演示文稿第三章国际结算方式一汇款

优质文档精选第三章国际结算方式(一)汇款1目前一页\总数四十五页\编于十六点2Internationalexchange国际汇兑referstooperationalactivitiesrelatedwiththecurrencyconversion货币兑换

andtransferoffundsbetweencountriesinordertosettletheclaimsanddebtsbypaymentinstrumentsthroughbanks.Inbroadsense--theinternationalsettlementInnarrowsense--internationalbankremittanceTypes:

Internationalexchange国际汇兑payerpayeeBankABankBpayerpayeeBankABankBcontractcontractRemittance顺汇Reverseremittance逆汇资金资金结算工具结算工具目前二页\总数四十五页\编于十六点3Remittance(顺汇)：也称汇付法，是由债务人或付款人主动将款项交给银行，委托银行使用某种结算工具，交付一定金额给债权人或收款人的结算方法。结算工具的传递与资金的运动方向一致。Reverseremittance(逆汇)：又称出票法，是由债权人以开出汇票的方式，委托银行向国外债务人索取一定金额的结算方式。结算工具传递方向与资金运动方向相反。目前三页\总数四十五页\编于十六点43.1definitionRemittancereferstothetransferoffundsfromonepartytoanotheramongdifferentcountries.Thatis,abank(theremittingbank),attherequestofitscustomer(theremitter),transfersacertainsumofmoneytoitsoverseasbranchorcorrespondentbank(thepayingbank),instructingthemtopaytoanamedpersonorcorporation(thepayeeorbeneficiary)domiciledinthatcountry.汇款是一种顺汇方式，是银行(汇出行)应汇款人(债务人)的要求，以一定的方式将一定的金额，通过其国外联行或代理行作为付款银行(汇入行)，付款给收款人(债权人)的一种结算方式。目前四页\总数四十五页\编于十六点5BasedoncommercialcreditAdvancepayment预付Exporter/seller2Shipgoods1paymentOpenaccount赊账Importer/buyerImporter/buyerExporter/seller2payment1Shipgoods目前五页\总数四十五页\编于十六点63.2Partiesrelatedtoaremittance

3.2.1Remitter汇款人

Aremitteristhepersonwhorequesthisbanktoremitfundstoabeneficiaryinaforeigncountry.Heisalsocalledthepayer,importer.Aremittershouldfirstsubmitaremittanceapplication,which,uponacceptancebytheremittingbank,evidencesacontractbetweentheremitterandtheremittingbank.

目前六页\总数四十五页\编于十六点73.2.2Payeeorbeneficiary收款人/受益人

ApersonwhoisaddressedtoreceivetheremittanceisnamedthePayeeorbeneficiary,exporter.目前七页\总数四十五页\编于十六点83.2.3Remittingbank汇出行

Aremittingbankisthebanktransferringfundsattherequestofaremittertoitscorrespondentoritsbranchinanothercountryandinstructingthelattertopayacertainamountofmoneytoabeneficiary.Aremittingbankistheimporter’sbank.Theremittingbankmustdoasinstructedintheapplicationuntilthewholeremittanceisfinished.OutwardRemittance汇出汇款

目前八页\总数四十五页\编于十六点93.2.4Payingbank汇入行/解付行Apayingbankisthebankentrustedtobytheremittingbanktopayacertainamountofmoneytoabeneficiarynamedintheremittanceadvice.Thepayingbankmustdoinstrictcompliancewiththepaymentordersentbytheremittingbank.Itshouldauthenticatetherelevantsignatureortestkeytoensureitgenuineness.Usually,thepayingbankwillnoteffectpaymenttothepayeeuntilitsreceiptofthefundsfromtheremittingbank.InwardRemittance汇入汇款目前九页\总数四十五页\编于十六点103.3waysoftransfer

Therearethreebasicwaysforabanktotransferfundsforitsclientfromhomecountrytoabroad.Theyareremittancebyairmail(信汇),remittancebycable(电汇),andremittancebydemanddraft(票汇).目前十页\总数四十五页\编于十六点113.3.1Remittancebyairmail(M/T)Remittancebyairmail(mailtransferi.e.M/T).Amailtransferistotransferfundsbymeansofpaymentorder(支付委托书)oramailadvice(信汇委托书)issuedbyaremittingbank,attherequestoftheremitter.Apaymentorder,mailadviceordebitadviceisanauthenticatedorderinwritingaddressedbyonebanktoanotherinstructingthelattertopayasumcertaininmoneytoaspecifiedpersonorabeneficiarynamedthereon.信汇汇款是汇出行应汇款人申请将信汇委托书或支付委托书邮寄给汇入行，授权其解付一定金额给收款人的一种汇款方式。信汇的费用比电汇低廉，但因支付凭证邮寄时间较长而使收款较慢，故采用者较少。目前十一页\总数四十五页\编于十六点12AsimplifiedremittancediagramRemitterPayeeRemittingbankPayingbank1.SignedWrittenApplicationOfM/T信汇申请3.Paymentorderbyairmail邮寄支付委托书5.Payment6.Debitadvice借记通知书2.Remittancereceipt信汇回执4.Receipt收款人收据目前十二页\总数四十五页\编于十六点133.3.2Remittancebycable/telex/SWIFTTheremittingbanksendsthePaymentordertothepayingbankbycable,telex,orSWIFT,authorizingthepayingbanktomakepaymenttothepayee.电汇汇款是汇款人委托银行以电报(cable)、电传(telex)、环球同业银行金融电讯协会(SWIFT)方式，指示出口地某一银行（其分行或代理行）作为汇入行，解付一定金额给收款人的付款方式。目前十三页\总数四十五页\编于十六点14Itisthereforefaster,butmoreexpensivethanthemailtransfer.Itisoftenusedwhentheremittanceamountislargeandthetransferoffundsissubjecttoatimelimit.Theonlymeansofauthenticatingacabletransferisthetestkey密押.However,remittancebySWIFTshouldbeauthenticatedbySWIFTauthentickey.电汇是一种最快捷最安全的付款方式。它在收取汇费时，还要加收电报费，故费用是这三种方式中最高的，通常用于紧急款项或大额款项的支付、资金调拨各种支付指示等。目前十四页\总数四十五页\编于十六点15T/TdiagramremitterpayeeremittingbankPayingbank1.SignedWrittenApplicationOfT/T电汇申请书3.cable/telegraphic/SWIFT加押电报、电传、SWIFT6.Debitadvice5.payment2.Remittancereceipt电汇回执4.Receipt收款人收据目前十五页\总数四十五页\编于十六点16payeeremitterPayingbankRemittingbank(1)(2)(3)(4)(5)(6)(7)(1)Remittanceapplicationwithfundsandcommission;(2)receipt(3)sendsP.O./telex/SWIFTinstructingpayingbanktomakepayment(4)afterauthenticating,notifiesthepayee(5)uponreceipt,thepayeeprovidesthepayingbankareceipt(6)thepayingbankdebitedtheremittingbank’sa/candmakepayment(7)sendsthedebitadviceandpaymentreceiptfrompayeetotheremittingbank(8)thedebtisdischarged(8)目前十六页\总数四十五页\编于十六点17采用电报或电传的汇款方式电报或电传方式的汇款应具备下列内容：FM：(汇出行名称)TO：(汇入行名称)DATE；(发电日期)TEST(密押)OURREFNO．(银行编号)NOANYCHARGESFORUS(我行不负担费用)PAY(AMT)VALUE(DATE)TO(付款金额、起息日）BENEFICIARY(收款人)MESSAGE——(汇款附言)ORDER——(汇款人)COVER——(头寸拨付)目前十七页\总数四十五页\编于十六点181.TO：汇入行名称可用电报挂号。如果对方单位有电报挂号,就可以把住址省去,在第一个小方格中填上电报挂号号码即可.

2．NOANYCHARGESFORUS有时可写在电文最后一句。YOURCHARGESFORBENEFICIARY3．收款人的表示。

1)PAYTO----BANK(帐户行)FORCREDITINGA／CNO．------OFMR．SMITH(ORCO．LTD．)收款人的帐户行是第三家银行或者:PAYTO----BANK(帐户行)FORACCOUNTNO．------FAVOUR

MR．SMITH(ORCO．LTD．)2)PAYTOYOURSELVES(帐户行)FORCREDITOFA／CNo．-----OFMR.SMITH(ORCO．LTD)收款人的帐户行是汇入行。4．汇款附言，有时写DETAILSOFPAYMENT。5．ORDER实际上是BY0RDEROF，有时可写为B／O。6．头寸拨付根据帐户设置情况有几种拨头寸方法，后面将予详述，常见的是汇出行在汇入行开设帐户PLEASEDEBITOURA／CWITHYOU．借记我行帐户，就可拨付头寸。目前十八页\总数四十五页\编于十六点19exampleRemittingbank:bankofAsia,TianjinPayingbank：bankofAsia,LuxemburgDateofcable:9JuneTest:2563RefNo.208TT0219Amount:USD1,660.00Payee:MarieClaudaDumont,LuxemburgaccountNo.0-164/7295/550withBanqueInternationalduLuxemburgMessage:payrollRemitter:CrystalPalaceHotel,TianjinCover:DebitourH.O.accountFM:bankofAsia,TianjinTO:bankofAsia,LuxemburgDATE:9June

TEST2563OURREF208TT0219NOANYCHARGESFORUSPAYUSD1,660.00TOBanqueInternationalduLuxemburgFORCREDITINGA/CNO.0-164/7295/550

OFMarieClaudaDumont,LuxemburgMESSAGEpayrollORDERCrystalPalaceHotel,TianjinCOVERDebitourH.O.account目前十九页\总数四十五页\编于十六点20举例

FM：BANKOFASIA，TIANJIN

TO；THEHONGKONGANDSHANGHAIBANKINGCORP．，HONGKONG(汇丰银行)DATE：1STMARCHTEST1253OURREF.208TT0517NOANYCHARGESFORUSPAYUSD20，000．VALUE1STMARCHTOYOURHAYWAYBILDINGBRANCH58STANLEYSTREETHONGKONGFORACCOUNTNO．004—110—106028—001FAVOURPRECISIONPHOTOEQUUMENTLTD．HONGKONGMESSAGECONTRACTNO．N0158ORDERPHOTOGRAPHCO．TIANJINCOVERDEBITOURHOACCOUNT．目前二十页\总数四十五页\编于十六点21电汇用于资金调拨时，汇款电文成为支付指示，以电报或电传发送支付指示：Test(密押)Value(date)（付款起息日）OurRef._（付款指示编号）PleasedebitourA/Corbranches’A/CorourHOA/C（在汇入行开设的帐户）Pay_(金额)To_bank（账户行名称）Forcreditof_bank（收款行名称）Infavorof_A/CNo._（收款人名称及其账户号码，如不是代客划拨，则无此项）Remarks（付款摘要）目前二十一页\总数四十五页\编于十六点22举例FM:bankofAsia,BeijingTo:thebankofTokyoLTD.,TokyoDate:3RDOCT.Test2475value5thOct.ourref.MSG1234456pleasedebitourA/CpayJAY400000000totheFujiBankLTD.,TokyoforcreditofourA/Cwiththem目前二十二页\总数四十五页\编于十六点23采用SWIFT的电汇方式SWIFT——环球同业银行金融电讯协会(societyforWorldwideInterbankFinancialTelecommunicationS.C.)是一个国际银行同业间非盈利性的合作组织，成立于1973年5月，总部设在比利时的布鲁塞尔。目前会员银行达到2044个，其中中国境内银行有：中国银行、中国工商/建设/农业/人民银行、中国投资银行、交通银行等目前二十三页\总数四十五页\编于十六点24适用于汇款的SWIFT格式

M＝MandatoryField必选项目O＝Optionalfield可选项目目前二十四页\总数四十五页\编于十六点25

业务员拟出下述汇款内容To:THECHASEMANHATTANBANKN.A.,NEWYORKFROM:BANKOFCHINA,BEIJINGDATE:30SEP.2003TEST×××OURREFTT109900/03PAYTOUSD200000.00VALUE30SEP.TOBANQUENATIONALEDETUNISIETUNISFORCREDITOFA/CNO.Y10-0127-033254OFCORPORATIONINTERNATIONALDESEAUXETDETELECTRICITEDECHINEMESSAGEREMITFORCUSTOMSDUTYETCORDERINTERNATIONALWATERANDELECTRICCORP.BEIJINGYOURCHARGESFORBENEFICIARYCOVERDEBITUS目前二十五页\总数四十五页\编于十六点26将有关项目输入计算机成为下面SWIFTMT100电文：MT100CUSTOMERSTRANSFERDATE030930SENTTOCHASUS33REMChaseManhattann.aNewYorkN.Y:20/transactionreferencenumberTT109900/03:32A/valuedate,currencycode,amount030930,USD200000.00:50/orderingcustomerINTERNATIONALWATERANDELECTRICCORP.BEIJING:57/accountwithbankBANQUENATIONALEDETUNISIETUNIS目前二十六页\总数四十五页\编于十六点27:59/beneficiarycustomerY10-0127-033254CORPORATIONINTERNATIONALDESEAUXETDETELECTRICITEDECHINE:70/detailsofpaymentREMITFORCUSTOMSDUTYETC:71A/detailsofchargesFORBENEFICIARY:72/banktobankinformationCOVERDEBITUS目前二十七页\总数四十五页\编于十六点283.3.3RemittancebyDemandDraftRemittancebybanker’sdemanddraftisoftenreferredtoasD/D.abanker’sdraftisanegotiableinstrumentdrawnbyabankonitsoverseasbranchoritscorrespondentabroadorderingthelattertopayondemandthestatedamounttotheholderofthedraft.Itisoftenusedwhentheclientwantstotransferthefundstohisbeneficiarybyhimself.

目前二十八页\总数四十五页\编于十六点29D/DdiagramremitterpayeeRemittingbankPayingbank1.appli-cation2.D/D6.Debitadvice4.D/D5.pay-ment3、D/D目前二十九页\总数四十五页\编于十六点30remitterpayeeRemittingbankPayingbank1)D/Dapplication2)Bankdemanddraft3)bankdemanddraft4)Presenting

5)payment6)DebitadviceD/Ddiagram目前三十页\总数四十五页\编于十六点313.4ReimbursementofRemittanceCover1.

CreditingvostroaccountofthepayingbankIfthepayingbankopensacurrentaccountwiththeremittingbank,thereimbursementinstructionshouldbewrittenas:Incover，wehavecreditedthesumtoyoura/cwithus目前三十一页\总数四十五页\编于十六点322.debitingremittingbank’snostroaccountIfthepayingbankmaintainstheremittingbank’saccount,thereimbursementmaybeinstructedas:

pleasedebitthesumtooura/cwithyou.

orYouareauthorizedtodebitthesumtooura/cwithyou.目前三十二页\总数四十五页\编于十六点333.Instructingareimbursingbanktopaythepayingbankbydebitingtheremittingbank’snostroaccountIftheremittingbankdoesnotopenanaccountwiththepayingbank,theformermayinstructitscorrespondentwithwhichitmaintainsanaccount,todebithisaccountandcreditthepayingbank’saccountifthepayingbankhasanaccountwiththatcorrespondent,too,ortopaytheamounttoanotherbankwithwhichthepayingbankmaintainsanaccount.Thereimbursementclauseisthuswritten:目前三十三页\总数四十五页\编于十六点34“Incover，wehaveauthorizedxbanktodebitoura/candcredityou’rea/cwiththem.”Or“Incover，wehaveinstructedxbanktotoremitproceedstoyou.”目前三十四页\总数四十五页\编于十六点35目前三十五页\总数四十五页\编于十六点36目前三十六页\总数四十五页\编于十六点37目前三十七页\总数四十五页\编于十六点38目前三十八页\总数四十五页\编于十六点39Exercises:pleasewrite“coverinstruction”foreachremittancebelow.ThepayingbankhasmaintainedanUSDaccountwiththeremittingbank.SupposeanoutwardremittanceinUSDismade,howdoyouwrite“coverinstruction”forthisremittance?

Incover,wehavecreditedyouraccountwithusBothremittingbankandpayingbankhavemaintainedUSDaccountwithXYZBank,NewYork.SupposeanoutwardinUSDismade,then“coverinstruction”?

Incover,wehaveauthorizedXYZBank,NewYorktodebitouraccountandcredityouraccountwiththem目前三十九页\总数四十五页\编于十六点403.5cancellationoftheremittance1.信汇和电汇的退汇（1）汇款人退汇:如果汇款人提出退汇,汇出行应通知汇入行停止解付,撤销汇款.若汇款在要求退汇前已经解付,汇款人就不得要求退汇.（2）收款人退汇:汇入行可作为收款人拒收汇款处理,并通知汇出行,由汇款人到汇出行办理退汇手续.2.票汇的退汇:汇款人在寄出汇票前,可由汇款人持原汇票到汇出行办理退汇手续.汇出行应发函通知汇入行将有关的汇票通知书(或票根)注销寄回.若汇款人已经将汇票寄出,才要求退汇,汇出行为维护银行票据的信誉,一般不予接受.目前四十页\总数四十五页\编于十六点41Accordingtothetimeofshipmentandofpayment:预付货款(paymentinadvance):payatthetimeoforder(cashwithorder)orpriortoshipmentofthegoods,commonlyusedinspecializedandcapitalintensivegoods.货到付款（paymentafterarrivalofgoods:alsocalledopenaccount,say,cashondelivery/交货付现。

goodssold（售定）

soldonconsignment（寄售）凭单付汇(remittanceagainstdocuments)CharacteristicsofremittanceriskyUnbalancedcapitalburdenSimpleproceduresandcost-efficient

Applicationofremittance目前四十一页\总数四十五页\编于十六点4