomakeprotest.2.responsibilityandobligationofremittingbankCheckthecollectionapplicationandspecialinstructionfromtheprincipal.Verifythetypeandnumberofdocumentstobeapparentinconsistentwiththoseappearedonthecollectionapplication.

(Attention:Theremittingbankisnotresponsibleforcheckingcontentofdocuments.Forthepurposeofprovidinghighqualityservicestothecustomer,remittingbankwilltakethereasonablecaretomakesimplecheckingofthepresenteddocuments.)Create

thecollectioninstruction(collectionorder).3responsibilityandobligationofcollectingbankanddraweeCollectingbankHandletheinstructionreceivedfromremittingbank;Confirmdocumentsreceivedareinaccordancewiththoselistedonthecollectioninstruction;Createthenecessarydocumenttofacilitatethecollectionbusinessaspertheinstructionfromtheremittingbank;Effectpaymentwithoutdelay;NotificationofthecollectionsituationDraweeFulfillthepaymentobligationundersalescontract.

Ifthedraweerefusetomakeacceptanceoreffectpayment,itmuststatethereasontothecollectingbank(presentingbank,ifany),otherwiseitwillconstitutedefault.Hastherighttocheckdocumentsbeforeacceptanceorpayment4.5PointsforAttentionunderCollection1TransportDocumentsGoodsshouldnotbedelivereddirectlytotheaddressofabankorconsignedtoortotheorderofabankwithoutprioragreementonthepartofthatbank.Inordertotransfertherealrightfollowingthedocuments’released,theconsigneemustbewrittenas“Toorder”or“Toorderofshipper”,andthecorrectsampleisgivenbelow:

BillofladingShipper

TheExportingCompany,Tianjin

Consignee

ToorderNotifypartyTheImportingCompany

25QueenStreet,HongKong2InterestIfthecollectioninstructionspecifiesthatinterestistobecollectedandthedraweerefusestopaysuchinterest,thepresentingbankmaydeliverthedocument(s)againstpaymentoracceptanceoronothertermsandconditionsastherealfactswithoutcollectingsuchinterest.

Wheresuchinterestistobecollected,thecollectioninstructionmustspecifytherateofinterest,interestperiodandbasisofcalculation.Wherethecollectioninstructionexpresslystatesthatinterestmaynotbewaivedandthedraweerefusestopaysuchinterest,thepresentingbankwillnotdeliverdocumentsandwillnotberesponsibleforanyconsequencesarisingoutofanydelayinthedeliveryofdocument(s).Theinterestinstructionsinthecollectioninstructionsmustbemarkedinthefollowingsquares:□Pleasecollectinterestfordelayinpaymentcalculatedfromthematuritytothedateofactualpaymentattherateof…%p.a.onthebasisof360daysayearfromthedrawee.□Waive/(donotwaive)interestifrefusedbythedrawee.3ChargesandExpensesIfthecollectioninstructionspecifiesthatcollectionchargesand/orexpensesaretobepaidbydraweeandthedraweerefusestopaythem,thepresentingbankmaydeliverthedocument(s)againstpaymentoracceptanceoronothertermsandconditionsastherealfactswithoutcollectingchargesand/orexpenses.

Whenevercollectionchargesand/orexpensesaresowaived,theywillbepaidbyprincipalandmaybedeductedformtheproceeds.Wherethecollectioninstructionexpresslystatesthatchargesand/orexpensesmaynotbewaivedandthedraweerefusestopaysuchchargesand/orexpenses,thepresentingbankwillnotdeliverdocumentsandwillnotberesponsibleforanyconsequencescausedbythedelayinthedeliveryofthedocument(s).

Whenpaymentofcollectionchargesand/orexpenseshasbeenrefused,thepresentingbankmustinformtheremittingbankbytelecommunicationorotherexpeditiousmeanswithoutdelay.Thechargesand/orexpensesinstructionsinthecollectioninstructionmustbemarkedinthefollowingsquares:□Collectioncharges/expensesoutsideChinaareforaccountofthedrawee.□Waive/(donotwaive)chargesifrefusedbythedrawee.□Collectionchargesmaynotbewaivedandthedraweerefusedtopaysuchcharges,thepresentingbankwillnotdeliverdocuments.4ProtestThecollectioninstructionshouldgivespecificinstructionsregardingprotest,intheeventofnon-paymentornon-acceptance.Intheabsenceofsuchspecificinstructions,thebankshavenoobligationtohavethedocument(s)protestedfornon-paymentornon-acceptance.Theprotestinstructionsinthecollectioninstructionsmustbemarkedinthefollowingsquares:□Donotprotestincaseofdishonor.□Protestfor□Non-acceptance□Non-payment.□WewillgiveinstructiontoyouuponreceiptofSWIFT/airmailadviceofNon-acceptance/Non-acceptancewithreasons.5generalnotesandcautionsforhandlingcollectionbusinessFundamentalnotesandcautionsTipsandcautionsforthesellersTipsandcautionsforthebuyers4.6InternationalcustomsandpracticeforCollection—URC5221FormingprocessofURC522In1958,theinternationalchamberofcommercedrafteduniformrulesforcollectionofcommercialpaper.(ICCPublicationNo.192),ithaslaidasolidfoundationtotheform,structure,procedure,principleandunifiedtermsanddefinitionofcollectionbusiness.In1967,theICCpublisheditsNo.254publicationswhichhasannouncedthisrules,thisregulationhasthenbeenadaptedandobeyedinternationallywhendealingwithcollectionbusiness.In1978and1993revisedtwcie.In1996,putintoforce.2maincontentsofURC522UniformRulesforCollection(ICCPublicationNo.522)consistsof6parts,26articles.Itincludesgeneralprovisionanddefinition,formandstructureofcollection,formofpresentation,liabilitiesandresponsibilities,interestchargesandexpenses,andfinally,otherprovisions.CaseStudy:D/PchangedintoD/AOnApril9,2014,aremittingbankacceptedanoutwardcollectionbusinessodD/PatsightwithamountofUS100,00.Floowingtheexporter’sinstruction,theremittingbankmailedthefullsetofdocumentstogetherwithacollectioninstructiontoacollectingbankintheU.S.Aweeklater,theprincipalclaimedthattheimporterrequiredtheremittingbanktochange“D/PatsightintoD/Aat60daysaftersight”.Thepeincipalignoredtheremittingbank’swarningaboutthehighriskofD/Aandinsistedonthechange,sotheremittingbanksentamodificationinstruction.However,thecollectingbankneversentthenoticeofacceptance.OnAugust2,theprincipalaskedtheremittingbanktoinstructthecollectingbanktosendbackthedocuments.OnAugust19,theremiitingbankreceivedthereturneddocumentsandfoundoneofthethreeeoriginalbillsofladingwasmissing.ThroughanorganizationinU.S.,theprincipallearnedthatthegoodshadbeenpickedupbyimporter.Theremittingbankrequiredthatthecollectingbankeithersendbackthedocumentinfullormakepaymentbyacceptance.Butthecollectingbankpaidnoattentiontoit.Tips:LearnUCR522,Article11:a,b,c

ABearsmoreriskthanBObtaintransportdocumentsTakedeliveryofgoodsMakepaymentMaturitydateAssumeresponsibilityCommercialcreditWithgoodreputationMadeouttoorderandblankendorsed国际结算第四章托收本章内容托收的定义与特点托收业务的当事人及其权利、义务与责任

托收业务的程序托收种类托收业务的注意事项托收结算方式的国际惯例---URC522第一节托收的定义与特点一、托收的定义：

1.“托收”就是委托收款的简称，意指委托人（债权人）向银行（托收行）提交凭以收取款项的金额单据（FinancialDocuments）或商业单据（CommercialDocuments）或两者兼有，要求托收行通过其联行或代理行向付款人（债务人）请求付款的一种结算方式。2.国际商会制定的《托收统一规则522》（UniformRulesforCollection，URC522）对托收作了如下定义：银行根据所收到的指示，处理金融单据或商业单据以便取得付款和/或承兑，或凭付款和/或承兑交出商业单据，或凭其他条款或条件交出单据。注：

金融单据意指汇票、本票、支票或其它用于获得货币付款的似票据。

商业单据意指发票、运输单据、物权单据或其他相似单据，或不是金融单据的任何其他单据。二、托收方式的特点结算的基础是商业信用进出口双方各自“守信”达到“钱货两清”，托收行的银行只是一般代理人。托收方式的安全性高于汇款方式出口商：可以通过控制代表货权的单据来控制货物；进口商：只要付了款或对金融票据进行了承兑，就可以得到代表物权的单据。进出口双方资金负担不平衡出口商的资金负担较重。在进口商付款之前，货物占用的资金均由其负担，进口商基本不负担资金。结算简单、迅速、费用低国际结算多种方式中，比较而言，托收方式的手续相对简单，速度也较快，费用成本也低很多，尤其是与信用证相比较，这一特点更为明显。三、托收与其他结算方式的比较1.预付账款、赊销与托收出口方有利：出口商交货前进口商就要支付款项，进口商对出口商给予了信用，承担了到期出口商不交付货物的风险。进口方有利：出口商发运货物，将出口单据提交给进口商提货，进口商延期结算货款，出口商对进口商给予了信用，承担了进口商到期不支付的风险。预付账款赊销托收使进出口双方的权利、义务、利益和责任都得到了平衡。2.出口托收与跟单托收出口托收（有效的结算方式之一）当向国外客户发运货物或提供服务后，出口商提交代表债权的金融单据和代表货物所有权的商业单据，只有在进口商付款、承兑或履行其他责任后，进口商才能得到单据予以提货。跟单托收（跨国性的货到付款）跟单托收是由银行处理货款支付的事宜。跟单托收是在收到可以向船运公司提取货物的物权凭证（提单）后支付货款。3.跟单信用证与跟单托收相同点：卖方需要准备并提交相关单据给银行。不同点：跟单托收中涉及的汇票不是出具给银行，要求银行支付货款，而是出具给进口商，要求其履行付款责任；跟单托收中卖方银行在卖方提交单据时并不承担付款责任，只是作为卖方的托收行或寄单行出现，而在信用证项下，当单证相符时，被指定银行将履行付款责任，或承兑、议付单据。

第二节托收业务的当事人及其权利、义务与责任委托人Principal开出汇票委托银行向国外付款方收款的人。托收行RemittingBank接受托收人的委托代收款项，同时委托国外自己的分支机构或代理行向债务人收款的银行，代收行CollectingBank付款人Drawee汇款的付款人，通常是买卖合同中的买方。接受托收行的委托，向债务人收款的银行，一般都是托收行的国外分支机构或代理行，它是进口方银行。当事人的责任与义务委托人履行合约贸易合同：按合同交货和按合同交单委托代理合同：委托人要在托收申请书上做出明确指示，以及在发生意外时作出及时的指示支付费用手续费、电报费、邮费、拒绝证书费、仓租费、保险费托收行执行委托人的指示委托人在申请书中没有加以指示的，托收行就按常规处理托收行要对其过失负责任代收行根据托收指示处理托收业务未经托收行同意前不得变更托收指示上的任何条件，否则责任自负查收并核对单据，若单据有误或遗失，及时通知托收行付款人履约付款注意：除以上4个当事人外，国际商会的《托收统一规则522》还增加了提示行（PresentingBank）作为托收结算方式的当事人之一。提示行是向付款人做出提示的代收行。代收行可以委托与付款人有往来账户关系的银行作为提示行，也可以自己兼任提示行。委托人还可以指定在付款地的代理人作为“需要时的代理人”（Customer’sRepresentativeinCaseofNeed）,以便在托收业务中发生拒付时，办理货物存仓、保险、转售、运回等事宜。委托人则必须在托收申请书上写明此代理人的权限。第三节

托收业务的程序委托人代收行托收行付款人提示行1.申请2.委托5.划账6.结汇3.提示4.付款货物进口地银行出口地银行出口商进口商第四节托收种类托收光票托收跟单托收付款交单（即期与远期）承兑交单直接托收一、光票托收（CleanCollection）

根据《托收统一规则》规定，光票托收是指金融单据不附带商业单据的托收，即提交金融单据，委托银行代为收款。有的光票托收也附有单据，但并不是整套货运单据，只是发票、垫款清单等。二、跟单托收（DocumentaryCollection）跟单托收是指金融单据附有商业单据或不附有金融单据的商业单据的托收。跟单托收如以汇票作为收款凭证，即使用跟单汇票。1.付款交单（DocumentsagainstPayment,D/P）付款交单是指出口商的交单以进口商的付款为条件，即出口商发货后，取得货运单据，委托银行办理托收，并指示银行只有在进口商付清货款以后，才能把商业单据交给进口商。即期付款交单（D/Patsight）

是指出口商发货后开具即期汇票，连同商业单据，通过托收行寄到进口地的代收行，代收行向进口商提示付款，进口商见票后立即付款，进口商付清款项后从银行取得商业单据。远期付款交单（D/Pat…daysaftersight）

是指出口商发货后，开具远期汇票，连同商业单据，通过银行向进口商提示，进口商审核无误后即在汇票上进行承兑，于汇票到期日付清货款后再领取商业单据。即期付款交单（D/Patsight）委托人代收行托收行付款人8.结汇7.划账3.核对交单2.发货、开票4.提示付款5.付款1.双方约定即期付款交单出口商进口商6.放单远期付款交单（D/Pat…daysaftersight）委托人代收行托收行付款人出口商8.结汇7.划账3.核对交单2.发货、开票4.提示付款，要求承兑5.承兑1.双方约定远期付款交单6.付款交单进口商2.承兑交单（DocumentsagainstAcceptance,D/A）承兑交单是指出口商的交单以进口商在汇票上承兑为条件，即出口商在装运货物后开具远期汇票，连同商业单据，通过银行向进口商提示，进口商承兑汇票后，代收行即将商业单据交给进口商，在汇票到期时，进口商再履行付款义务，承兑交单方式只使用于远期汇票的托收。委托人代收行托收行付款人出口商8.结汇7.划账3.核对交单2.发货、开票4.提示付款，要求承兑5.承兑放单1.双方约定承兑交单6.付款进口商不同点付款交单承兑交单实质不同货款的收取与单据的转移同时完成先承兑交单后收取货款交单的依据不同以付款人的付款为交单依据以付款人的承兑未交单依据收款的时间不同在即期D/P方式下是即期付款；在远期D/P方式下是远期付款远期付款委托人风险不同即期D/P方式下是即期收款，远期D/P方式下可能面临掌握货权但收不到货款的可能可能存在钱货两失的风险相同点1．均以商业信用为基础；2．均属于跟单托收方式；3．均属于逆汇。付款交单与承兑交单三、直接托收直接托收是指，卖方/委托人从其银行即托收行那里获得托收指示的空白格式，由其自己填写，连同托收单据直接寄给买方银行，即代收行，请其代收货款，并将已经填妥的托收格式副本送给托收行，请托收行将其视同为该行自身所办理业务的一种托收方式。委托人代收行托收行付款人7.结汇6.划账2