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1、页眉内容国际贸易的付款方式主要有以下若干种：1. 汇付:(包含以下三种)A.电汇(T/T) B. 信汇(M/T) C. 票汇(D/T)2. 信用证(简称L/C)支付方式是随着国际贸易的发展、银行参与国际贸易结算的过程中逐步形成的。由于货款的支付以取得符合信用证规定的货运单据为条件，避免了预付货款的风险，因此信用证支付方式在很大程度上解决了进、出口双方在付款和交货问题上的矛盾。它已成为国际贸易中的一种主要付款方式。3.汇票(Bill of Exchange ，Draft )是出票人签发的，委托付款人在见票时或者在指定日期无条件支付确定的金额给收款人或者持票人的票据。从以上定义可知，汇票是一种无条
2、件支付的委托，有三个当事人：出票人、付款人和收款人。汇票从不同角度可分成以下几种：按出票人不同，可分成银行汇票和商业汇票。银行汇票(Banks Draft )，出票人是银行，付款人也是银行。商业汇票(Cornercial Draft )，出票人是企业或个人，付款人可以是企业、个人或银行。按是否附有包括运输单据在内的商业单据，可分为光票和跟单汇票。光票(Clea n Draft )，指不附带商业单据的汇票。银行汇票多是光票。跟单汇票(Docume ntary Draft )，指附有包括运输单据在内的商业单据的汇票。跟单汇票多是商业汇票。4.本票(Promssory Note)是出票人签发的，承诺
3、自己在见票时无条件支付确定金额给收款人或者持票人的票据。这是我国票据法对本票的定义，指的是银行本票。国外票据法，允许企业和个人签发本票，称为一般本票。但在国际贸易中使用的本票，均为银行本票。按付款日期不同，汇票可分为即期汇票和远期汇票。汇票上付款日期有四种记载方式：见票即付(at sight )；见票后若干天付款(at days after sight);出票后若干天付款(at?days after date );定日付款(at a fixed day )。若汇票上未记载付款日期，则视作见票即付。见票即付的汇票为即期汇票。其他三种记载方式为远期汇票。5. 支票(Chaque，Check )是出
4、票人签发，委托办理支票存款业务的银行或者其他金融机构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。从以上定义可见，支票是以银行为付款人的即期汇票。支票出票人签发的支票金额，不得超出其在付款人处的存款金额。如果存款低于支票金额，银行将拒付。这种支票称为空头支票，出票人要负法律上的责任。6. 托收(COLLECTION)是出口商开立汇票，委托银行代收款项，向国外进口商收取货款或劳务款项的一种结算方式。托收当事人有四个，主要责任如下：1. 委托人(PRINCIPAL)也称出票人，一般是出口商，主要是行使与进口商签订的合同上的条款，履行与银行签订的委托收款的合同。2. 寄单行(REMITTING
5、 BANK)也称托收行，是委托代收款项的银行，主要是按照委托人的要求和国际惯例进行处理业务。3. 代收行(COLLECTING BANK)托收行是在进口地的代理人，根据托收行的委托书向付款人收款的银行。4. 付款人(DRAWEE)一般是进口商。主要是支付款项的人。三.托收方式托收方式有：1. 跟单托收(DOCUMENTARY COLLECTION)(1 ).跟单托收概念跟单托收是汇票连同商业单据向进口行收取款项的一种托收方式，有时为了避免印花税，也有不开汇票，只拿商业单据委 托银行代收。（2）.跟单托收种类即期付款交单（DOCUMENT AGAINST PAYMENT AT SIGHT） :俗
6、称D/P AT SIGHT ，指开出的汇票是即期汇票，进口 商见票，只有付完货款，才能拿到商业单据。远期付款交单（DOCUMENTS AGAINST PAYMENT OF USANCE BILL）:出口商开出远期汇票，进口商向银行承兑于汇票到期日付款交单的付款交单方式。承兑交单方式（DOCUMENT AGAINST ACCEPTANCE）:俗称D/A，代收银行在进口商承兑远期汇票后向其交付单据的一种方式。2. 光票托收（CLEAN COLLECTION）光票托收指汇票不附带货运票据的一种托收方式。主要用于货款的尾数、样品费用、佣金、带垫费用、贸易从属费用、索赔以及非贸易的款项。交货条款将所有的
7、术语分为4个基本不同的类型。第一组为E组（EX WORKS ），指卖方仅在自己的地点为买方备妥货物；第二组F组（FCA、FAS和FOB ），指卖方需将货物交至买方指定的承运人；第三组C组（CFR、CIF、CPT和CIP ），指卖方须订立运输合同，但对货物灭失或损坏的风险以及装船和启运后发生意外所发生的额外费用，卖方不承担责任；第四组D组（DAF、DES、DEQ、DDU和DDP ），指卖方须承担把货物交至目的地国所需的全部费用和风险。下表反映了这种分类方法：2000年国际贸易术语解释通则E组（发货）EXW工厂交货（-指疋地点）F组（主要运费未付）FCA货交承运人（指疋地点）FAS船边交货（指疋装
8、运港）FOB船上交货（指疋装运港）C组（主要运费已付）CFR成本加运费（指定目的港）CIF成本、保险费加运费付至（指定目的港）D组（到达）DAF边境交货（指定地点）DES目的港船上交货（指定目的港）DEQ目的港码头交货（指定目的港）DDU未完税交货（指定目的地）DDP完税后交货（指定目的地）Group E - DepartureEXW - Ex Works (named place)The seller makes the goods available at his premises. The buyer is responsible for all charges.This trade t
9、erm places the greatest responsibility on the buyer and minimum obligations on the seller. The ExWorks term is often used when making an initial quotation for the sale of goods without any costs included.EXW means that a seller has the goods ready for collection at his premises (Works, factory, ware
10、house, plant) on the date agreed upon.The buyer pays all transportation costs and also bears the risks for bringing the goods to their final destination.This term requires that the buyer must be able to carry out export formalities in the country of supply, these days almost impossible. Therefore in
11、 the vast majority of cases where terms are quoted EXW they actually intend the seller to carry out export formalities which means that the correct term is FCA (Sellers premises).Group F - Main carriage unpaidFCA - Free Carrier (named places)The seller hands over the goods, cleared for export, into
12、the custody of the first carrier (named by thebuyer) at the named place. This term is suitable for all modes of transport, including carriage by air,rail, road, and containerised / multi-modal transport.FAS - Free Alongside Ship (named loading port)The seller must place the goods alongside the ship
13、at the named port. The seller must clear the goodsfor export; this changed in the 2000 version of the Incoterms. Suitable for maritime transport only.FOB - Free on board (named loading port)The seller must load the goods on board the ship nominated by the buyer, cost and risk being dividedat ships r
14、ail. The seller must clear the goods for export. Maritime transport only. It also includes Airtransport when the seller is not able to export the goods on the schedule time mentioned in the letterof credit. In this case the seller allows a deduction of sum equivalent to the carriage by ship from the
15、air carriage.Group C - Main carriage paidCFR or CNF Cost and Freight (named destination port)Seller must pay the costs and freight to bring the goods to the port of destination. However, risk is transferred to the buyer once the goods have crossed the ships rail. Maritime transport only and nsurance for the goods is NOT included. Insurance is at the Cost of the Buyer.CIF Cost, Insurance and Freight (named destination port)Exactly the same as CFR except th
