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1、Chapter5PaymentinInternationalTrade Internationalpaymentandsettlementisfinancialactivitiesconducedamongdifferentcountriesinwhichpaymentsareeffectedorfunsaretransferredfromonecountrytoanotherinordertosettleaccounts debts claims andsoon 要求与目的 使学生了解国际贸易结算中使用广泛的支付工具 支付方式以及应用 本章重点 票据的分类及内容汇付 托收的种类信用证的含义
2、程序 特点 种类本章难点 汇付与托收的种类及程序信用证的含义 程序 特点 种类 ThePartiesofBillofExchange 1 MeansofPaymentinInternationalTrade Drawer Drawee Payer Payee 受款人 出票人 受票人 付款人 汇票 Exchangefor At30days Sightofthisfirstofexchange PaytotheorderofBankofChina Thesumof To Shanghai China May25 2007 Us 234 000 00 U S dollarsTWOHUNDREDAND
3、THIRTY SIXTHOUSANDONLY Billofexchange J HCompany85MalyaRoadNewYork USA ChinaMachiney EquipmenImport ExportCorp Signed For ClassificationofBillofExchange ContentofBillofExchange Exchange 表明 汇票 字样 UnconditionalOrderinWriting 无条件支付命令 No 汇票编号 商业发票的号码 Tenor 付款期限 AmountinFigure AmountinWords Drawee To Pay
4、ee PlaceandDateofIssue 交单地点和日期 SignatureoftheDrawer 出票人签字 StageinHandlingaDraft 票据的诈骗及预防 aPromissorynoteisanunconditionalpromiseinwritingmadebyoneperson themaker toanother thepayee signedbythemakerengagingtopayondemandoratafixedordeterminablefuturetimeasumcertaininmoneytoortotheorderofaspecifiedpers
5、onorbearer PromissoryNoteforU S 60 000London July12 2002 AtonemonthafterdateIpromisetopaytotheorderofJohnBrownthesumofSIXTHOUSANDU S DOLLARSOnly DomingoScottsignature 本票样本 Achecqueisdefinedas anunconditionalorderinwritingaddressedbythecustomertoabanksignedbythatcustomerauthorizingthebanktopayondeman
6、dasumcertaininmoneytoortotheorderofaspecifiedpersonorbearer ChecqueforU S 5 000London August25 2002 PaytotheorderofUnitedTradingCo thesumofFIVETHOUSANDU S DOLLARS ForSamuelandJohncompany Londonsignature 支票样本 2 ModesofInternationalPayment Remittance DraftbyRemittance 顺汇 PartiestoRemittance Remitter 汇
7、款人 RemittingBank 汇出行 Paying ReceivingBank 汇入行 Payee 收款人 ClassificationsofRemittance TelegraphicTransfer T T SWIFT SocietyforWorld wideInterbankFinancialTelecommunication MailTransfer M T RemittancebyBanker sDemandDraft D D 银行即期汇票 电汇和信汇的业务程序如下 票汇的业务程序如下 ReverseRemittance 逆汇 PartiesInvolvedinCollectio
8、n ThePrincipal 委托人 TheRemittingBank 托收行 TheCollectingBank 代收行 ThePayer 付款人 Collection PresentingBank 提示行 Customer sRepresentativeinCase of Need 需要时的代理 CleanCollection 光票托收 多是即期汇票 DocumentaryCollection 跟单托收 DocumentaryAgainstPayment D P 付款交单 KindsofCollection DocumentaryAgainstAcceptance D A 承兑交单 Doc
9、umentaryCollectionProcedure 习题 TheNatureofCollection CommercialCredit RisksfortheExporter AdvantagesfortheImporter FacilitatetoGetFinancingUnderDocumentaryCollection NegotiationUnderDocumentaryCollection 托收出口押汇 托收行有风险 CollectionClauseinSalesContract D PatSight D PafterSight D A TrustReceipt 凭信托收据借单
10、代收行有风险 D P T R TheRelativePartiestoL C CirculationofL C 即期 不可撤为例 NatureofL C LetterofCredit IllustrationofL C TypesofL C AdvantageandDisadvantageofL C ExaminationofL C L C本身的审核 专项审核 L CClauseinSalesContract CharacteristicofL C Factoring 国际保理 Forfaiting 福费廷业务 如到期遭拒付 不能行使对出口商或背书人的追索权 Banker sLetterofG
11、uarantee L G SettlementinCash SettlementwithBill 90 Draft PromissoryNote Check Means 返回 Definition Abillofexchangeisdefinedas anunconditionalorderinwriting addressedbyoneperson drawer toanother drawee signedbythepersongivingit requiringthepersontowhomitisaddressedtopayondemand oratafixedordeterminab
12、lefuturetime asumcertaininmoney toortotheorderof aspecifiedperson payee ortobearer 返回 Banker sDraftandCommercialDraft 出票人和付款人都是银行 光票且多为即期 跟单汇票 Banker sAcceptanceDraftandCommercialAcceptanceDraft 银行承兑的远期商业汇票 DocumentaryDraftandCleanDraft 押汇汇票 较少用到 Sight DemandDraftandTime UsanceDraft 返回 PaytoABCCo pr
13、ovidingthegoodstheysupplyarecompliedwithcontractthesumoftenthousandUSdollars Invaliddraft 返回 Payto PaytotheOrderof at sight 即期 At Sight At Sight 远期 见票后定期付款 At30daysafterSight 出票后定期付款 At60daysafterdate1 5 2002 Sight 定日付款 At15daysafterB Ldate Sight 返回 Exchangefor thesumof n当实际装运数量少于规定数量 且L C允许分批时 汇票金额
14、 发票金额 n当发票金额含佣时 L C也表明发票含佣时 汇票金额为净价 汇票金额 发票金额 返回 Paytotheorderof BynegotiationagainstthedocumentsdetailedHereinabeneficiary sdraftat90daysaftersightwithBBKBankinggroupLTD 120wallstreet NewYorkU S A DraftfornegotiationwithanybankinBeneficiary scountry 返回 ToDraw Endorsement PriorParty SubsequentParty
15、Presentation PresentationforAcceptance 远期汇票 PresentationforPayment Acceptance 付一不付二 付二不付一 OrderofLiability Payment DishonourandRightofRecourse Dishonourbynon acceptance non payment 返回 Prerequisitesforavalidendorsement ShouldbenormallyeffectedonthebackofadraftandsignedbytheendorserMustbemadeforthewho
16、leamountofthedraftBlankendorsementSpecialendorsementRestrictiveendorsement 返回 BeforeAcceptance Drawer 1stEndorser 2ndEndorser Payer AfterAcceptance Accepter Drawer 1stEndorser Payer 返回 将小票复印后涂改金额数字 变小额为大额款项 再复印传真给出口商 诱骗出口商发货 冒充存户伪造支票 虚构付款授权书 或伪造银行担保函和交付通知书 盗用银行名义签发银行汇票 返回 返回 汇款人 买方 收款人 卖方 合同规定以电 信汇付款 汇出行 电 信汇申请书 交款 付费 回单 汇入行 电 信汇委托通知 汇款通知 收据 付款 付讫借记通知 返回 汇款人 买方 收款人 卖方 合同规定以票汇付款 汇出行 票汇申请书 交款 付费 银行即期汇票 汇入行 寄汇票通知书 票根 银行即期汇票 付款 付讫借记通知 寄交银行即期汇票 返回 DocumentaryAgainstPaymentafterSight D PafterSight Doc
