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1、第六章 支付 Terms of Payment 学习目标 l了解国际贸易实务中付款环节的基本知识 l熟悉掌握涉及支付环节的各类信函 l熟悉信用证支付方式以及常用词句 l练习 关键词 支付方式（Terms of payment）；信用证（Letter of Credit）；付 款交单（Documents against Payment）(D/P)；承兑交单（Documents against Acceptance） (D/A)；汇付（Remittance） 一、结算方式 在国际贸易中，不同的支付方式对于贸易双方而言，在贸 易结算中的风险以及经营中的资金负担都是不相同的。 主要的 结算方式有： l
2、汇款（remittance） T/T M/T D/D l托收（collection） D/P at sight D/P after sight D/A l信用证（Letter of Credit） 汇款（remittance） 汇款是指汇款人（债务人）主动将款项交给银行，委托其使用 某种结算工具，通过其在国外的分支行或代理行，将款项付给国 外收款人的一种结算方式。它是最简单的结算方式，也是其他各 种结算方式的基础。 汇款按照使用的结算工具不同，可分为： l电汇 l信汇 l票汇 汇款方式在国际贸易实务中有两种运用方式： l预付货款。预付货款对于出口商而言较为有利。 l货到付款。货到付款则对于进口
3、商较为有利。 买方要求用较简单的付款方式付款 Dear Mr. Zhang, Weve studied the specifications and price-list of your new paints and now wish to place an order with you. Enclosed is our Order No. 267. As we are in urgent need of several of the items, we shall be glad if you will ship the order as soon as you possibly can.
4、In the past, we have dealt with you on sight L/C basis. Now, we would like to propose a different way of payment, i.e., when the goods purchased by us are ready for shipment and the freight space booked, you let us know and we will remit you the full amount by T/T. The reasons are we can thus more c
5、onfidently assure our buyers of the time of delivery and save a lot of expenses in opening a letter of credit. As we feel this would not make much difference to you but would facilitate our sales, we hope you will grant our request. We look forward to your confirmation of our order and your affirmat
6、ive reply to our new arrangements of payment. Yours faithfully, 电汇付款信函 Dear Mr. Smith, We are pleased to acknowledge your order for our new paints. The payment arrangements you proposed to meet outstanding accounts are quite acceptable. All the items included in your order can be supplied from stock
7、 and will be packed and shipped immediately after your remittance by T/T is received. Yours sincerely, 尊敬的史密斯先生： 很高兴收到您对我们新油漆的定单。 您提议的结清账目的付款方式是可接受的。您定单中所列所有 货品均有现货可供。一俟收到您的电汇将立即将货物打包运输。 谨上 托收（collection） 托收是指由债权人开立汇票，委托银行通过其海外分支行或代 理行，向国外债务人收取货款或劳务价值的一种结算方式。跟单 托收通过用单据代表货物控制货物所有权，将结算风险及资金负 担在进出口双方之间
8、进行了平衡。 l 对于出口商来说，出口商通过控制货权单据来控制货物，不付 款或承兑就不会交单。一般不会受到“银货两空”的损失，比赊 销安全。 l 对于进口商来说，只要付款或承兑，马上就能取得单据，从而 得到货物的所有权，比预付货款方式安全。 在贸易实务中，托收按照是否附有货运单据可以分为：光票托 收 跟单托收。跟单托收相对被普遍使用。 跟单托收 跟单托收可分为： l付款交单D/P（Documents against Payment）在D/P条件下，代 收行在买方支付了全部票据金额以后才能将有关票据交给买方 ，这样卖方的货款得到了有效的保障。 l承兑交单D/A（Documents against
9、 Acceptance）。在D/A下， 代收行在买方承兑有关汇票后就可以将有关单据交付买方，这 时卖方已经交出了货物的物权凭证，一旦买方的信用出现危机 ，到期不付款，卖方手中仅有一张已承兑汇票能约束买方的义 务，仍可能遭受钱、货两空的损失，对于出口商来说选用D/A一 定要慎重。 即期付款交单方式付款信函 Dear Sirs, We wish to place with you an order for 100 leather handbags. For this particular order we would like to pay by D/P at sight. Involved ab
10、out USD2 000, this order is comparatively a little one. It goes without saying that we very much appreciate the support you have extended us in the past. It will be highly appreciated if you can do us a special favor this time. We look forward to your favourable reply. Yours faithfully, 信用证（Letter o
11、f Credit） 信用证(L/C)是开证行根据买方（开证申请人）的请求，开给卖方 的一种保证承担支付货款的书面凭证。这种方式把应由买方承 担的付款义务转化为银行的付款义务，从而加入了银行信用， 由于银行承担了第一性的付款责任，有审单的义务，使得结算 的程序更为严格、规范，对于买卖双方而言，结算的风险进一 步得到控制；资金融通也更为便利。因此，该种方式被贸易各 方广泛接受。 例句： We have made arrangement with Bank of Japan, Tokyo, to open a credit in your favor. The credit is valid unt
12、il May 31, and will be confirmed by the Banks London Office. 我们已与日本银行东京分行安排开立了以你方为受益人的信 用证。该证有效期截止至5月31日，并将由该行的伦敦办事处保 兑。 申请开立信用证 Dear Sirs Please open a credit of GBP300,000 with your correspondents in London in favor of the Universal Clothing Co, London, to be available to the Company until July 31
13、 against a shipment of waterproof clothing by S.S. Cathay leaving London for Tokyo on July 24. When the consignment is shipped the Company is to draw on your correspondents at 60 d/s. The documents to accompany the draft are the bill of lading, commercial and consular invoices and insurance policy.
14、Kindly ask your correspondents to see that the insurance policy gives full cover before they accept the draft. Yours faithfully 通知卖方信用证已开出 Dear Sirs, Re: Order No.7766 We write to inform you that we have now opened an irrevocable letter of credit in your favor for 300,000 covering 10000 (ten thousan
15、d) waterproof raincoats under our Order No. 7766 with the Bank of Japan, Tokyo. The credit is valid until August 9 and will be confirmed to you by the Banks London office, Gresham Street, EC2P 2EB. It is understood that the goods will be shipped by S.S. “Cathay”, sailing from London on July 24. The
16、Letter of credit authorizes you to draw at 60 days on the bank in London for the amount of your invoice after shipment is made. Before accepting the draft, the bank will require you to produce the following documents: Bills of Lading in triplicate, Commercial and Consular Invoices, Packing List, and Insurance policy. We will expect your consignment about the end of August. Please notify us when the goods are shipped. Yours faithfully, 催开信用证 Dear Sirs, We wish to refer to you
