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1、国际贸易国际贸易-支付手段研究支付手段研究5.1 Instrument of Payment汇票 BillofExchange,Draft本票 PromissoryNote支票 Cheque/Check票 据王善论2payment汇票的种类出票人的不同商业汇票 commercialdraft银行汇票 bankersdraft付款时间的不同即期汇票 sight(demand)draft 远期汇票 time(usance)billcertain days after sightcertain days after the date of draft (after date)certain days
2、 after the date of B/Lfixed date承兑人的不同商业承兑汇票 commercialacceptancedraft银行承兑汇票 bankersacceptancedraft是否随附货运单据光票 cleandraft跟单汇票 documentarydraft王善论9payment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 presentationforacceptanc
3、e付款提示 presentationforpayment承兑 acceptance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10payment本票 PromissoryNote,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） 1.表明“本票”字样2.无条件支付的承诺3.确定的金额4.收款人的名称5.出票日期6.出票人签章王善论11payment本票的种类商业本票/一般本票 generalpromissoryn
4、ote即期本票 sightpromissorynote远期本票 timepromissorynote银行本票 bankerspromissorynote;cashiersorder本票与汇票的区别王善论12payment王善论13payment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）1.表明“支票”字样2.无条件的支付委托3.确定的金额4.付款人的名称5.出票日期6.出票人签章支票的种类王善论14payment王善论15payment王善论16payment王善论17payment王善论18payment【Case Study
5、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19payment5.2 Modes of PaymentKey issues in international paymentsWho bears the credit ri
6、sk?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20paymentBasic Terms of PaymentPayment before shipmentCWO (cash with order)CIA (cash
7、 in advance)Payment after shipmentO/A (open account)factoringforfaitingCAD (cash against documents)documentary collectiondocumentary creditCOD (cash on delivery)王善论21payment汇付 Remittance汇付方式的当事人汇款人 remitter-buyer汇出行 remittingbank汇入行 receivingbank，解付行 payingbank收款人 payee-seller汇付的种类信汇 mailtransfer,M/
8、T电汇 telegraphictransfer,T/T票汇 remittancebybankersdemanddraft,D/D王善论22payment汇付的业务流程王善论23payment【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24payment托收 CollectionDefinitionCol
9、lection 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 documents on other terms and conditions. （URC522Art.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
10、务人（进口人）收取货款。王善论25paymentParties to collection委托人 principal-seller(drawer)托收申请书托收行 remittingbank 托收委托书代收行 collectingbank提示行presentingbank付款人 payer-buyer(drawee)需要时的代理 principalsrepresentativeincaseofneed王善论26payment托收的业务流程王善论27paymentClassification 光票托收 cleancollection跟单托收 documentarycollection付款交单 d
11、ocumentsagainstpayment,D/P即期付款交单 D/Patsight 远期付款交单 D/Paftersight承兑交单 documentsagainstacceptance,D/A王善论28payment托收统一规则URC522,UniformRulesforCollection,ICCPublicationNo.5221958/192, 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
12、远期付款交单拒付后单据的处理王善论29payment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 trustreceipt,T/RD/PT/R王善论30payment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31payment【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
13、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32paymentLetter of CreditDefinitionCredit 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
14、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33paymentParties to a Documentary CreditThe parties are:Issuing bankConfirming bank, if any, andBeneficiaryOther parties which facilitate the L/C are:Applicant Advising bankNominated banknegotiating bankpaying bankaccepting/drawee bankTransferring bankReimbursing ba
15、nk, clearing bank王善论34payment信用证的业务流程王善论35paymentSellerBeneficiaryIssuing BankNominated BankBuyerApplicantS/CdocumentspaymentAdvising BankL/CProcess of Letter of Credit王善论36payment信用证的收付程序 订立合同 申请开证 开证 通知 审证，改证 装运，制单，交单 议付/承付，索偿 偿付 付款赎单，提货王善论37payment信用证的内容信用证本身的说明信用证的种类、编号开证日期、到期日及到期地点、交单期信用证的当事人汇票
16、条款支付货币与金额货物条款装运条款单据条款附加条款其他事项王善论39payment信用证的特点信用证是一种银行信用UCP600Art.2primaryandindependentliabilityCondition: payment against the documents presented by the beneficiary in strict compliance with the creditLimit: within the period and amount stipulated in the credit信用证是一项自足文件 UCP600 Art.4:A credit by
17、its nature is a separate transaction from the sale or other contract on which it may be based. 信用证是一种单据买卖 UCP600 Art.5:Banks deal with documents and not with goods, services or performance to which the documents may relate.严格相符原则 thedoctrineofstrictcompliance王善论40paymentIt is only in exceptional cas
18、es that the courts will interfere with the machinery of irrevocable obligations assumed by banks. They are the life-blood of international commerce. Except possibly in cases of fraud of which the banks have notice, the courts will leave the merchants to settle the disputes under the contracts by lit
19、igation or arbitrationThe courts are not concerned with their difficulties to enforce such claims; these are risks which the merchants take.KerrHarbottle (Mercantile) Ltd. v. National Westminster Bank Ltd. (1978)王善论payment信用证的作用对出口商的作用保证出口商凭单取得货款融资Pre-shipment finance: 打包贷款 packingcreditPost-shipmen
20、t finance: 出口押汇 (vs. 议付)对进口商的作用保证进口商付款后可获得货运单据融资开证进口押汇对银行的作用低风险，高收益王善论42payment跟单信用证统一惯例UCP600,UniformCustomsandPracticeforDocumentaryCredits,ICCPublicationNo.6001929/74，1933/82，1951/151，1962/222，1974/290，1983/400，1993/500，2006/600全文共39条Full text is available at http:/王善论43paymentOther ICC rules rel
21、ated with L/CISBP - International Standard Banking Practice for the Examination of Documents under Documentary Credits, ICC Publication No.681URR725 - ICC Uniform Rules for Bank-to-Bank Reimbursements under Documentary Credits, ICC Publication No.725ISP98 International Standby Practice, ICC Publicat
22、ion No.590eUCP Supplement to UCP600 for Electronic Presentation (v.1.1)DOCDEX ICC Rules for Documentary Instruments Dispute Resolution Expertise, ICC Publication No.811王善论44paymentSWIFT Category 7: Documentary Credits and GuaranteesMT700/701Issue of a documentary creditMT707Amendment to a documentar
23、y creditMT710/711Advice of a third banks or a non-banks documentary creditMT720/721Transfer of a documentary creditMT734Advice of RefusalMT750Advice of discrepancyMT752Advice of payment/acceptance/negotiationMT795Queries MT796Answers MT799Free format message王善论45payment信用证的种类是否随附货运单据光票信用证 cleancredi
24、t 跟单信用证 documentarycredit付款时间即期信用证 sightL/CSWIFT MT700 42C: draft at sight远期信用证 usanceL/CSellers usance L/CBuyers usance L/C （假远期信用证）王善论46payment是否保兑保兑信用证 confirmedL/CSWIFT MT700 49: confirm/may add非保兑信用证 unconfirmedL/CSWIFT MT700 49: without缄默保兑 silentconfirmationUCP600 Art.2 DefinitionConfirmation
25、 means a definite undertaking of the confirming bank, in addition to that of the issuing bank, to honour or negotiate a complying presentation. Confirming bank means the bank that adds its confirmation to a credit upon the issuing banks authorization or request. UCP600 Art.8 Confirming Bank Undertak
26、ing王善论47payment兑用方式 (UCP600Art.6Availability)议付信用证 negotiationL/CSWIFT MT700 41a: available with xx bank by negotiationUCP600 Art.2: Negotiation means the purchase by the nominated bank of drafts (drawn on a bank other than the nominated bank) and/or documents under a complying presentation, by adva
27、ncing or agreeing to advance funds to the beneficiary on or before the banking day on which reimbursement is due to the nominated bank. 即期付款信用证 sightpaymentL/CSWIFT MT700 40a: available with xx bank by payment一般无需汇票延期付款信用证 deferredpaymentL/CSWIFT MT700 40a: available with xx bank by deferred payment
28、一般无需汇票承兑信用证 acceptanceL/CSWIFT MT700 40a: available with xx bank by acceptance王善论48payment可否转让 (UCP600Art.38)可转让信用证 transferableL/CSWIFT MT700 40A: irrevocable transferable 不可转让信用证 non-transferableL/C背对背/转开信用证 back-to-backL/CPrimary/master creditSecondary/baby credit 预支信用证 anticipatoryL/C(redclauseL
29、/C)循环信用证 revolvingL/C按时间循环automatic revolvingperiodic revolving (semi-automatic revolving) notice revolving (non-automatic revolving)按金额循环cumulative revolvingnon-cumulative revolving王善论49paymentTransferrable CreditP/CS/C1st bene2nd beneTransferrableCreditTransferredCreditpaymentCargoCargo51paymentBa
30、ck-to-back CreditP/CS/CMasterCreditBabyCredit52paymentCargoCargo53paymentAssignment of ProceedsP/CS/CAssignorAssignee54paymentCargoCargo55payment备用信用证standbycredit所需单据的类型索款要求 demand for payment可以是汇票或其它指示、命令或付款要求违约或其它提款事由的声明 Statement of Default or Other Drawing Event适用规则国际备用证惯例 ISP98,InternationalSt
31、andbyPractices,ICCPublicationNo.590王善论56www.ISP备用信用证的种类履约备用证 PerformanceStandby预付款备用证 AdvancePaymentStandby投标备用证 BidBond/TenderBondStandby反担保备用证 CounterStandby融资备用证 FinancialStandby直接付款备用证 DirectPayStandby保险备用证 InsuranceStandby商业备用证 CommercialStandby王善论57standby credit银 行 保 函 Bankers Letter of Guara
32、ntee银行保函的种类有条件保函 conditionalL/G见索即付保函 demandguarantee适用规则见索即付保函统一规则URDG458,UniformRulesforDemandGuarantee1992联合国独立担保与备用信用证公约UNConventiononIndependentGuaranteesandStand-byLettersofCredit1995王善论58guarantee 国 际 保 理International Factoring国际保理的定义保理商(factor)通过收购债权而向出口商提供信用保险或坏账担保、应收账款的代收或管理、贸易融资中的至少两种业务的综
33、合性金融服务业务，其核心内容是通过收购债权方式提供出口融资。王善论59factoring相关机构及规则FactorsChainInternational,FCIwww.factors-GRIF,GeneralRulesforInternationalFactoring2007.11InternationalFactorsGroupwww.IFG ConventiononInternationalFactoring1988王善论60factoring国际保理的业务流程 （1）额度申请与核准 （2）出单与融资 （3）催收与结算王善论61出口信用保险定义出口信用保险是国家为推动外贸出口，保障出口企业
34、收汇安全而制定的一项由国家财政提供保险准备金的非赢利的政策性保险业务。承保对象和风险范围承保对象：出口企业的应收帐款承保风险：主要是人为原因造成的商业信用风险和政治风险王善论62credit insurance保险机构中国出口信用保险公司 主要险种短期出口信用保险 特定买方保险 统保保险 信用证保险 特定合同保险 买方违约保险 中长期出口信用保险 出口买方信贷保险 出口卖方信贷保险 王善论63credit insurance国家风险分析报告中国出口信用保险公司 2005.12风险风险等级等级 亚洲亚洲欧洲欧洲美洲大洋洲美洲大洋洲非洲非洲1瑞士 2日本、新加坡 德国、英国、法国、荷兰、西班牙、
35、意大利 澳大利亚、加拿大、美国 34韩国 5印度 墨西哥 南非 6越南、巴基斯坦、哈萨克斯坦 巴西 7伊朗、土耳其、老挝 俄罗斯、罗马尼亚 牙买加、委内瑞拉、阿根廷 阿尔及利亚、坦桑尼亚 8缅甸 厄瓜多尔 尼日利亚、苏丹、刚果（布）、赞比亚 9刚果（金）、津巴布韦 王善论65payment【Case Study 5-4】我某出口企业收到国外开来不可撤销信用证1份，由设在我国境内的某外资银行通知并加以保兑。我出口企业在货物装运后，正拟将有关单据交银行议付时，忽接该外资银行通知，由于开证银行已宣布破产，该行不承担对该信用证的议付或付款责任，但可接受我出口公司委托向买方直接收取货款的业务。对此，你认
36、为我方应如何处理为好？ 王善论66payment【Case Study 5-5】某出口企业收到一份国外开来的不可撤消即期信用证，正准备按信用证规定发货时，突然接开证行通知，声称开证申请人已经倒闭。 对此，出口企业应如何处理？王善论67payment5.3 Payment Clause选择结算方式的考虑因素安全 vs. 成本客户信用外汇风险货物属性市场行情经营意图贸易术语交货方式Know-who is even more important than know-how!Try to hold the title to your goods as long as you can before yo
37、u get paid!王善论68payment不同结算方式的结合使用信用证与汇付相结合信用证与托收相结合预付款与托收相结合托收与备用信用证或银行保函相结合王善论69paymentSociety for Worldwide Interbank Financial Telecommunication 环球银行财务电讯协会，该组织于1973年由西欧、北美的200多家银行联合发起成立，总部设在布鲁塞尔。专门从事传递各国之间的非公开性的国际财务电讯业务，为国际财务业务提供快捷、准确、优良的服务。王善论SWIFT电讯的特点格式化和规范化格式化和规范化。SWIFT电讯业务包括客户汇款和支票、银行头寸调拨、外
38、汇买卖和存放款托收、证券、贵金属和辛迪加、跟单信用证和保函、银行支票、银行账务、电报等十大类，各类业务根据具体情况，分为若干种电讯格式 (message type, MT)。安全可靠安全可靠。每一份电讯都得到SWIFT的发妥或未发妥证实，电脑对收发序号严格控制。SWIFT可自动完成编押、核押工作。高速度，低费用。高速度，低费用。SWIFT的线路速度为普通电传的48192倍，每份电讯的费用为普通邮件的2/3左右，为电传的1/7。王善论收款通知MT910金融机构头寸调拨的执行MT205单笔普通金融机构头寸调拨MT202将单笔头寸调拨至自己帐户的金融机构汇款MT200客户汇款MT100格式名称MT王
39、善论SWIFT MT for Documentary CreditMT700/701Issue of a documentary creditMT705Pre-advice of a documentary creditMT707Amendment to a documentary creditMT710/711Advice of a third banks documentary creditMT720/721Transfer of a documentary creditMT730Acknowledgement MT732Advice of dischargeMT734Notice of
40、refusalMT740Authorization to reimburseMT742Reimbursement claimMT750Advice of discrepancyMT752Authorization to pay, accept or negotiateMT756Advice of reimbursement or payment王善论M/0TagField NameContent/OptionsM27Sequence of total1n/1nM40AForm of documentary credit24xM20Documentary credit number16xO31C
41、Date of issue6n (YYMMDD)M31DDate and place of expiry6n, 29xO51aApplicant bankA or DM50Applicant 4*35xM59Beneficiary /34x 4*35xM32BCurrency code, amount3a, 15numberO39APercentage credit amount tolerance2n/2nM41aAvailable with/byA or DO42aDrawee A or DO43PPartial shipment1*35xO43TTransshipment 1*35xO4
42、4ALoading on board/dispatch/taking in charge at/from 1*65xO44BFor transportation to 1*65xO44CLatest date of shipment6nO45ADescription of goods and/or service50*65xO46ADocuments required50*65xO47AAdditional conditions50*65xO71BCharges 6*35xO48Period of presentation4*35xM49Confirmation instructions7xO78Instructions to the pay/acc/neg bank12*65xMT 700
