《商务英语写作(修订版)第六章幻灯片》由会员分享，可在线阅读，更多相关《商务英语写作(修订版)第六章幻灯片（37页珍藏版）》请在金锄头文库上搜索。
1、,Review,offer counter-offer enclose L/C invoice shipment consignor consignee CIF FOB sight draft,n. 出价，报价 n. 还价 v. 随函附上 Letter of Credit n. 发票 n. 装运 n. 发货人 n. 收货人 Cost, Insurance and Freight free on board 即期汇票,3,Chapter 6,Letters of Payment and Settlement of Accounts,付款与结账函,Vocabulary,credit vt. 把记入
2、贷方，打入账户 collection n. 收款 expedite ekspdat vt. 加快 Open Account ：O/A ,赊销 货物输出后，出口商将货运单据（Shipping Documents）直接寄交进口商提货，等约定付款期限到期后，再向进口商收款。 该种贸易方式通常是交易双方达成协议,由Seller先行向Buyer发运货物,货款一季、半年或一年结算。以该方式结算货款时,货物价格及付款时间均是确定的。此支付方式，属于商业信用，出口方是否能够安全收到款项，完全基于进口方的信用。,Documents against Payment: D/P 付款交单 指出口方的交单是以进口方的付
3、款为条件，即进口方付款后才能向代收银行领取单据。 分为即期交单（D/P Sight）指出口方开具即期汇票，由代收行向进口方提示，进口方见票后即须付款，货款付清时，进口方取得货运单据。 远期交单（D/P after sight or after date),指出口方开具远期汇票，由代收行向进口方提示，经进口方承兑后，于汇票到期日或汇票到期日以前，进口方付款赎单。,Documents against Acceptance：D/A 承兑交单 所谓“承兑”就是汇票付款人（进口方）在代收银行提示远期汇票时，对汇票的认可行为。承兑的手续是付款人在汇票上签署，批注“承兑”字样及日期，并将汇票退交持有人。不论
4、汇票经过几度转让，付款人于汇票到期日都应凭票付款。,Documentary collection：跟单托收 指银行受出口商委托，凭汇票、发票、提单、保险单等商业单据向进口商收取货款的结算方式，卖方以买方为付款人开立汇票，委托银行代其向买方收取货款。 跟单托收根据交单条件的不同可分为： Documents against payment：付款交单（即期、远期） Documents against acceptance:承兑交单,discount vt. 把（票据）贴现 贴现：指银行承兑汇票的持票人在汇票到期日前，为了取得资金，贴付一定利息将票据权利转让给银行的票据行为，是持票人向银行融通资金的一
5、种方式。 贴现的性质：贴现是银行的一项资产业务，汇票的支付人对银行负债，银行实际上是与付款人有一种间接贷款关系。 贴现利息的计算：贴现利息是汇票的收款人在票据到期前为获取票款向贴现银行支付的利息，计算方式是：贴现利息=贴现金额x贴现率x贴现期限,Chapter,6,Contents of this chapter,I. Introduction,II. Sample Analysis,III. Sample Contrast,IV. Useful Patterns and Sentences,Letters of Payment and Settlement of Accounts,Chapt
6、er,1. Letters of Payment,6,Letters of Payment and Settlement of Accounts,2. Settlements of Accounts,3. Writing pattern,I. Introduction,11,Chapter,6,1. Letters of Payment,Payment is an important issue in business. Four main payment methods: Open account Prepaid Documentary collection: D/P, D/A Letter
7、 of Credit (L/C) Letters of payment usually discuss the method of payment or talk about getting the payment documents prepared, expedited加快 or changed.,Letters of Payment and Settlement of Accounts,Chapter,6,2. Settlement of Accounts,Today credit is widely used in business, especially in B2B busines
8、s. Letters of settlement of accounts usually take direct writing style, but sometimes you have to use indirect way of writing, appealing to sympathy, fairness and self-interest.,Letters of Payment and Settlement of Accounts,Chapter,6,3. Writing pattern of letters of payment and settlement of account
9、s.,In the opening paragraph, state directly and clearly which letter you are referring to. In the middle part, mention the method of payment your company usually adopts, things about payment documents or accounts due, mistakes or misunderstanding in the accounts, and suggestions to solve the problem
10、, etc. In the closing part, express your hope that the method of payment will be acceptable to your business partner.,Letters of Payment and Settlement of Accounts,Chapter,6,II. Sample Analysis,A payment for a consignment Dear Sirs: Referring to your advice of October 5th, we enclose shipping docume
11、nts for the consignment of 20 bales包 of cotton to Brooklyn Company. As required by them we have included all charges in our invoice, which amounts to $ 14,580 and enclosed our draft at 60 days for this sum. We shall be glad if, after acceptance you will discount贴现 it at the current rate and remit 汇款
12、the net amount 净额 to our account with National Bank of New York. Thank you for your help in this matter. Yours faithfully, Alan,Letters of Payment and Settlement of Accounts,Chapter,6,II. Sample Analysis,A settlement of accounts Dear Mr. Browning: Your check for us of $ 2500 in settlement of your ac
13、count has reached us, but we find that you have deducted 5% as a discount. We regret that we cannot allow this. Our terms are 2.5% for prompt cash and 2% on monthly accounts, and these terms were stated when acknowledging your order, and are printed on our invoices. The account is ten weeks old, and
14、 therefore not subject to 得到，有 any discount. We shall be obliged if you will let us have a check for the balance余额 , viz.即, $ 131, then we will send you the receipt for the full amount. Faithfully, Allis,Letters of Payment and Settlement of Accounts,Chapter,6,II. Sample Analysis,Accepting D/P paymen
15、t for a trial order Dear Sirs: Thank you for your letter of February 20 and appreciate your intention of pushing the sale of Haier Washing Machines in Jakarta雅加达, Indonesia. Although your trial order for 1000 sets of Haier Washing Machine is appealing, your request for payment under D/A terms is bey
16、ond what we can do, the reason being that we generally ask for payment by Letter of Credit. In consideration of your case, we are prepared to accept payment for your trial order on a D/P basis, which is much more favorable to you than on L/C basis. (To be continued),Letters of Payment and Settlement of Accounts,Chapter,6,II. Sample Analysis,Accepting D/P payment for a trial order (Continued) We hope that you will accept the above payment terms and look forward to cl
