付款方式(88页PPT).pptx

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1、Chapter 6 Payment TermsMain contentuu payment instrumentsdrafts汇票、promissory notes本票、checks支票 uuPayment termsremittance汇付、托收、信用证uuPayment clausesDifficulty in payment of international transactionReasons:1)International transactions involve longer distance and 1)International transactions involve lon

2、ger distance and more procedures.more procedures.2)Longer time is needed in settling an international 2)Longer time is needed in settling an international payment.payment.3)different regulations and systems of law that are 3)different regulations and systems of law that are applied further complicat

3、e the payment.applied further complicate the payment.Payment instruments of international tradeIn international trade,payment can be made by various means:drafts promissory notes checks money orders credit cards一、Draft/Bill of Exchange（一）（一）（一）（一）DefinitionDefinition It is an unconditional order in

4、writing signed by one party It is an unconditional order in writing signed by one party(drawerdrawer)requesting a second party()requesting a second party(drawee/payerdrawee/payer)to)to make payment in lawful money immediately or at a make payment in lawful money immediately or at a determinable futu

5、re time to a third party(determinable future time to a third party(payeepayee).).汇票是由一个人汇票是由一个人(drawer)(drawer)向另一个人签发的向另一个人签发的(drawee)(drawee)无条件的无条件的 书面命令书面命令 要求受票人见票时或在未来某一规定的或可以确定的时间要求受票人见票时或在未来某一规定的或可以确定的时间(tenor)(tenor)将一定金额的款项支付给某一将一定金额的款项支付给某一特定的人特定的人或或其指定人其指定人，或，或持票人持票人 (payee)(payee)。（二）（二

6、）（二）（二）Parties involvedParties involved出票人 the drawer受票人 the drawee,payer收款人 the payeeThe person who draws the billThe person who is to pay the moneyThe person who is to receive the money（三）（三）（三）（三）Main items in a Bill of ExchangeMain items in a Bill of Exchange（票据法（票据法（票据法（票据法第第第第2222条）条）条）条）The w

7、ord“Bill of Exchange”The word“Bill of Exchange”uuAn unconditional order in writingAn unconditional order in writinguuA certain sum of moneyA certain sum of moneyuuTime and place of paymentTime and place of paymentuuName of drawee/payerName of drawee/payeruuName of payeeName of payeeuuIssue dateIssue

8、 dateuuDrawers name and signatureDrawers name and signatureSamples 汇票汇票.xls.xlsNo_No_Exchange for_Beijing,China,_Exchange for_Beijing,China,_At_sight At_sight of of the the FIRST FIRST of of exchange exchange(the(the SECOND SECOND of of the the same same tenor tenor and date being unpaid),and date b

9、eing unpaid),Pay to the order of_Pay to the order of_The sum of_The sum of_Drawn under_Drawn under_Value received and charge to account.Value received and charge to account.To_To_ _ _（四）（四）（四）（四）Types of draftsTypes of drafts1.Different drawers Commercial BillCommercial Bill商业汇票商业汇票(If the drawer is

10、 a commercial(If the drawer is a commercial firm/individual)firm/individual)Bankers BillBankers Bill银行汇票银行汇票(if(if the drawer is the bank)the drawer is the bank)2.Whether documents attached Clean billClean bill光票光票 When no shipping documents When no shipping documents attachedattached Documentary dr

11、aftDocumentary draft跟单汇票跟单汇票 When shipping documents When shipping documents attachedattached It is commonly usedIt is commonly used付款人可以是商号，个人或者银行Include:银行承兑汇票 商业承兑汇票3.Time of paymentSight/demand bill即期汇票Time/Usance bill远期汇票 According to tenor,a bill of exchange may either be paid at According to

12、tenor,a bill of exchange may either be paid at sight on presentation or be required to be paid at a later sight on presentation or be required to be paid at a later date,such as:date,such as:见票后若干天付款见票后若干天付款 Pay at 30 days after sight.Pay at 30 days after sight.出票后若干天付款出票后若干天付款 Pay at 30 days after

13、date of draft.Pay at 30 days after date of draft.运输单据日后若干天付款运输单据日后若干天付款 Pay at 30 days after date of B/L.Pay at 30 days after date of B/L.指定日期付款指定日期付款 Pay at 10th July,2004.Pay at 10th July,2004.4.按承兑人不同 commercial acceptance draft商业承兑汇票商业承兑汇票由商业企业或个人承兑的远期汇票由商业企业或个人承兑的远期汇票 bankers acceptance draft银行

14、承兑汇票银行承兑汇票由银行承兑的远期汇票由银行承兑的远期汇票指付款人对远期汇票表示承担到期付款责任的行为。付款人在汇票上写明“承兑”字样，注明承兑日期，并由付款人签字，交还持票人。付款人对汇票作出承兑，即成为承兑人。承兑人在远期汇票到期时承担付款的责任。（五）五）The use of draft1.出票（出票（Issue）2.提示（提示（Presentation）3.承兑（承兑（Acceptance）4.付款（付款（Payment）出票人出票人收款人收款人出票出票习惯认为只有付款习惯认为只有付款人签名未写人签名未写“承兑承兑”也构成承兑。也构成承兑。5.背书（背书（Endorsement）6.

15、拒付和追索（拒付和追索（DishonorRecourse）1、出票 Issuance It is the process in which a drawer completes the items It is the process in which a drawer completes the items in a draftin a draft With regard to With regard to payeepayee,the drawer may use the following,the drawer may use the following ways:ways:Restric

16、tive payeeRestrictive payee限制性抬头限制性抬头 Such as“Pay ABC Co.Ltd,only”or“pay ABC Such as“Pay ABC Co.Ltd,only”or“pay ABC Co.Ltd.,not negotiable Co.Ltd.,not negotiable It is can not be transferred or negotiated to another It is can not be transferred or negotiated to another party and only the payee named

17、 can collect the party and only the payee named can collect the money.money.To order To order 指示性抬头指示性抬头 such as“to order”“pay to the order of ABC such as“to order”“pay to the order of ABC Co.Ltd.”Co.Ltd.”It can be negotiated or transferred to anther party It can be negotiated or transferred to anth

18、er party after endorsement by the payee.after endorsement by the payee.To bearer To bearer 持票人或来人抬头持票人或来人抬头 It does not need the endorsement for transfer.It does not need the endorsement for transfer.2、提示 presentation It means the holder of the draft lets the drawee sight the It means the holder of

19、the draft lets the drawee sight the draft for payment or acceptance.draft for payment or acceptance.持票人将汇票提交受票人，要求承兑或付款的行为持票人将汇票提交受票人，要求承兑或付款的行为 If the bill is at sight or on demand,the drawee has to?If the bill is at sight or on demand,the drawee has to?to pay the amount at once to pay the amount a

20、t once If it is a usance or time bill,the drawee has to do what?If it is a usance or time bill,the drawee has to do what?to make acceptance and pay the amount on the to make acceptance and pay the amount on the date duedate dueThe drawees receiving or seeing the bill3、承兑 AcceptanceIt a usance draft

21、is presented,the drawee takes up the obligation of payment when the draft becomes due by writing the word“accepted”,his signature and the date of acceptance on the face of the draft.汇票一经承兑，付款人就成为承兑人（Acceptor)，并成为汇票的主债务人，而出票人成为次债务人4、付款 paymentTwo situationsFor a sight draft,the drawee will pay the am

22、ount on draft immediately when it is presented.For time draft,the drawee will pay on date due.5、背书 Endorsement背书人在汇票背面记载有关事项并经签章后交给受让人受让人由此取得汇票的权利，成为持票人三种方式：Blank endorsementBlank endorsementSpecial endorsementSpecial endorsementRestrictive endorsementRestrictive endorsement6、贴现 Discount远期汇票持有人想提前取得

23、票款，将汇票背书后转让给银行，银行扣除从转让日到到期日的利息后将票款付给持票人，到期日再向付款人收回足额票款7、拒付 Dishonor The drawee refuses to or is unable to pay or accept a The drawee refuses to or is unable to pay or accept a draft,then the draft is dishonored bill.draft,then the draft is dishonored bill.Three situationsDishonor by none-acceptance

24、Dishonor by none-acceptance 持票人作承兑提示持票人作承兑提示时遭到拒绝承兑时遭到拒绝承兑Dishonor by non-paymentDishonor by non-payment持票人作付款提示持票人作付款提示时遭到拒绝付款时遭到拒绝付款Payment is impossible because of the payers Payment is impossible because of the payers bankruptcy,death or his evadingbankruptcy,death or his evadingIf the draft is

25、dishonored,the holder of the draft can If the draft is dishonored,the holder of the draft can exercise his right of exercise his right of recourserecourse and ask the drawer or the and ask the drawer or the endorser to pay the draft amount.endorser to pay the draft amount.8、追索 Recourse汇票遭到拒付，持票人具有对其

26、前手要求偿还汇票金额及费用的权利In order to exercise the right of recourse,the holder should apply for a letter of protest from the notary public on the strength of which he may recover the purchase price.如果已承兑的汇票遭拒付，持票人可向法院起诉，要求承兑人付款二、本票二、本票二、本票二、本票 Promissory Note Promissory Note（一）（一）（一）（一）definitiondefinitionSe

27、e the book本票是出票人签发的，承诺自己在见票时无条件支付确定金额给收款人或持票人的票据It is also an unconditional promise.（二）（二）（二）（二）Main parities MakerPayee the person who the person who makes the promissory makes the promissory notenoteThe person who is The person who is to receive the to receive the moneymoney（三（三（三（三Types Types 1.D

28、ifferent maker1.Different makerCommercial PNCommercial PNBank PNBank PN说明：我国进出口业务中，用本票作为支付工具说明：我国进出口业务中，用本票作为支付工具的不多，即使使用也是银行本票。的不多，即使使用也是银行本票。2.Different time due2.Different time dueuuDemand/sight PNDemand/sight PNuuTime PNTime PN Differences between draft and PN 本票本票unconditional promise，汇票汇票uncon

29、ditional order；本票本票两个两个当事人（当事人（maker和和payee），），汇票汇票三个三个当事人（当事人（drawer、drawee 和和payee）；）；definitionparties 本票本票出票人出票人是主要债务人，是主要债务人，汇票承兑前，出票人是主要债务人，汇票承兑前，出票人是主要债务人，承兑后，承兑后，承兑人承兑人是主要债务人是主要债务人;本票只能开出本票只能开出一张一张，汇票可以开出汇票可以开出一式两份一式两份或一套几张或一套几张;责任责任份数份数支票三、支票三、支票三、支票三、支票 Cheque,Check Cheque,Check（一）（一）（一）（一

30、）definitiondefinitionSee the bookSee the book支票是是出票人签发、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金额给收款人或者持票人的票据 it is a special draft(即以银行为付款人的即期汇票)（二）支票的种类（二）支票的种类（二）支票的种类（二）支票的种类普通支票现金支票转帐支票Methods of payment 随单付现随单付现 CWO(cash with order)CWO(cash with order)It means that the importer pays for the goods when

31、 he It means that the importer pays for the goods when he places the order with the exporterplaces the order with the exporter Cash with order is used when goods are custom-made or Cash with order is used when goods are custom-made or are in heavy demand.are in heavy demand.Advantages?Advantages?装船前

32、付现装船前付现 Payment before shipment The importer pays when the exporter has got the goods The importer pays when the exporter has got the goods ready for shipment.ready for shipment.Attention(see the book)Attention(see the book)Three methodscollection商业信用商业信用L/C银行信用银行信用RemittanceRemittance 汇付一、一、definit

33、ion RemittanceThe transfer of money from one party to another party through banks.二、二、Parties involved汇款人 Remitter汇出行 Remitting Bank汇入行 Paying Bank收款人 Payee,Beneficiary三、三、Types（一）电汇 Telegraphic Transfer(T/T)It is also named as cable transfer or wire transferIt is also named as cable transfer or wir

34、e transfer At the request of the buyer,a local bank sends At the request of the buyer,a local bank sends a trust a trust deed for paymentdeed for payment by cable directly to its correspondent by cable directly to its correspondent bank at the sellers end the entrusts the bank to it to pay bank at t

35、he sellers end the entrusts the bank to it to pay money to the seller.money to the seller.汇出行应汇款人的申请，以加押电报或电传发出汇出行应汇款人的申请，以加押电报或电传发出付款委托通知书给汇入行，授权解付款项给收款付款委托通知书给汇入行，授权解付款项给收款人人Safety and quicknessHigh cost SWIFT信汇和电汇的一般业务程序：信汇和电汇的一般业务程序：信汇和电汇的一般业务程序：信汇和电汇的一般业务程序：RemittercontractRemitting BankPaying

36、BankPayee汇款申请书，交款付汇回单付款通知书汇款通知收据付款付迄借记通知（二）票汇 Remittance by Bankers Demand Draft(D/D)Definition:Definition:The buyer buys a draft(check)from a local bank The buyer buys a draft(check)from a local bank and sends it and sends it by mailby mail to the seller,the seller or his to the seller,the seller o

37、r his appointed person can collect money from the appointed person can collect money from the relative bank at his end against the draft send by the relative bank at his end against the draft send by the buyer.buyer.汇出行应汇款人的申请，代汇款人开立以其分行或代理行为付款汇出行应汇款人的申请，代汇款人开立以其分行或代理行为付款人的银行即期汇票，交汇款人自行寄交或带交收款人，凭票向汇

38、人的银行即期汇票，交汇款人自行寄交或带交收款人，凭票向汇入行收款入行收款 Demand draft is often used when the customer Demand draft is often used when the customer wants to transfer the funds to his beneficiary by wants to transfer the funds to his beneficiary by himselfhimselffeaturesIt is cheaper but slower method of transferring fun

39、ds.（三）信汇（三）信汇 Mail Transfer(M/T)Mail Transfer(M/T)Definition:made between banks by mailDefinition:made between banks by mail The buyer gives money to a local bank which sends a The buyer gives money to a local bank which sends a trust deed for payment to its correspondent bank at the trust deed for

40、payment to its correspondent bank at the sellers end by mail and entrusts it to pay money to the sellers end by mail and entrusts it to pay money to the seller.seller.汇出行应汇款人的申请，将信汇委托书或支付通汇出行应汇款人的申请，将信汇委托书或支付通知书通过邮政信件寄给汇入行，授权解付一定金知书通过邮政信件寄给汇入行，授权解付一定金额给收款人额给收款人 features:it is slowfeatures:it is slow

41、 it is cheaper it is cheaperCollection一、一、Definition托收是指债权人（出口人）出具债权凭证托收是指债权人（出口人）出具债权凭证（汇票等）委托银行向债务人（进口人）（汇票等）委托银行向债务人（进口人）收取货款。收取货款。二、二、Parties involved 委托人委托人-principal-seller(drawer)-principal-seller(drawer)托收行托收行-remitting bank-remitting bank 代收行代收行-collecting bank/-collecting bank/提示行提示行 prese

42、nting bank presenting bank 付款人付款人-payer-buyer(drawee)-payer-buyer(drawee)三、三、types of collection光票托收光票托收 clean collection clean collection 跟单托收跟单托收 documentary collectiondocumentary collection 付款交单付款交单 documents against payment,documents against payment,D/P D/P 即期付款交单即期付款交单 D/P at sightD/P at sight

43、远期付款交单远期付款交单 D/P after sight D/P after sight 承兑交单承兑交单 documents against acceptance,documents against acceptance,D/AD/A（二）Documentary CollectionIt is a means of ensuring that goods(title documents)are It is a means of ensuring that goods(title documents)are only handed over to the buyer by the collec

44、ting bank only handed over to the buyer by the collecting bank when the amount shown on a bill of exchange is paid when the amount shown on a bill of exchange is paid or when the buyer accepts the bill as a contract to pay or when the buyer accepts the bill as a contract to pay at a specified date.a

45、t a specified date.出口方根据买卖合同先行发运货物，然后开立汇票连同货运单据委托托收行通过代收行向进口方收款 付款交单 Documents against Payment(D/P)It means documents can only be released to the buyer when he has paid the amount on the draft.即期付款交单即期付款交单 D/P at sight D/P at sight远期付款交单远期付款交单 D/P after sight D/P after sightPayment of the draft amou

46、nt should be made as soon as the buyer is presented the draft.The buyer will pay the draft amount a specified number days after the draft is presented and accepted.即期付款交单即期付款交单即期付款交单即期付款交单procedureprocedure：payercontractCollecting bankRemitting bankPrincipal托收申请书即期汇票货运单据即期汇票货运单据付款提示付款交单转账交款1)The Pri

47、ncipal draws a sight draft and presents it to the The Principal draws a sight draft and presents it to the Remitting Bank along with other documents.Remitting Bank along with other documents.2)The Remitting Bank examines the documents and the draft 2)The Remitting Bank examines the documents and the

48、 draft and forwards them to the Collecting Bankand forwards them to the Collecting Bank 3)The Collecting Bank notifies the Payer of receipt of the 3)The Collecting Bank notifies the Payer of receipt of the documents.documents.4)the Payer examines the documents and makes the payment 4)the Payer exami

49、nes the documents and makes the payment 5)The Collecting Bank releases the documents to the 5)The Collecting Bank releases the documents to the BuyerBuyer 6)The Collecting bank remits payment to the Remitting bank.6)The Collecting bank remits payment to the Remitting bank.7)The Remitting bank gives

50、the payment to the Principal7)The Remitting bank gives the payment to the Principal远期付款远期付款远期付款远期付款交单交单交单交单一般业务程序：一般业务程序：一般业务程序：一般业务程序：付款人付款人合同代收行代收行托收行托收行委托人委托人托收申请书远期汇票货运单据远期汇票货运单据承兑提示付款交单转账交款承兑汇票付款提示承兑交单 Documents against Acceptance（D/A In this situation,the documents representing the title In th