国际贸易实务双语教程电子课件05.ppt
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国际贸易实务双语教程电子课件05.ppt
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支付,Chapter11Payment,Introduction,Ininternationaltrade,howandwhenanexporterreceivespaymentforthegoodshesendsabroadareproblemsthatconcernhimthemost.Paymentindomestictradeisafairlysimplematter.Itcanbemadeeitherinadvanceorwithinareasonablyshortperiodafterdelivery.However,theseproblemsaremagnifiedmanytimesininternationaltrade.Muchtimeisunavoidablelostincorrespondence,dispatchanddelivery.,Whoisliableforthisloss?
Mustthesellerwaitperhapssixmonthsforhismoneyorshallthebuyerpayseveralmonthsbeforeheevenseeshisgoods?
Whatsmore,inacaseofnon-payment,thesellerwillbeinvolvedinexpensivelegalactionandpossiblytotalloss.Becauseoftheseproblems,differentmethodsofpaymenthavebeenadoptedininternationaltrade.Generally,ineverycontractforthesaleofgoodsabroad,theclausedealingwiththepaymentofthepurchasepriceconsistsoffourelements:
time,mode,place,andcurrencyofpayment.,支付方式/支付工具,支付方式不同支付时间、支付地点、条件和信用工具现金结算非现金结算:
使用某种信用工具,通过第三者委托付款方式转让债权或进行货币收付行为。
票据:
汇票B/E、本票PROMISSORYNOTE、支票CHECK订货付现CWO(CashWithOrder)凭单付现CAD(CashAgainstDocuments)货到付现COD(CashOnDelivery)寄售付现PAYMENTAGAINSTGOODSSHIPPEDONCONSIGNMENT记账O/A,支付方式/支付工具,汇款结算REMITTANCE电汇T/T票汇D/D信汇M/T托收COLLECTION付款交单D/P承兑交单D/A信用证L/C保函L/G信用卡CREDITCARD,结算方式的种类,按资金流向和信用工具顺汇:
汇付逆汇:
托收、信用证按信用工具性质商业信用:
由买卖双方依照合同相互提供银行信用:
由银行保证提供付款和提供货物凭证,选择信用方式考虑的因素,收付双方的矛盾信用矛盾:
一方不愿未收到货而先付款;一方不愿未收款而先发货资金时间价值:
卖方希望尽早收款;买方希望推迟付款,选择信用方式考虑的因素,问题的解决信用依据交易双方的信用程度、在交易中的地位先钱后货交易买方提供信用预付货款CASHWITHORDER;C.W.O.先货后钱托收货到付款银行居间提供信用保证或融资:
L/C&L/G时间差卖方汇款结算先钱后货L/C可议付、打包放款买方托收:
D/AT/R货到付款L/C,金融票据的作用和性质,票据的作用结算作用信用作用流通作用票据的性质流通转让性票据上的债权可以通过背书或交付的方式转让。
无因性持票人(债权人)只要对票据债务人提示,就可以行使票据权利,对取得票据的原因,不负证明责任。
要式性票据所载的必要项目必须符合法定形式要求。
提示性持票人要求债务人付款时,必须向其提示票据,请求付款,否则债务人没有付款责任。
Whatshouldbeunderstoodinthisunit,1InstrumentsofPaymentCurrencyBillsDraftPromissoryNoteCheque2ModesofPaymentRemittanceCollectionL/C3PaymentClauseinS/C,SectionOneMeansofPaymentinInternationalTrade,Ininternationaltrade,themostfrequentlyusedmeansofpaymentincludecurrenciesandbills.Theformerisusedforaccount,settlementandpayment;thelatterforsettlementandpayment.Inpractice,sellersofgoods,ingeneral,almostneverinsistontheirrightstodemandcashforpayment,butreadilytakecertainbills,suchasbillofexchange(draft),promissorynoteandcheque(check)forsubstitutes,amongwhichdraftarewidelyused.,DraftisanunconditionallywrittenorderdrawnbythedrawerforthemoneytObepaidbythedrawee(payer)Draftsarenegotiableinstrumentsandmaybesold.PromissoryNoteisawrittenandsignedpromisetopayastatedamountofmoneytoaparticularperson.ChequeisawrittenordertoabanktopayacertainsumofmoneyfromonesbankaccounttoanotherpersonThepayerofacheckisthedrawerofthecheck.,1)DefinitionofBillofExchangeAbillofexchange,alsocalleddraft,isdefinedas“anunconditionalorderinwriting,addressedbyonepersontoanother,signedbythepersongivingit,requiringthepersontowhomitisaddressedtopayondemand,oratafixedordeterminablefuturetime,asumcertaininmoney,to,ortotheorderofaspecifiedperson,ortobearer”.Theoperationprocessofdraftincludes:
todraw,presentation,acceptance,payment,endorsement,dishonorandrecourse.Draftsarenegotiableinstrumentsandmaybesold.,Billofexchange,Draft,Definition,Contents,Kinds,Use,汇票DRAFT,汇票定义:
我国1995年票据法:
出票人签发的,委托付款人在见票时或在指定日期无条件支付确定金额给收款人或持票人的票据。
英国票据法:
汇票是一个人向另一个人签发的、要求在见票时或在将来的固定时间或可以确定的时间,对某人或其指定的人或持票人支付一定金额的无条件的书面支付命令order。
汇票DRAFT,基本内容:
“汇票B/E或EXCHANGE或DRAFT”字样无条件支付委托(命令)确定金额付款期限付款地点付款人PAYER/DRAWEE受票人受款人PAYEE出票日期出票地点出票人DRAWER签章,Samplesofbills,No.1022$20,000London,10thMarch,2009-3-19OndemandpaytoBillGreenorbearerthesumofUSDTwentyThousandonly.(Signed)TomWhiteTo:
Mr.DavidSmithNewYork,Samplesofbills,Samplesofbills,No:
123/67Exchangefor$8000Guangdong,China,5thMarch,2006At60dayssightofthisFirstofexchange(theSECONDofthesameanddatebeingunpaid)paytoortotheorderofGuangzhouABCImportandExportCorporationthesumofUSDeightthousandonly.To:
ABCImportandExportCo.Ltd23WashingtonStreetNewYork,USAGuangzhouABCImportandExportCorporationManager(Signed),BILLOFEXCHANGENo._ForAt_sightofTHISSECONDBILLofEXCHANGE(firstofthesametenoranddateunpaid)payto_ororderthesumofValuereceivedandchargethesametoaccountof_Drawnunder_L/CNo._dated_To.__,汇票BILLOFEXCHANGENo.汇票编号Date:
出票日期For:
汇票金额At付款期限sightofthissecondofexchange(firstofthesametenoranddateunpaid)paytotheorderof受款人thesumofDrawnunder出票条款L/CNo.DatedTo.付款人出票人签章,1)ContentofBillofExchange(draft),
(1)Anunconditionalorderinwriting
(2)Addressedbyoneperson/party(thedrawer)InA:
TomWhiteInB:
GuangzhouABCImportandExportCorporation(3)Toanother(thedrawee)InA:
DavidSmith,NewYorkInB:
A&CImportandExportCo.Ltd,Miami(4)Signedbytheperson/party(drawer)givingit,2)ThePartiestoaBillofExchange,Abillofexchangeinvolvesthreeparties:
Drawer:
Thepersonwhowritestheorderandgivesdirectionstothepersontomakeaspecificpaymentofmoney.Heisusuallytheexporterorhisbankerinimportandexporttrade;usually,heisalsoacreditorofthedrawee.Drawee:
Thepersontowhomtheorderisaddressedandwhoistopaythemoney.Heisusuallytheimporterortheappointedbankunderaletterofcreditinimportandexporttrade.Inaddition,whenatimebillhasbeenacceptedbythedrawee,hebecomesanacceptorwhoisthesamepersonasthedrawee.Thedraweeandtheacceptormustbedifferentpersons.,Therelationshipamongthesepartiesinabillofexchangemaybedescribedasatriangleasabove,Payee,Drawee,Drawer,ContentsinDraft,1)InvolvedParties,出票人,(Drawer),(Drawee),受票人,=Payer,(Payee),收款人,3)ClassificationofBillofExchange,
(1).CommercialbillandBankersBillAccordingtodifferentdrawee,thebillsofexchangecanbeclassifiedintocommercialbillandbankersbill.Ifthedrawerisacommercialconcern,thebilliscalledacommercialbill.Itisoftenusedinforeigntradefinance.Ifthedrawerisabank,thebilliscalledabankersbill.Itismainlyusedinremittance.,
(2).CleanbillanddocumentarybillInthetransferofthebillofexchange,ifthebillofexchangeisaccompaniedbyshippingdocuments,itisadocumentarybill,ifnot,itisacleanbill.Ininternationaltrade,mostlyitisthedocumentarybillthatisused,occasionallythecleanbillisusedtocollectpaymentinsmallorsundrycharges,suchascommission,interest,samplefeeandcashinadvance,etc.,Accordingtothetimewhenthebillfallsdue,billsofexchangemaybedividedintosight(ordemand)billoratime(orusance)bill.Asightbilldemandsimmediatepaymentbythedraweeatthesightofthebill.Incaseofatimebill,thedraweeisrequiredtoacceptitfirstandpayitatafixedordeterminablefuturetime,inotherwords,itrequiresacceptancebeforepayment.Thefixedordeterminablefuturetimemaybeacertainnumberofdaysafteracceptance:
a)Atdaysaftersight,suchas“30dayssightor“60daysaftersight”;b)Atdaysafterdateifdraft,suchas“90daysafterdateofthisdraft”;c)atfixeddateinthefuture,suchas“OnMay12,2006”.,(3).Sight(orDemand)BillandTime(orUsance)bill,Kinds,Whetherdocumentary,Deadtimeofpayment,Drawer,Acceptance,Cleanbill,Documentarybill,Sightbill,Usancebill,Commercialbill,Bankersbill,CommercialAcceptancebill,BankersAcceptancebill,use,draw,presentation,acceptance,payment,汇票的种类,银行汇票与商业汇票银行汇票BANKERSBILL,指出票人和受票人都是银行的汇票商业汇票COMMERCIALBILL,指出票人是商号或个人,受款人可以是商号或个人,也可以是银行的汇票光票与跟单汇票光票CLEANBILL不附带商业单据的汇票。
跟单汇票DOCUMENTARYBILL附有提单等货运单据的汇票。
即期汇票与远期汇票即期汇票SIGHTBILL/DEMANDDRAFT汇票上规定见票后立即付款远期汇票TIMEBILL/USANCEBILL汇票上规定付款人于一个指定的日期或在将来一个可以确定的日期付款付款人见票后若干天付款ATDAYSAFTERSIGHT出票日后若干天付款ATDAYSAFTERDATEOFDRAFT提单签发日后若干天付款ATDAYSAFTERDATEOFB/L指定日期付款FIXEDDATE,汇票的种类,商业承兑汇票与银行承兑汇票商业承兑汇票TRADERSACCEPTANCEBILL银行承兑汇票BANKERSACCEPTANCEBILL国内汇票和国外汇票国内汇票INLANDBILL国外汇票FOREIGNBILL出票地和付款地至少一方在国外,汇票图样,中国建设银行汇票样本,中国工商银行转帐支票票样,(4).CommercialAcceptanceBillandBankersAcceptanceBillIntimeorusancecommercialbill,whenthedrawerisacommercialfirmandthedraweeisanothercommercialfirm,thebillafteracceptancebythecommercialfirmorthedrweeiscalledacommercialacceptancebill;whenthedraweeisacommercialfirmorbankandthedraweeisabank,thebillafteracceptancebythebankorthedraweeiscalledabankersacceptancebill.,1、AccordingtodifferenttheDrawer
(1)BankersDraft银行汇票
(2)CommercialDraft商业汇票2、AccordingtoShippingDocumentsattached按照有无随附货运单据
(1)CleanDraft光票或净票、白票
(2)DocumentaryDraft跟单汇票3、Accordingtothetimeofpayment按照付款时间的不同
(1)SightDraft即期汇票
(2)UsanceBillorTimeBill远期汇票,Summary,4)UseBillofExchangeinForeignTrade,Abillofexchange(draft)isanordertopay.Itismadeoutbyanexporterandpresentedtoanimporter,usuallythroughabank.Itmaybepayableimmediatelyonpresentation(asightordemanddraft),orsomanydaysafterpresentation(atimedraft).Inthelattercase,thedraweewrites“Accepted”acrossitandsignshisname.Theexportercanthengetimmediatepaymentbydiscountingthedraftandsupplyingaletterofhypothecation.Ifatimedraftisnothonoredatmaturity,itwillbenotedandprotestedbyaNotaryPublic,andrepresentedthedrawee.Suchadraft,andthecorrespondingpaymentterms,“DocumentsagainstAcceptance”,obviouslyinvolverisktotheexporterorhisbank.,汇票行为,出票Issue出票人签发票据并将其交付收款人的行为。
汇票抬头的三种写法限制性抬头PAYCO.ONLY仅付XX公司。
PAYCO.NOTTRANSFERABLE不可转让指示性抬头PAYCO.ORORDER/PAYTOTHEORDEROFCO.可经背书转让持票人/来人抬头PAYBEARER无须背书即可转让。
汇票行为,背书ENDORSEMENT指示性抬头的汇票的受款人或持票人在汇票的背面签名,或再加上受让人的名称,并把汇票交于受让人的行为。
背书后,汇票的收款权利就转让给了受让人。
对受让人而言,所有在其以前的背书人ENDORSER和出票人都是其前手;对出让人而言,所有在其转让后的受让人皆是其后手。
前手对后手负有担保汇票必然被承兑或付款的责任。
记名背书SPECIALENDORSEMENT/正式背书/完全背书ENDORSEMENTINFULL背书人
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