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1、Unit9:termsofpaymentHeweiHunan Institute of EngineeringUnit9:termsofpaymentvIntroductionofpaymentvTranslationsPaymenttoolsvcashvdraftvPromissorynotevcheckCash(currency)vSellerscurrencyvBuyerscurrencyvThethirdcountryscurrencyDraftv定义:是一个人向另一个签发的,要求即期或将来固定时间,或可以确定的时间,对某人或其指定的人或持票人支付一定金额的无条件的书面支付命令。v基本
2、内容v出票人Drawer:v受票人Draweev受款人Payeev付款金额draftampuntv付 款 期 限 paymentperiodv出票日期和地点placeanddateofissuev付 款 地 点 place ofpayingv出票人签字signatureofissuer汇票的种类v按出票人的不同分类v商业汇票CommercialDaft:指出票人是商号或个人,付款人可以是商号、个人、银行。v银行汇票 Bankers Draft:出票人、受票人都是银行。v按照有无附属单据分类v光票:Cleandraftv跟单汇票:documentarydraftv按照付款时间的不同分类:v即期汇
3、票(Sight Daft,DemandDraft)v远期汇票:timeBillorusanceBillv按承兑人的不同分类(仅对TimeBill)v商业承兑汇票v银行承兑汇票:汇票的使用v出票:Issue。v提示:Presentationv承兑Acceptance(对timeBill而言)v付款(Payment)v背书Endorsementv拒付(Dishonor)(退票)(三)本票:PromissoryNotev是一个人向另一个人签发的,保证见票时或定期或在可以确定的将来的时间,对某人或其指定人或持票人支付一定金额的无条件的书面承诺。(四)支票checkv汇票与支票的不同点:v汇票的付款人可
4、是银行、企业或个人,支票只能是银行v汇票分远期、即期,支票只有即期v汇票可贴现,支票则不能v汇票与本票不同:v汇票:无条件支付命令;本票:支付承诺;v汇票:需办理承兑;本票:不必承兑;v汇票:通常一式二份;本票:只开一张;v汇票:对所有前手均有追索权;本票:只对出票人有追索权;v汇票:可在国与国之间流通;本票:一般只在本地流通。支付方式v汇付v托收v信用证(一)汇付:Remittancev定义:指付款人主动通过银行或其它途径将款项交付收款人。v汇付方式中的当事人:v(1)汇款人:Remitterv(2)收款人:payeeorBeneficiaryv(3)汇出行:RemittingBankv(4
5、)汇入行:PayingBankv种类:v(1)信汇M/个速度慢、成本低v(2)电汇T/T速度快、成本高v(3)票汇D/D进口人银行汇票出口人银行汇款的业务流程v(付款人)买方卖方(收款人)vv交汇票v款v汇出行汇入行v(买方所在地)(卖方所在地)v汇付使用方式v(1)预付货款PaymentinAdvancev(2)随订单付款Cashwithorder(CWO)v卖方先收款后交货,资金不受挤压,买方对卖方的绝对信用,对卖方有利,故必须确信出口国的政治经济稳定,付款后不会发生禁运的风险。v(3)交货付现(CashonDelivery)C.O.Bv(4)记帐交易OpenAccountv卖方:先交货后
6、收款,资金积压,对买方的绝信用,对买方有利。v总之,汇付方式使用较少。(二)托收:Collectionv定义:指由卖方根据发票金额开立汇票,委托出口地银行通过它在进口地分行或代理人向进口人收取货款。v托收的当事人:v(1)委托人:Principalv(2)托收行:RemittingBankv(3)代收行:CollectingBankv(4)付款人:payer托收的业务流程v买方卖方(委托)v代收行托收行)v(进口地银行)(出口地银行)托收的特点v与汇付方式比较:v(1)卖方可以开出汇票收款;v(2)若买方不付款,则货物所有权仍在卖方手中;v(3)卖方所承担的风险较小。托收的种类:v根据交单条件
7、不同划分,大多为跟单托收。v付款交单:D/Pv即期付款交单D/PSightv远期付款交单D/PaftersightvD/P、T/Rv承兑交单D/A(远期汇票)D/P与D/A的比较:v(1)代收行的交单条件不同;v(2)具体做法不同:D/P两种,D/A一种v(3)出口商对商品所有权的保留条件不同v(4)卖方承担风险不同。托收的特点v(1)银行仅照转单据;v(2)买卖双方之间以商业信用为基础。IntroductionofpaymentvSignificance:vPaymentplaysanimportantroleinthecourseofbusiness.Thefinalresultofall
8、businessactivityshouldbetorecoverthevalueofgoodssuppliedorservicesrendered.Ifpaymentisnotensuredthenallwillbemeaningless.continuedvModesofpayment:vRemittance:telegraphictransfer(T/T);mailtransfer(M/T);demanddraft(D/D)vCollection:D/A,D/P(atsight;Aftersight)vL/C:sight,timeImportantword1:payvpay:vt.付(款
9、项费用等);给予(注意等);进行(访问等)vPaydraftonpresentation(见票即付)vpayinadvancevpaybyinstallmentsvpayondeliveryvItdoesnotpaytodosomething.vpayforcontinuedvpayable:adj.可付的;应付的(常作后置定语)billspayable;vacheckpayableatsight;vamountpayable;vaccountpayablecontinuedvpayment:n.支付(不可数);支付的款项(可数)vpayment terms;payment on deferr
10、edterms;monthlypaymentsofRMB$30,000vinpaymentof(付某种费用的款,如发票、佣金);inpaymentfor(付某种具体实物)Importantword3:drawv开出(汇票)vdraw(adraft)onsb.for;drawonsb,againststh.vDrawings:用汇票支取的金额Letter1:AcceptingD/PTermsvDearSirs,vThankyouforyourletterofJune18.wehavecarefullystudiedyourproposalforpaymentbyD/Aforatrialorder
11、ofchinaware.Nowweregretthatweareunabletoentertainyourrequest.vAsourusualpracticesgo,werequirepaymentbyconfirmedandirrevocableletterofcredit.Thatistosay,atpresent,wecannotacceptD/Atermsinalltransactionswithourbuyersabroad,however,inconsiderationofourfriendlyrelations,weare,asanexceptionalcase,prepare
12、dtoacceptD/Patsight.vWesincerelyhopethattheabovepaymenttermwillbeacceptabletoyouandtrustyouwillappreciateourcooperation.vLookingforwardtoyourearlyreply.vsincerelyyours,Letter4:PaymentbyT/TvDearSirs,vWehaveexaminedthespecificationsandpricelistforyourrangeofcoloredcandles,andnowwishtoplaceanorderwithy
13、ou.WeencloseourOrderNo.569for2000dozensofcandles.vAsweareinurgentneedofcandlesforthecomingholidayseason,wewouldbegratefulifyouwouldmakeuptheorderandshipitassoonaspossible.vInthepastwehavetradedwithyouonasightcreditbasis.Wewouldnowliketoproposeadifferentarrangement.Whenthegoodsarereadyforshipmentandt
14、hefrightspacebooked,youwillfaxusandwewillthenremitthefullamountbytelegraphictransfer(T/T).vWeareaskingforthisconcessionsothatwecangiveourcustomersaspecificdeliverydateandalsosavetheexpensesofopeningaletterofcredit.Aswebelievethatyouwillagreetoourrequest.vWelookforwardtoreceivingconfirmationofourorde
15、randyouragreementtothenewarrangementsforpayment.vYourstruly,Translation1:vWehavereceivedyourletterofFebruary9requestingustosendyouatrialdeliveryofourcutteronD/Aterms.vAs it is known to all,the payment for ourgoods must be made by confirmed irrevocableLCatsight,wetherefore,canhardlymeetyourrequest.However,inviewofyourwillingtopushthe sales of our products,we exceptionallyaccepta30daysaftersightLC.Wehopethatthis special accommodation will certainly behelpfultoyouinmakingafavorabledecision.vWeawaityourreplysothatwemayapproachyoufurther.
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