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1、1,New International Business English,for the Students Majored in Business English,II,2,Canbridge,International Business English,3,4,A Communication Skill Course For Business English,5,Contents,Unit 7. 8, 9.Unit,6,7. Money Matters,Accounts and Freign Payments,Very often in business situations you may
2、 find yourself having to talk about money with suppliers and customers. You may be physically handling money or dealing with figures（数字） and money on paper. If you work in the accounts department （财务部）of a firm you may have to fill invoices for your customers orders. Or you may have to send a custom
3、er a reminder（催函） because they have not paid an invoice. You may even have to decide whether customers can have further credit （赊帐）and can delay paying their outstanding bills; this is called “credit assessment（信用评估）”. If you are working in international,Background Knowledge,7,trade, you may need to
4、 be familiar with the different types of payment that exist. In most large and middle-sized firms here is an Accounts Department which deals with the money paid out to suppliers for goods delivered and the money received from customers for goods supplied.,在国际贸易中，出口一方，就是债权人；进口一方就是债务人。在债权人与债务人清偿与款项收付时
5、，虽然时间长短不同，但必须通过一定的渠道，采用一定的方式与工具，以及一定的方式进行。 目前进出口贸易的清算方式很多，而且不断在发展；具体主要是： 1 汇款(remittance) 2 托收 3 信用证 其中信用证，是在汇款和托收基础上发展完善起来的，它不但解决了结算方面很多不能解决的困难，还达到进出口双方均属平等互利安全可靠的要求。信用证有光票信用证与跟单信用证。主要以票据为主。或附有一定的货运单据，作为资金的支付与容通的根据或证明。与信用证有关的目前还有保证书及备用信用证。,8,1. Remittance,汇款结算方式：指汇款人委托银行将款项汇交给收款人的一种结算方式。 汇款方式的当事人有四
6、个： 1） 汇款人 2） 收款人和受益人 3） 汇出行： 4） 汇入行,9,10,11,12,国与国之间交往除了各国法律，还有国际商法、国际贸易法、银行法以及票据法都要了解；另外，由于国际结算主要业务是托收与信用证（包括保证书等），因此对托收信用证等项下各当事人的权利义务、各种票据的内容与要求、特别是对各种有关名词、条款的解释，要有比较一致的规定，以便发生纠纷或冲突时，可以得到比较合理公平的解决。这就是国际商会（International Chamber of Commerce简称ICC）所制定出版的各项规则与惯例：国际贸易术语解释通则(International Rules for the
7、Interpretation of Trade Terms，简称Incoterms,是对一般贸易方面共同的规定)；托收统一规则(Uniform Rules for Collection)以及跟单信用证统一惯例(Uniform Customs and Practice for Commercial Documentary Letters of Credit)。,国际商会制定出版的各项规则与惯例,13,Bill of Exchange /Draft,a,A bill of exchange is an unconditional order in writing addressed by one
8、person ( the drawer) to another (the drawee) signed by the person giving it requiring the person to whom it is addressed (the drawee, who when he signs becomes the Acceptor) to pay on demand, or at fixed or determinable future time a sum certain in money to or the order of a specified person,or to b
9、earer (the payee). 英国票据法关于汇票的定义是：汇票是由一人（出票人向另一人（付款人）签发的，要求付款人即期或定期或在可确定的将来时间，对某人或其指定人或持票人支付一定金额的无条件书面支付命令。,14,Example: At_ sight of this First of Exchange (Second Exchange being unpaid) pay to the order of Bank of China the sum of U.S. DOLLARS TWENTY ONE THOUSAND FIVE HUNDRED AND THIRTY EIGHT AND CE
10、NTS FORTY FOUR ONLY. TO: M/S. Noorani Agency CNMIE CORP.,15,w,There are several methods of payment in foreign trade:,1. CWO（随定单付现）-cash with order:Note that cash simply means money in this context. This method is uncommon since you extend credit to your supplier; in addition you run the risk（冒险） tha
11、t the goods will not be dispatched（发送） in accordance with the contract terms（合同条款）. But this is usual with mail order（邮购）, where you pay by Eurocheque or cheque /by check or by using a credit card. In business, CWO contracts often include provision for partial advance,16,payments（预付部分货款） in the form
12、 of deposit (normally between 10%and 20% of contract price). Or they include progress payments（阶段付款；分期付款） at various stages of manufacture(particularly for capital goods). Then the remainder of the payment is usually made by one of the methods described below. 2. Open Account: This is simple agreeme
13、nt in which you agree to pay for the goods after you have received them,usually on a monthly basis. There are various ways in which you can send money to your suppliers under open account. Your suppliers may suggest the method to be used, for example: Check/cheque: this is usually slowest method of
14、payment. Your suppliers may have charges from their own bank and also from banks in your country since a check,17,has to be cleared（兑现） through the international banking system before they receive credit. Different banks have different methods and this could take as long as a month. For these reason
15、s your suppliers may not accept payment by check. Bankers draft（银行汇票）: you can arrange for your bank to issue a draft, which is a kind of check,drawn on an overseas bank in either sterling or foreign currency（外汇）. You send this direct to your suppliers who pay it into their bank account. Then they w
16、ill usually receive immediate credit. Telegraphic Transfer（电汇）: This is fastest method of sending money abroad but costs a little more than most other methods of transferring money. Your bank instructs an overseas bank, by cable or telex, to pay a stated amount of money to your suppliers. Your own or,18,foreign currency may be sent in this way. If you wish, the overseas bank can be instructed to inform your suppliers as soon as the money arrives. International
