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1、,payment,1,Chapter 5 Payment,支付工具 支付方式 支付条款,王善论,payment,2,5.1 Instrument of Payment,汇票 Bill of Exchange, Draft 本票 Promissory Note 支票 Cheque/Check,票 据,王善论,payment,3,汇票 Bill of Exchange Definition (Section 3, Bill of Exchange Act, 1882, UK) An unconditional order in writing addressed by one person (Dr
2、awer) to another (Drawee) signed by the person giving it (Drawer) requiring the person to whom it is addressed to pay on demand, or at a fixed or determinable future time a sum certain in money to, or to the order of, a specified person, or to any bearer (Payee),王善论,payment,5,王善论,payment,6,王善论,payme
3、nt,7,王善论,payment,8,王善论,payment,9,汇票的种类 出票人的不同 商业汇票 commercial draft 银行汇票 bankers draft 付款时间的不同 即期汇票 sight (demand) draft 远期汇票 time (usance) bill certain days after sight certain days after the date of draft (after date) certain days after the date of B/L fixed date 承兑人的不同 商业承兑汇票 commercial acceptanc
4、e draft 银行承兑汇票 bankers acceptance draft 是否随附货运单据 光票 clean draft 跟单汇票 documentary draft,王善论,payment,10,汇票的使用 出票 draw 限制性抬头: Pay Co. only/not negotiable 指示性抬头: Pay Co. or order 持票人或来人抬头: Pay bearer/holder 提示 presentation 见票 sight 承兑提示 presentation for acceptance 付款提示 presentation for payment 承兑 accept
5、ance 付款 payment 背书 endorsement 限制性背书，空白背书，特别背书 拒付 dishonour 追索 recourse,王善论,payment,11,本票 Promissory Note, P/N 本票的定义 （票据法第73条） 本票是出票人签发的，承诺自己在见票时无条件支付确定的金额给收款人或持票人的票据。 本票的必备内容 （票据法第76条） 表明“本票”字样 无条件支付的承诺 确定的金额 收款人的名称 出票日期 出票人签章,王善论,payment,12,本票的种类 商业本票/一般本票 general promissory note 即期本票 sight promis
6、sory note 远期本票 time promissory note 银行本票 bankers promissory note; cashiers order 本票与汇票的区别,王善论,payment,13,王善论,payment,14,支票 Cheque/Check 支票的定义 支票是以银行为付款人的即期汇票。 支票的必备内容 （票据法第85条） 表明“支票”字样 无条件的支付委托 确定的金额 付款人的名称 出票日期 出票人签章 支票的种类,王善论,payment,15,王善论,payment,16,王善论,payment,17,王善论,payment,18,王善论,payment,19,
7、【Case Study 5-1】 甲交给乙一张经付款银行承兑的期票，作为向乙订货的预付款，乙在票据上背书后转让给丙以偿还原欠丙的借款，丙于到期日向承兑银行提示取款，恰遇当地法院公告该行于当天起进行破产清理，因而被退票。丙随即向甲追索，甲以乙所交货物质次为由予以拒绝，并称已于10天前通知银行止付，止付通知及止付理由也已通知了乙。在此情况下丙再向乙追索。乙以票据系甲开立为由推诿不理。丙遂向法院起诉，被告为甲、乙与银行三方。你认为法院将如何判决？,王善论,payment,20,5.2 Modes of Payment,Key issues in international payments Who
8、bears the credit risk? Who finances the transaction? In what currency will payment be made? What are the political and legal risks? Who will bear transportation costs and risks? What are the costs of each method of financing and payment?,王善论,payment,21,Basic Terms of Payment,Payment before shipment
9、CWO (cash with order) CIA (cash in advance) Payment after shipment O/A (open account) factoring forfaiting CAD (cash against documents) documentary collection documentary credit COD (cash on delivery),王善论,payment,22,汇付 Remittance,汇付方式的当事人 汇款人 remitter - buyer 汇出行 remitting bank 汇入行 receiving bank，解付
10、行 paying bank 收款人 payee - seller 汇付的种类 信汇 mail transfer, M/T 电汇 telegraphic transfer, T/T 票汇 remittance by bankers demand draft, D/D,王善论,payment,23,汇付的业务流程,王善论,payment,24,【Case Study 5-2】 出口合同规定的支付条款为装运月前15天电汇付款，买方延至装运中始从邮局寄来银行汇票一纸，为保证按期交货，出口企业于收到该汇票次日即将货物托运，同时委托银行代收票款。一个月后，接银行通知，因该汇票系伪造，已被退票。此时，货已抵
11、达目的港，并已被买方凭出口企业自行寄去的单据提走。事后追偿，对方早已人去楼空。,王善论,payment,25,托收 Collection,Definition Collection means the handling by banks on instructions received of financial documents/commercial documents, in order to obtain acceptance/payment, or deliver commercial documents against acceptance/ payment, or deliver
12、documents on other terms and conditions. （URC522 Art.2） 托收是指债权人（出口人）出具债权凭证（汇票等）委托银行向债务人（进口人）收取货款。,王善论,payment,26,Parties to collection 委托人 principal - seller (drawer) 托收申请书 托收行 remitting bank 托收委托书 代收行 collecting bank 提示行 presenting bank 付款人 payer - buyer (drawee) 需要时的代理 principals representative in
13、 case of need,王善论,payment,27,托收的业务流程,王善论,payment,28,Classification 光票托收 clean collection 跟单托收 documentary collection 付款交单 documents against payment, D/P 即期付款交单 D/P at sight 远期付款交单 D/P after sight 承兑交单 documents against acceptance, D/A,王善论,payment,29,托收统一规则URC522, Uniform Rules for Collection, ICC Pu
14、blication No.522 1958/192, 1967/254, 1978/322, 1996/522 全文共26条，分为总则、托收的方式与结构、提示方式、义务与责任、付款、利息和手续费及其它费用、其它规定7个部分。 本规则的适用 银行的义务与免责 运输单据不应以银行或其指定人为收货人 避免使用远期付款交单 拒付后单据的处理,王善论,payment,30,托收的性质与作用 商业信用 风险分析 托收方式下的融资 托收出口押汇 托收进口押汇 信托收据 trust receipt, T/R D/PT/R,王善论,payment,31,托收的注意事项 进口方的资信状况 国外代收行的指定 贸易术
15、语的使用（ CIF/CIP ） 慎用使用远期付款交单及承兑交单 运输方式的选择及运输单据的出具方式,王善论,payment,32,【Case Study 5-3】 我某外贸公司与某国A商达成一项出口合同，付款条件为D/P45天付款。当汇票及所附单据通过托收行寄抵进口地代收行后，A商及时在汇票上履行了承兑手续。货抵目的港时，由于用货心切，A商出具信托收据向代收行借得单据，先行提货转售。汇票到期时，A商因经营不善，失去偿付能力。代收行以汇票付款人拒付为由通知托收行，并建议由我外贸公司直接向A商索取货款。,王善论,payment,33,Letter of Credit,Definition Cred
16、it means any arrangement, however named or described, that is irrevocable and thereby constitutes a definite undertaking of the issuing bank to honour a complying presentation. (UCP600 Art.2) 信用证是一种银行开立的有条件的付款承诺的书面文件。,王善论,payment,34,Parties to a Documentary Credit,The parties are: Issuing bank Confirming bank, if any, and Beneficiary Other parties which facilitate the L/C are: Applicant Advising bank Nominated bank negotiating bank paying bank accepting/drawee bank Transferring bank Reimbursin
