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1、1 1ContentuuPayment InstrumentsuuPayment MethodsuuPayment Terms2 2Payment InstrumentsCashFinancial DocumentsPromissory NoteCheck/ChequeBill of Exchange3 34 4票据是以支付一定金额为目的，并可票据是以支付一定金额为目的，并可以自由流通转让的特种证券。以自由流通转让的特种证券。Refer to Bills of Exchange Act (1882)Features:1.Negotiability（流通性）（流通性）2.Non-causativ
2、e Nature（无因性）（无因性）3.Requisite in Form（要式性）（要式性）5 5I. Promissory Note1.Definition2.Required Contents3.Types6 67 78 8II. Check (Cheque)1.Definition2.Required contents3.Types9 910101111III. Bill of Exchange (Draft/Bill)1.Definition2.Required contents3.Types1212What is a Bill of Exchange/draft?An uncond
3、itional order in writing signed by one party (drawer) requesting a second party (drawee /payer) to pay a stated sum of money to a third party (payee), on demand or at a fixed or determinable future time.1313What are the required contents of a draft?1.“Bill of Exchange” or “Draft”2.Unconditional orde
4、r of payment3.Fixed amount4.Name of drawee/payer5.Name of payee6.Date of issuing7.Drawers name and signaturePlace of IssuingDate and place of payment1414BILL OF EXCHANGEBILL OF EXCHANGEDrawn Under Drawn Under Bank of China, London Bank of China, London Irrevocable L/C No. Dated Irrevocable L/C No. D
5、ated January 10, 2005January 10, 2005Payble with interest Payble with interest 5.25.2 % Per annum % Per annumNo. No. 2004220042 EXCHANGE for HKD236,000.00 Tianjin, China EXCHANGE for HKD236,000.00 Tianjin, ChinaFebruary February 20, 20, 20052005 at at 30 30 days days afterafter Sight Sight of of thi
6、s this FIRST FIRST of of Exchange (Second of Exchange being unpaid) Exchange (Second of Exchange being unpaid) Pay Pay to to the the order order of of Bank Bank of of China, China, Tianjin Tianjin BranchBranch the the sum sum of of HongkongHongkong DollarsDollars TWO TWO HUNDRED HUNDRED AND AND THIR
7、TY-SIX THIRTY-SIX THOUSAND ONLYTHOUSAND ONLY TO: TO: BANK OF CHINA, HONGKONGBANK OF CHINA, HONGKONGChina Machinery & Equipment Import & Export Corp., Shanghai BranchChina Machinery & Equipment Import & Export Corp., Shanghai Branch (SIGNATURE)(SIGNATURE)1515DrawerBankers DraftBankers DraftCommercial
8、 DraftCommercial DraftTypes D/DD/DCollectionCollectionL/CL/C1616TypesPayment timeSight Draft (Demand Draft)Time Draft (Usance Draft)At xx days after sightAt xx days after date of draftAt xx days after date of B/LFixed date: On Nov. 301717TypesAcceptorCommercial Acceptance DraftBankers Acceptance Dra
9、ftCommercial creditCommercial creditBank creditBank credit1818TypesCommercial DocumentsClean DraftDocumentary Draft1919To To DrawDraw1 1PresentationPresentation2 2EndorsementEndorsement5 5PaymentPayment4 4AcceptanceAcceptance3 3DiscountDiscount6 6DishonorDishonor7 7RecourseRecourse8 8Use of DraftsSi
10、ghtSightTimeTimeoror2020Addressee:1.A restrictive payee2.to order3.to bearer Pay Co. not transferablePay Co. onlyPay Co. or orderPay to the order of Co.Pay bearerPay holder2121Endorsement:1. Restrictive2. Blank3. SpecialPay to Co. onlyPay to Co. onlyPay Co. not transferablePay Co. not transferablePa
11、y bank or orderPay bank or order2222Discount持现有远期汇票的人若想在付款人付款前取持现有远期汇票的人若想在付款人付款前取得票款，可以经过背书将汇票转让给贴现的得票款，可以经过背书将汇票转让给贴现的银行或金融公司（即受让人），由他们按票银行或金融公司（即受让人），由他们按票面金额扣除一定贴现利息后，将余额付给持面金额扣除一定贴现利息后，将余额付给持票人（即出让人）的行为。票人（即出让人）的行为。一般贴现的目的是加速资金周转。一般贴现的目的是加速资金周转。2323Differences between draft and promissory note,
12、 check性质性质当事人当事人付款时间付款时间汇票汇票支票支票本票本票无条件的书无条件的书无条件的书无条件的书面支付命令面支付命令面支付命令面支付命令无条件的书无条件的书无条件的书无条件的书面支付承诺面支付承诺面支付承诺面支付承诺出票人出票人出票人出票人/受款人受款人受款人受款人出票人出票人出票人出票人/付付付付款人款人款人款人/受款人受款人受款人受款人无条件的书无条件的书无条件的书无条件的书面支付命令面支付命令面支付命令面支付命令只有即期只有即期只有即期只有即期没有远期没有远期没有远期没有远期分远期分远期分远期分远期/即期即期即期即期远期不承兑远期不承兑远期不承兑远期不承兑分远期分远期分远
13、期分远期/即期即期即期即期远期需承兑远期需承兑远期需承兑远期需承兑出票人出票人出票人出票人/付付付付款人款人款人款人/受款人受款人受款人受款人2424Payment MethodsRemittanceCollectionLetter of Credit25252626Favorable Favorable exchange exchange (remittance): (remittance): the the buyer buyer makes makes the the payment payment by by bank bank transfer transfer of of his
14、his own own accord.accord.RemittanceRemittance2727Remittance refers to transfer of funds from one party (payer) to another (payee) among different countries through banks. Four PartiesRemitterBeneficiaryRemitting BankPaying Bank2828Types of Remittance1.信汇信汇信汇信汇 Mail Transfer (M/T)Mail Transfer (M/T)
15、费用低廉费用低廉费用低廉费用低廉速度较慢速度较慢速度较慢速度较慢2.2.电汇电汇电汇电汇 Telegraphic Transfer Telegraphic Transfer (T/T)(T/T)收款迅速收款迅速收款迅速收款迅速费用较高费用较高费用较高费用较高3.3.票汇票汇票汇票汇 Demand Draft (D/D)Demand Draft (D/D)付款灵活便捷付款灵活便捷付款灵活便捷付款灵活便捷2929RemitterPaying BankBeneficiaryRemitting BankContractContractThe Process of Remittance M/T or T
16、/TM/T or T/TM/T or T/T3030RemitterPaying BankBeneficiaryRemitting BankContractContractThe Process of Remittance D/DNotifyNotifyPayPayForward Forward Banks DraftBanks DraftPresentPresentApplyApplyDrawDraw3131FeaturesCommercial CreditCommercial CreditFavorable ExchangeFavorable ExchangeApplication in
17、International TradePayment in advance Payment in advance 预付货款预付货款预付货款预付货款 Cash with order Cash with order 随订单付现随订单付现随订单付现随订单付现Payment after arrival of goods Payment after arrival of goods 货到付款货到付款货到付款货到付款 Open account (OA) Open account (OA) 赊账交易赊账交易赊账交易赊账交易 Consignment Consignment 寄售寄售寄售寄售卖方卖方卖方卖方买方
18、买方买方买方32323333Adverse Adverse exchange exchange (reverse (reverse remittance, remittance, to to draw): draw): the the exporter exporter takes takes the the initiative initiative to to gather gather the the payment from the buyer.payment from the buyer.CollectionCollection3434CollectionuuA bank recei
19、ves an exporters collection order and documents, presents the documents to the importer and collects funds for the seller Clean CollectionDocumentary Collection3535Documentary Documentary CollectionCollection is is a a means means of of ensuring ensuring that that goods goods (title (title documents
20、) documents) are are handed handed over over to to the the buyer buyer (by (by a a bank) bank) only only when when the the amount amount shown shown on on a a bill bill of of exchange exchange is is paid paid or or when when the the customer customer accepts accepts the the bill bill as as a a contr
21、act contract to to pay pay by a specific date.by a specific date.FeaturesCommercial Credit Commercial Credit ( (Commercial DraftCommercial Draft) )Adverse ExchangeAdverse ExchangeURC522 (Uniform Rules for Collection)3636Four PartiesPrincipalDraweeRemitting BankCollection BankSeller/ExporterBuyer/Imp
22、orter3737Types of Documentary CollectionuuDocuments Against Payment (D/P)D/P at sightD/P at sightD/P at XX days after sightD/P at XX days after sightuuDocuments Against Acceptance (D/A)3838Sample Clause of D/PuuD/P SightD/P Sight “Upon “Upon first first presentation presentation the the Buyers Buyer
23、s shall shall pay pay against against documentary documentary draft draft drawn drawn by by the the Sellers Sellers at at sight. sight. The The shipping shipping documents documents are are to to be be delivered delivered against against payment only.”payment only.”uuD/P after SightD/P after Sight “
24、The “The Buyers Buyers shall shall duly duly accept accept the the documentary documentary draft draft drawn drawn by by the the Sellers Sellers at at days days sight sight upon upon first first presentation presentation and and make make payment payment on on its its maturity. maturity. The The shi
25、pping shipping documents documents are are to to be be delivered delivered against payment only.”against payment only.”3939D/P (Documents against Payment)Principal Principal (Exporter)(Exporter)DraweeDrawee(Importer)(Importer)RemittingRemittingBankBankCollectingCollectingBankBank1 Contract1 Contract
26、Shipping LineShipping Line2 23 34 45 56 67 78 89 91010111112124040Sample Clause of D/A1.The The Buyers Buyers shall shall duly duly accept accept the the documentary documentary draft draft drawn drawn by by the the Sellers Sellers at at 45 45 days days sight sight upon upon first first presentation
27、 presentation and and make make payment payment on on its its maturity.maturity.2.The The Buyers Buyers shall shall duly duly accept accept the the documentary documentary draft draft drawn drawn by by the the Sellers Sellers upon upon presentation presentation and and make make payment payment at a
28、t 30 30 days days after after date date of of B/L B/L (draft). (draft). The The shipping shipping documents documents are are to to be be delivered against acceptance.delivered against acceptance.3.Payment Payment by by draft draft payable payable 120 120 days days after after cargo cargo arrival, d
29、ocuments against acceptance.arrival, documents against acceptance.4141Principal Principal (Exporter)(Exporter)DraweeDrawee(Importer)(Importer)RemittingRemittingBankBankCollectingCollectingBankBank1 Contract1 ContractShipping LineShipping Line2 23 34 45 56 6 7 7 8 810101111 12129 913131414D/A (Docume
30、nts against Acceptance)4242Case Study我我某某外外贸贸公公司司与与一一外外商商成成交交一一批批货货物物，双双方方洽洽谈谈时时，付付款款方方式式为为D/P at 30 days after sight，后后外外商商要要求求改改为为D/A at 30 days after sight，请请问问，我我方方能能否答应？为什么？否答应？为什么？4343Comparison of D/P and D/A支付方式支付方式交单条件交单条件付款时间付款时间收汇风险收汇风险D/P付款交单付款交单付款交单付款交单即期或远期即期或远期即期或远期即期或远期部分损失部分损失部分损失部分
31、损失D/A承兑交单承兑交单承兑交单承兑交单远期远期远期远期货款两空货款两空货款两空货款两空Similarities:Similarities:Collection, Commercial Credit, Collection, Commercial Credit, Adverse ExchangeAdverse ExchangeDifferencesDifferences: :4444Case Study我我某某公公司司向向日日本本商商人人以以D/P即即期期付付款款方方式式推推销销某某商商品品，对对方方答答复复，如如我我方方接接受受D/P after 90 days付付款款，并并通通过过它它指
32、指定定的的A银银行行代代收收则则可可接接受受。试试问问，日日方为什么提出此项要求？方为什么提出此项要求？4545Trust Receipt (T/R) 凭信托收据借单凭信托收据借单4646Case Study我我我我某某某某外外外外贸贸贸贸企企企企业业业业与与与与某某某某国国国国A A商商商商达达达达成成成成一一一一项项项项出出出出口口口口合合合合同同同同，付付付付款款款款条条条条件件件件为为为为付付付付款款款款交交交交单单单单见见见见票票票票后后后后4545天天天天付付付付款款款款。当当当当汇汇汇汇票票票票及及及及所所所所附附附附单单单单据据据据通通通通过过过过托托托托收收收收行行行行寄寄寄
33、寄抵抵抵抵进进进进口口口口地地地地代代代代收收收收行行行行后后后后，A A商商商商及及及及时时时时在在在在汇汇汇汇票票票票上上上上履履履履行行行行了了了了承承承承兑兑兑兑手手手手续续续续。货货货货抵抵抵抵目目目目的的的的港港港港时时时时，由由由由于于于于用用用用货货货货心心心心切切切切，A A商商商商出出出出具具具具信信信信托托托托收收收收据据据据向向向向代代代代收收收收行行行行借借借借得得得得单单单单据据据据，先先先先行行行行提提提提货货货货转转转转售售售售。汇汇汇汇票票票票到到到到期期期期时时时时，A A商商商商因因因因经经经经营营营营不不不不善善善善，失失失失去去去去偿偿偿偿付付付付能能
34、能能力力力力。代代代代收收收收行行行行以以以以汇汇汇汇票票票票付付付付款款款款人人人人拒拒拒拒付付付付为为为为由由由由通通通通知知知知托托托托收收收收行行行行，并并并并建建建建议议议议由由由由我我我我外外外外贸贸贸贸企企企企业业业业直直直直接接接接向向向向A A商商商商索索索索取取取取货货货货款款款款。对对对对此此此此，你认为我外贸企业应如何处理？你认为我外贸企业应如何处理？你认为我外贸企业应如何处理？你认为我外贸企业应如何处理？4747Collection Bill Purchased 托收出口押汇托收出口押汇4848Application in International TradetFa
35、vorable to importersG他仅凭自身信用进行交易而不需垫付资金他仅凭自身信用进行交易而不需垫付资金他仅凭自身信用进行交易而不需垫付资金他仅凭自身信用进行交易而不需垫付资金A若采用若采用若采用若采用D/AD/A，还可以进一步运用卖方资金，还可以进一步运用卖方资金，还可以进一步运用卖方资金，还可以进一步运用卖方资金tUnfavorable to exportersG G 破产破产破产破产A 丧失清偿债务的能力丧失清偿债务的能力丧失清偿债务的能力丧失清偿债务的能力B言而无信拒不付款言而无信拒不付款言而无信拒不付款言而无信拒不付款钱货两空钱货两空钱货两空钱货两空49495050Defi
36、nition of Letter of Creditwritten undertaking of payment.bankconditionalATerms are strictly Terms are strictly complied plied with.（单单一致，单证一致）（单单一致，单证一致）（单单一致，单证一致）（单单一致，单证一致）5151Credit means any arrangement, however named or described, that is irrevocable and thereby constitutes a definite undertak
37、ing of the issuing bank to honor a complying presentation. UCP 600 Article 2 DefinitionUCP 600 Article 2 Definition5252Characteristics of L/CuPrimary Liabilities for PaymentuSelf-Sufficient InstrumentuPure Documentary Transaction5353ApplicantApplicant(Importer)(Importer)BeneficiaryBeneficiary(Export
38、er)(Exporter)Issuing BankIssuing BankSales ContractSales ContractApplication Application for L/Cfor L/CL/CL/CTriangular Contractual Arrangement5454Major Parties InvolveduApplicant ImporteruBeneficiary ExporteruIssuing Bank Importers Bank Deposit for establishment of L/CDeposit for establishment of L
39、/CuAdvising Bank Branch or Correspondent Bank 表面真实性表面真实性表面真实性表面真实性5555Other Parties InvolveduNegotiating BankuPaying BankuConfirming BankuReimbursing Bank5656Differences between Paying Bank and Reimbursing BankuuPaying Paying Bank Bank is is the the Drawee Drawee Bank Bank designated designated by b
40、y L/C. L/C. Usually Usually it it is is the the Issuing Issuing Bank Bank itself. itself. It It should should check check the the documents against L/C.documents against L/C.Reimbursing Reimbursing Bank Bank is is the the Clearing Clearing Bank Bank of of L/C, L/C, and and has has no no responsibili
41、ty responsibility to to check check the documents against L/C.the documents against L/C.uuEvery Every L/C L/C has has its its Paying Paying Bank, Bank, but but not not every L/C has its Reimbursing Bank.every L/C has its Reimbursing Bank.5757ApplicantApplicant（ImporterImporter）BeneficiaryBeneficiary
42、（ExporterExporter）Advising Bank/Advising Bank/Negotiating BankNegotiating BankIssuing Bank /Issuing Bank /Paying BankPaying Bank1 Contract1 ContractShipping LineShipping LineGeneral Procedure of Using an L/C2 23 34 45 56 67 78 89 910101111 1212 1313141415155858Basic Types of L/CRevocable CreditIrrev
43、ocable CreditThe Credit should clearly indicate whether it is revocable or irrevocable.In the absence of such indication the Credit shall be deemed to be irrevocable.5959Clean CreditDocumentary CreditIrrevocable Documentary CreditBasic Types of L/C6060Other Types of L/CSight Payment CreditUsance Cre
44、dit Time CreditPayment against Documents L/CPayment against Documents L/CL/C with T/T Reimbursement Clause L/C with T/T Reimbursement Clause Deferred Payment L/C Deferred Payment L/C Acceptance L/C Acceptance L/C Sellers Usance L/C Sellers Usance L/C Buyers Usance L/CBuyers Usance L/C 6161Other Type
45、s of L/CuuNegotiable L/CRestrict Negotiable L/CFreely Negotiable L/C6262Other Types of L/CuuConfirmed L/CBoth Both the the Issuing Issuing Bank Bank and and the the Confirming Confirming Bank Bank have have the the same same primary liabilities of payment.primary liabilities of payment.6363Other Typ
46、es of L/CuuTransferable L/C A A Credit Credit can can be be transferred transferred only only if if it it is is expressly expressly designated designated as as transferable transferable by the Issuing Bank.by the Issuing Bank. Unless Unless otherwise otherwise stated stated in in the the Credit, Cre
47、dit, a a transferable transferable Credit Credit can can be be transferred transferred once only.once only. Fractions Fractions of of a a transferable transferable Credit Credit (not (not exceeding exceeding in in the the aggregate aggregate the the amount amount of of the the Credit) Credit) can ca
48、n be be transferred transferred separately, separately, provided provided partial partial shipments shipments / / drawings drawings are are not not prohibited, prohibited, and and the the aggregate aggregate of of such such transfers transfers will will be be considered considered as as constituting
49、 constituting only only one one transfer of the Credit.transfer of the Credit.6464Other Types of L/CuuBack-to-Back L/C背对背信用证的结算背对背信用证的结算背对背信用证的结算背对背信用证的结算uu中间商和实际的供货人中间商和实际的供货人中间商和实际的供货人中间商和实际的供货人原证的结算原证的结算原证的结算原证的结算uu实际进口商与中间商实际进口商与中间商实际进口商与中间商实际进口商与中间商6565Other Types of L/CuuReciprocal L/C国内企业进口料件
50、使用远期信用证，暂不生国内企业进口料件使用远期信用证，暂不生国内企业进口料件使用远期信用证，暂不生国内企业进口料件使用远期信用证，暂不生效效效效在远期信用证规定的期限内，加工装配为成在远期信用证规定的期限内，加工装配为成在远期信用证规定的期限内，加工装配为成在远期信用证规定的期限内，加工装配为成品品品品出口时，国外进口商采用即期信用证付款出口时，国外进口商采用即期信用证付款出口时，国外进口商采用即期信用证付款出口时，国外进口商采用即期信用证付款进口商开立即期信用证并被国内企业接受时，进口商开立即期信用证并被国内企业接受时，进口商开立即期信用证并被国内企业接受时，进口商开立即期信用证并被国内企业
51、接受时，远期信用证生效远期信用证生效远期信用证生效远期信用证生效6666Other Types of L/CuuRevolving L/C6767Other Types of L/CuuAnticipatory L/C (Prepaid L/C)进口商对出口商装船前的融资进口商对出口商装船前的融资全部预支和部分预支全部预支和部分预支6868Standby L/Cuu开证申请人未履行其义务时使用开证申请人未履行其义务时使用uu适用的惯例：适用的惯例：ISP98 国际备用证惯例国际备用证惯例1998UCP 500 (UCP 600)uu作用：作用：货物买卖货物买卖履约保证、投标保证、预付款保证等履
52、约保证、投标保证、预付款保证等6969L/G & L/CSimilarity:Similarity:DifferencesDifferences: :bank creditbank credit见索即付的见索即付的见索即付的见索即付的L/GL/G：第一责任第一责任第一责任第一责任有条件的有条件的有条件的有条件的L/GL/G：次要责任次要责任次要责任次要责任被担保人被担保人被担保人被担保人未履约未履约未履约未履约 L/CL/C还款保证还款保证还款保证还款保证履约保证履约保证履约保证履约保证投标保证投标保证投标保证投标保证L/GL/G单单相符单单相符单单相符单单相符单证相符单证相符单证相符单证相符
53、第一责任第一责任第一责任第一责任进出口贸易进出口贸易进出口贸易进出口贸易付款条件付款条件付款条件付款条件付款责任付款责任付款责任付款责任用途用途用途用途70707171What should be considered when we choose payment modes?1.Macro-economy of the import country (Foreign exchange control)2.Regulations on payment methods3.Creditability of the buyer4.Types of goods5.Amount of the contr
54、act7272L/CRemittanceCollection7373The The Buyer Buyer shall shall open open through through a a bank bank acceptable acceptable to to the the Seller Seller an an irrevocable irrevocable sight sight letter letter of of credit credit to to reach reach the the Seller Seller 30 30 days days before befor
55、e the the month month of of shipment, shipment, stipulating stipulating that that 50% 50% of of invoice invoice value value available available against against clean clean draft draft at at sight sight while while the the remaining remaining 50% 50% on on Documents Documents against against Payment
56、Payment at at sight sight on on collection collection basis. basis. The The full full set set of of the the shipping shipping documents documents of of 100% 100% invoice invoice value value shall shall accompany accompany the the collection collection item item and and shall shall only only be be re
57、leased released after after full full payment payment of of the the invoice invoice value. value. If If the the Buyers Buyers fail fail to to pay pay full full invoice invoice value, value, the the shipping shipping documents documents shall shall be be held held by by the the issuing issuing bank b
58、ank at at the the Sellers Sellers disposal.disposal.7474买买方方应应通通过过卖卖方方可可接接受受的的银银行行于于装装运运月月份份前前30天天开开立立不不可可撤撤销销的的即即期期信信用用证证并并送送达达卖卖方方，规规定定发发票票金金额额的的50凭凭即即期期光光票票支支付付，其其余余的的50发发票票金金额额使使用用即即期期付付款款交交单单的的托托收收方方式式支支付付。发发票票金金额额100的的全全套套货货运运单单据据随随附附于于托托收收项项下下，于于买买方方付付清清全全部部发发票票金金额额后后交交单单。如如买买方方不不付付清清全全部部发发票票
59、金金额额，装装运运单单据由开证行持有并按卖方指示处理。据由开证行持有并按卖方指示处理。7575付款付款付款付款方式方式方式方式付款时间付款时间付款时间付款时间货物所有权转货物所有权转货物所有权转货物所有权转移时间移时间移时间移时间利息承担利息承担利息承担利息承担分期分期分期分期付款付款付款付款交货时付清或基本交货时付清或基本交货时付清或基本交货时付清或基本付清付清付清付清付清货款时转付清货款时转付清货款时转付清货款时转移移移移不需要不需要不需要不需要延期延期延期延期付款付款付款付款大部分货款在交货大部分货款在交货大部分货款在交货大部分货款在交货后一个相当长的时后一个相当长的时后一个相当长的时后一个相当长的时间内分期摊付间内分期摊付间内分期摊付间内分期摊付交货时转移交货时转移交货时转移交货时转移需要（利需要（利需要（利需要（利用外资）用外资）用外资）用外资）Payment by installments & Differed payment7676
