第三章汇款和托收(2).ppt

Chapter Review1.汇款业务中汇款业务中,汇入行在收到汇出行汇款委托书后汇入行在收到汇出行汇款委托书后,方可向收款人解付汇款方可向收款人解付汇款.（）2.In the three types of remittance,T/T is reverse remittance while M/T is remittance.（）3.DD stands for Demand Draft.（）4.MT is a quicker method of payment than a demand draft.（）5.Among TT,MT and DD,TT is the cheapest method of payment.（）6.In the case of MT,the remitting bank issues a draft to its customer,and directs its foreign branch or correspondent by mail to make the payment to the beneficiary.（）7.The operations of telegraphic transfer is the same as the mail transfer.（）8.There are three types of remittance in inter-national settlement,they are（T/T）（M/T）and（D/D）,while（T/T）is the fastest.9.According to the direction of the funds flowand instruments,international exchange can be divided into（顺汇顺汇）and（逆汇逆汇）.10.In the business of remittance,the bank Which pays the beneficiary is called（paying bank）.11.Which of the following do not belong to the basic party of remittance （C）A.remitter;B.beneficiary;C.endorser;D.remitting bank E.paying bank12.电汇汇款的英文缩写为（电汇汇款的英文缩写为（C）A.(D/D)B.(M/T)C.(T/T)D.(T/D)13.If Barclays bank instructs Citibank to pay a sum of US100 to Midland(a company),Barclays nostro（往帐）往帐）accoount should be _B、D_ A.Credited;贷记贷记 B.Debited;借记借记 C.Increased;D.Decreased;14.In the process of mail transfer,remitting bank sentinformation to its correspondent bank by _C_,unless otherwise instructed by clients.A.by courier service;B.by ordinary mail;C.by airmail;D.by sea mail;15.If a importer asks his bank to make a telegraphic transfer to an exporter abroad,he should_A、B、D_ A.Pay the home currency equivalent of the sum in foreign currency;B.Pay the banks commission;C.Get a permission from the authorities;D.Pay the bank in foreign currency.16.The difference between T/T and M/T are _A、C_ A.The method by which the overseas bank is advised about the transfer;B.The method by which the beneficiary is advised about the transfer;C.The speed;D.The beneficiary;Chapter outline一、一、Cancellation of the remittance二二、Application of remittance三、三、Notice for remittance一、一、Cancellation of the remittance 汇款的退汇汇款的退汇1.The definition of cancellation 退汇的定义退汇的定义 It means cancel the remittance before its payment.退汇就是汇款解付前的撤销退汇就是汇款解付前的撤销 2.Types of cancellation of remittance 退汇的种类退汇的种类 (1)Cancellation of the remitter 汇款人的退汇汇款人的退汇 Under T/T or M/T 在电汇、信汇条件下在电汇、信汇条件下 Under D/D 在票汇条件下在票汇条件下 (2)Cancellation of the payee二二.Application of remittance 汇款的具体应用汇款的具体应用 1.Payment in advance/Prepaid 预付预付（1）Payment with order 随订单预付随订单预付 定单签定后，买方将全部货款交给卖方，卖方定单签定后，买方将全部货款交给卖方，卖方再开始生产；再开始生产；（2）Payment before shipment 装运前天付款装运前天付款 合同签定后，卖方开始生产，卖方收妥货款后合同签定后，卖方开始生产，卖方收妥货款后再将货物装运出去；再将货物装运出去；（3 3）Payment after shipment 装运后天付款装运后天付款 签定合同签定合同-卖方生产卖方生产-装运货物装运货物-买方买方付清货款付清货款-卖方交单卖方交单Question:comparision of three payment思考：三种预付方式的异同点思考：三种预付方式的异同点Commonness共同点共同点 Before the buyer pays the money,the seller controls the goods and documents.买方付清货款前，卖方掌握货物或货运单据；买方付清货款前，卖方掌握货物或货运单据；Difference:The risk to both of the party 不同点：对于双方的风险不同点：对于双方的风险To the buyer(1)The highest;(2)High;(3)Lowest对于买方对于买方（1 1）最大，（）最大，（2 2）其次，（）其次，（3 3）最小；）最小；To the seller(1)The lowest;(2)low;(3)high对于卖方对于卖方（1 1）最小，（）最小，（2 2）其次，（）其次，（3 3）最大；）最大；2.Payment on delivery 到付到付 （1）售定；）售定；卖方装运货物卖方装运货物-将全套单据给买方将全套单据给买方-规定期限内买规定期限内买方方付清全部的货款（不管是否已经将货物售出）；付清全部的货款（不管是否已经将货物售出）；（2）寄售）寄售(consignment)：卖方装运货物卖方装运货物-将全套单据给买方将全套单据给买方-买方仅将售出买方仅将售出的的货款付给卖方，对于未售完的可以退货或者继续协商销货款付给卖方，对于未售完的可以退货或者继续协商销售；售；Question:Comparision 思考：两种到付方式的异同思考：两种到付方式的异同Commonness共同点共同点Before the buyer pays the money,he already has the goods and documents.买方付清货款前，已经掌握货物或货运单据；买方付清货款前，已经掌握货物或货运单据；Difference:The riskTo the buyer:(1)high;(2)low.To the seller:(1)low;(2)high;According to the five above mentioned payment,the risk for the seller was _A_ gradually.A.Increased;B.Decreased;C.The first three increased,latter two decreased;D.The first three decreased,latter two increased.三、三、Notice for remittance 汇款具体运用的注意事项汇款具体运用的注意事项 1.The buyer should not adopt“payment in advance”,and the seller should not adopt“payment on delivery”进口商一般不宜采用进口商一般不宜采用“预付预付”，出口商一般不宜，出口商一般不宜采用采用“到付到付”；2.The order of the risks for parties 各种方式的风险排序：各种方式的风险排序：For the buyer:Risks was decreased(1)(2)(3)(4)(5)对于进口商，风险由大到小对于进口商，风险由大到小随定单预付装运前付款装运后付款售定寄随定单预付装运前付款装运后付款售定寄售售For the sellerRisks was increased(1)(2)(3)(4)(5)对于出口商，风险由大到小：寄售售定装运对于出口商，风险由大到小：寄售售定装运后付款装运前付款随定单预付后付款装运前付款随定单预付 3.3.高风险国家：俄罗斯、伊朗、非洲高风险国家：俄罗斯、伊朗、非洲4.4.对于我国出口企业，客人定做的货物若为不通用对于我国出口企业，客人定做的货物若为不通用的货物，最好采取全部或部分随订单预付的方式以的货物，最好采取全部或部分随订单预付的方式以减小风险；减小风险；5.5.高度警质量保证金高度警质量保证金 质量保证金：以保证书的形式来代替现金的支付；质量保证金：以保证书的形式来代替现金的支付；Section Three Basic knowledge of collection第三节第三节 托收的基本知识托收的基本知识一、一、Definition of collection 托收的定义托收的定义 出口商（或者债权人）开立金融票据或商业单出口商（或者债权人）开立金融票据或商业单据或者两者皆有，委托托收行通过其联行或代理行据或者两者皆有，委托托收行通过其联行或代理行向进口商（或者债务人）收取货款或者劳务费用的向进口商（或者债务人）收取货款或者劳务费用的结算方式。结算方式。Question:1.Collection is business credit or bank credit?2.What are financial instruments?3.What are business documents?二、二、Parties of collection 1.Principal 委托人委托人,一般为出口商一般为出口商 2.Remitting Bank 托收行托收行,出口商往来银行出口商往来银行 3.Collecting Bank 代收行代收行,进口商往来银行进口商往来银行 4.Drawee 付款人付款人,一般为进口商一般为进口商三、三、Types of collection 托收的种类托收的种类 1.Clean bill for collection 光票托收：出口商仅开立汇票而不附任何商业单光票托收：出口商仅开立汇票而不附任何商业单据，委托银行收取货款的一种托收方式。据，委托银行收取货款的一种托收方式。2.Documentary bill for collection 跟单托收：出口商开立汇票并附商业单据，委跟单托收：出口商开立汇票并附商业单据，委托银行收取货款的一种托收方式。托银行收取货款的一种托收方式。Clean bill for exchange can be divided into:光票托收又分为光票托收又分为:(1)Sight bill for exchange;采用即期汇票；采用即期汇票；(2)Time bill for exchange;采用远期汇票；采用远期汇票；Documentary bill for exchange can be divided into跟单托收又分为跟单托收又分为(1)D/P;(2)D/A(1)(1)付款交单付款交单 (2)(2)承兑交单承兑交单D/P can be divided into D/P at sight:即期付款交单即期付款交单 D/P after sight:远期付款交单远期付款交单 托收的分类托收的分类 采用即期汇票采用即期汇票光票托收光票托收 采用远期汇票采用远期汇票 即期付款交单（即期付款交单（D/P at sight）付款交单（付款交单（D/P）远期付款交单（远期付款交单（D/P after sight）跟单托收跟单托收 承兑交单（承兑交单（D/A）四、四、Procedures of collection 1.Procedures of D/P at sight 2.Procedures of D/P after sight 3.Procedures of D/A思考以下排序分别属于何种付款方式？A.present-accept-payment-document 远期付款交单（D/P after sight）B.present-payment-document 即期付款交单（D/P at sight）c.present-accept-document-payment 承兑交单（D/A）思考：思考：托收流程中所涉及的汇票的当事人分别托收流程中所涉及的汇票的当事人分别是哪些？是哪些？五、托收具体运用应注意的问题五、托收具体运用应注意的问题 1.对于出口商来说，跟单托收中以即期付款交单对于出口商来说，跟单托收中以即期付款交单风险最小，承兑交单风险最大；进口商的选择刚好风险最小，承兑交单风险最大；进口商的选择刚好相反；相反；2.URC522第条特别规定：第条特别规定：“托收不应含托收不应含有凭付款交付商业单据的远期汇票。有凭付款交付商业单据的远期汇票。”其用意就是其用意就是劝劝阻出口人采用远期付款交单结算货款。阻出口人采用远期付款交单结算货款。