付款条款.pptx

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1、School of International EconomicsChapter 9:Payment of Purchase Price货款的支付货款的支付School of International EconomicsPayment of Purchase PricenSettlement of purchase price 货款的货款的结算结算 Collection and payment of foreign exchange 外汇的收付nTime,mode,place and currency of paymentSchool of International EconomicsPa

2、yment of Purchase PriceA.Instrument of paymentB.Modes of PaymentC.Combination of different modes of PaymentD.Terms of payment in the contractSchool of International EconomicsA.Instrument of payment 支付工具支付工具nInstrument of payment 支付工具支付工具1.Currency 货币2.Bill 票据School of International EconomicsA.Instru

3、ment of payment 支付工具支付工具1.Currency 货币货币Currency of the sellers countryCurrency of the buyers countryCurrency of a third countrySchool of International EconomicsA.Instrument of payment 支付工具支付工具nChoosing Currency Convertibility and stability of the currency 货币的可兑换性和稳定性Tendency of fluctuation of the cu

4、rrencySchool of International EconomicsA.Instrument of payment 支付工具支付工具2.Bill 票据票据a.Bill of Exchangeb.Promissory Notec.Cheque or CheckSchool of International EconomicsA.Instrument of payment 支付工具支付工具a.Bill of Exchange(Draft)汇票汇票Is an unconditional order in writing,addressed by one person(drawer)to a

5、nother(drawee),signed by the person giving it,requiring the person to whom it is addressed(drawee or payer)to pay on demand,or at a fixed or determinable further time,a sum certain in money to,or to the order of,a specified person,or to any bearer(payee).School of International EconomicsA.Instrument

6、 of payment 支付工具支付工具a.Bill of Exchange(Draft)汇票汇票 是由一个人向另一个人签发的，要求对方是由一个人向另一个人签发的，要求对方（接受命令的人）即期或定期或在可以确定（接受命令的人）即期或定期或在可以确定的将来时间，向某人或其指定的人或持票人的将来时间，向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。支付一定金额的无条件的书面支付命令。School of International Economicsa.Bill of Exchange(Draft)汇票汇票nParties to a Bill of ExchangeDrawer 出票人

7、出票人:the person who draws the billnExporter or his bankDrawee or payer 受票人或付款人受票人或付款人:the person who is to pay the moneynImporter or the appointed bank under L/CPayee 收款人收款人:the person who is to receive the money nDrawer,exporter or his appointed bank,bearer of the billSchool of International Economi

8、csa.Bill of Exchange(Draft)汇票汇票nBasic Contents of A Draft 汇票的内容汇票的内容 Indicate:bill of exchange 表明“汇票”的字样An unconditional order in writing 无条件支付的委托A sum certain in money 确定的金额The name of drawee or payer 付款人名称The name of Payee 收款人名称Date of the bill of exchange drawn 出票日期Signature of the drawer 出票人签章Sc

9、hool of International EconomicsSpecimen Bill of Exchange 汇票标本汇票标本No.9340.Stg.100 London,15th July,1995On demand pay to John Wood or bearer thesum of One Hundred Pound(English Currency)only.(Signed)Thomas JonesTo:Mr.James ArthurManchesterSchool of International Economicsa.Bill of Exchange(Draft)汇票汇票n

10、Classification of Bills of ExchangeCommercial bill and bankers billClean bill and documentary billSight(demand)bill and time(usance)billCommercial acceptance bill and bankers acceptance billSchool of International Economicsa.Bill of Exchange(Draft)汇票汇票Commercial bill and bankers billCommercial bill(

11、商业汇票):the drawer is a commercial firm Bankers bill(银行汇票):the drawer is a bankSchool of International EconomicsClassification of Bills of ExchangeClean bill and documentary billClean bill(光票):when no shipping documents are accompanied with it.Documentary bill(跟单汇票):which is accompanied with shipping

12、documentsnSuch as:B/L,Commercial Invoice,Packing List,Insurance Policy,Inspection Certificate etc.School of International EconomicsClassification of Bills of ExchangeClean bill and documentary bill光票（Clean Draft），指不附带商业单据的汇票。银行汇票多是光票。跟单汇票（Documentary Draft），指附有包括运输单据在内的商业单据的汇票。n跟单汇票多是商业汇票。School of

13、International Economicsa.Bill of Exchange(Draft)汇票汇票Sight(demand)bill and time(usance)billSight(demand)bill(即期汇票):the draft is payable at sight on presentation.Time(usance)bill(远期汇票):the drawee is required to pay the bill at a later date.nRequire:acceptance before paymentSchool of International Econ

14、omicsa.Bill of Exchange(Draft)汇票汇票Sight(demand)bill and time(usance)bill即期汇票（sight bill,demand bill）指持票人向付款人提示后对方立即付款，又称见票即付汇票。远期汇票（time bill,usance bill）是在出票一定期限后或特定日期付款。School of International Economicsa.Bill of Exchange(Draft)汇票汇票nTime(Usance)Bill 远期汇票远期汇票payable certain days after sight 见票后若干天付款

15、payable certain days after the date of draft 出票后若干天付款payable certain days after the date of B/L 提单签发日后若干天付款 payable certain days after the fixed date 固定日期后若干天付款 payable certain days after the date of arrival of goodsSchool of International Economicsa.Bill of Exchange(Draft)汇票汇票Commercial Acceptance

16、Bill and Bankers Acceptance BillCommercial acceptance bill(商业承兑汇票):in time commercial bills,when the drawer is a commercial firm and the drawee is another commercial firm,the bill after acceptance by the draweeBankers acceptance bill(银行承兑汇票):when the drawer is a commercial firm or a bank and the dra

17、wee is a bank,the bill after acceptance by the bankSchool of International Economicsa.Bill of Exchange(Draft)汇票汇票Commercial Acceptance Bill and Bankers Acceptance Bill商业承兑汇票(Commercial acceptance bill):远期的商业汇票，经企业或个人承兑后，称为商业承兑汇票。银行承兑汇票(Bankers acceptance bill):远期的商业汇票，经银行承兑后，称为银行承兑汇票。n银行承兑后成为该汇票的主债务

18、人，所以银行承兑汇票是一种银行信用。School of International Economicsa.Bill of Exchange(Draft)汇票汇票nGeneral Procedures in Handling A Bill of Exchange(Draft)DrawingPresentationAcceptancePaymentEndorsementProtestingSchool of International EconomicsGeneral Procedures in Handling A Bill of Exchange(Draft)Drawing（Issue）出票）

19、出票Means the act of the drawer in filling up the bill of exchange with particulars as to the name of the drawee,the amount payable,the date of payment and name of payee,and after signature,the drawer may present the bill to the drawee through the medium of the payee or a banker.出票是指出票人在汇票上填写付款人、付款金额、

20、付款日期和地点以及受款人等项目，经签字交给受票人的行为.School of International EconomicsDrawing（Issue）出票）出票nThree ways to stipulate the payeeRestrictive payeeTo orderTo bearerSchool of International EconomicsDrawing（Issue）出票）出票Restrictive payee 限制性抬头限制性抬头Such as“pay ABC Co.Ltd.only”or “pay ABC Co.Ltd.,not negotiable”(不准流通)Can

21、 not be negotiated or transferred to another party.(不能流通转让)School of International EconomicsDrawing（Issue）出票）出票To order 指示性抬头指示性抬头Such as“pay ABC Co.Ltd.or Order”or “pay to the order of ABC Co.Ltd.”Can be negotiated or transferred to another party after endorsement by the payee or the amount may be

22、collected by the payee himself.School of International EconomicsDrawing（Issue）出票）出票To bearer 持票人或来人抬头持票人或来人抬头Such as“pay to bearer”or “pay to ABC Co.Ltd.or bearer”Does not need the endorsement by another party and can be negotiated or transferred merely by delivery.无须由持票人背书，仅凭交付汇票即可转让。School of Inte

23、rnational EconomicsGeneral Procedures in Handling A Bill of Exchange(Draft)Presentation 提示提示Refers to the act of the holder of the bill of exchange presenting the bill to the drawee,asking the latter either to pay or to accept the bill.The drawees receiving or seeing the bill is called“sight”.付款人看到汇

24、票叫“见票”。提示是持票人将汇票提交付款人要求承兑或付款的行为，School of International EconomicsGeneral Procedures in Handling A Bill of Exchange(Draft)Acceptance 承兑承兑Means the act of the drawee to show his responsibility by accepting the usance bill for payment at a fixed future date by writing the word“accepted”,marking the dat

25、e of acceptance and signing on the face of the bill.The drawee “the Acceptor”“承兑人”承兑是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。School of International EconomicsGeneral Procedures in Handling A Bill of Exchange(Draft)Payment 付款付款 Means the act of the drawee or the acceptor to pay th

26、e amount of the bill of exchange to the holder of the bill.The holder of the bill must present the bill of exchange.是指付款人或承兑人向持票人清偿汇票金额的行为。School of International EconomicsGeneral Procedures in Handling A Bill of Exchange(Draft)Endorsement 背书In the case of a“to order”bill of exchange,endorsement is

27、needed in the procedure of negotiation or transfer by the payee by signing his name on the back of the billBlank endorsement 空白背书 bear or holderFull endorsement 记名背书 transferee,endorsee 受让人（被背书人)背书是转让汇票权利的一种手续，就是由汇标抬头人在汇票背面签上自己的名字，或再加上受让人（被背书人）的名字，并把汇票交给受让人的行为。School of International EconomicsEndors

28、ement 背书nDiscount 贴现贴现The bank or discount company concerned may“discount”the bill by paying immediate cash for the bill at a little less than its face amount,i.e.,after deducting charges and interest based on the current rate of discount,and then,will in the due date of the bill collect the full am

29、ount from the acceptor.在金融市场上，最常见的背书转让为汇票的贴现，即远期汇票经承兑后，尚未到期，持票人背书后，由银行或贴现公司作为受让人。从票面金额中扣减按贴现率结算的贴息后，将余款付给持票人。School of International EconomicsGeneral Procedures in Handling A Bill of Exchange(Draft)Protesting 拒付拒付When a bill has been duly presented for acceptance or payment and the acceptance or pay

30、ment has been refused,the bill is said to be dishonoured.持票人向付款人提示汇票要求承兑或付款时，付款人拒绝承兑或拒绝付款，均称拒付。School of International EconomicsGeneral Procedures in Handling A Bill of Exchange(Draft)Protesting 拒付拒付The holder has an immediate right to take action against all parties to the bill-the right of recours

31、e(追索权).The holder must give a formal notice of dishonour(发出拒付通知)to all the parties he wishes to make liable.The holder should apply for a letter of protest(拒绝证书)from the notary public.School of International Economics2.Bill 票据票据b.Promissory Note 本票本票Is an unconditional promise in writing made by one

32、 person to another signed by the maker,engaging to pay,on demand or at a fixed or determinable future time,a sum certain in money to,or to a order of,a specified person or to a bearer.一个人向另一个人签发的，保证于见票时或定期或在可以确定的将来的时间，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承诺.School of International Economics2.Bill 票据票据nKinds of

33、 Promissory NoteCommercial promissory notenSight or TimenNo“Acceptance”Bankers promissory notenSightSchool of International Economics2.Bill 票据票据c.Cheque(Check)支票支票Is an unconditional order in writing drawn on a banker signed by drawer,requiring the banker to pay on demand a sum certain in money to,o

34、r to the order of specified person or to a bearer.“A bill of exchange drawn on a bank payable on demand.”以银行为付款人的即期汇票，即存款人对银行的无条件支付一定金额的委托或命令。出票人在支票上签发一定的金额，要求受票的银行于见票时立即支付一定金额给特定人或持票人。School of International Economics2.Bill 票据票据c.Cheque(Check)支票支票Rubber check 空头支票(橡皮支票):A check returned by a bank b

35、ecause of insufficient funds in the account on which it is drawn.Crossed cheque(划线支票):when two parallel lines are drawn across it.School of International Economics汇票、本票和支票的区别汇票、本票和支票的区别nA性质性质当事人当事人付款时间付款时间汇票汇票Bill of Exchangeor Draft支票支票Cheque or Check本票本票Promissory Note无条件的书无条件的书面面支付命令支付命令无条件的书无条件的

36、书面面支付承诺支付承诺出票人出票人/受款人受款人出票人出票人/付付款人款人/受款人受款人无条件的书无条件的书面支付命令面支付命令只有即期只有即期没有远期没有远期分远期分远期/即期即期远期不承兑远期不承兑分远期分远期/即期即期远期需承兑远期需承兑出票人出票人/付付款人款人/受款人受款人School of International EconomicsB.Modes of PaymentnMain Modes of Payment:I.RemittanceII.CollectionIII.Letter of CreditIV.Letter of Guarantee School of Intern

37、ational EconomicsB.Modes of PaymentI.Remittance 汇付汇付(又称汇款又称汇款)Means that the buyer remits money to the seller through a bank on his own initiative.是指付款人主动通过银行或其他途径，将货款汇交收款人。School of International EconomicsI.Remittance 汇付汇付(又称汇款又称汇款)nParties in Remittance 1.Remitter(汇款人):usu.importer2.Payee or Benef

38、iciary(收款人):usu.exporter3.Remitting Bank(汇出行):usu.importers bank4.Paying Bank(汇入行):usu.exporters bankSchool of International EconomicsI.Remittance 汇付汇付(又称汇款又称汇款)n nKinds of Remittance 1.Mail Transfer(M/T)2.Telegraphic Transfer(T/T)3.Demand Draft(D/D)School of International EconomicsI.Remittance 汇付汇付

39、(又称汇款又称汇款)1.1.Mail Transfer(M/T)信汇信汇The buyer gives money to a local bank which sends a trust deed(信托书)for payment to its correspondent bank at the sellers end by mail and entrusts it with the task to pay money to the seller.汇出行应汇款人的申请，将信汇委托书寄给汇入行，授权解付一定金额给收款人。School of International EconomicsI.Remi

40、ttance 汇付汇付(又称汇款又称汇款)2.2.Telegraphic Transfer(T/T)电汇电汇At the request of the buyer,a local bank sends a trust deed(信托书)for payment by cable directly to its correspondent bank at the sellers end and entrusts the work to it to pay money to the seller.汇出行应汇款人的申请，拍发加押电报或电传给在另一国家的分行或代理行（汇入行），指示它解付一定金额给收款人

41、。School of International EconomicsI.Remittance 汇付汇付(又称汇款又称汇款)3.Demand Draft(D/D)（Remittance by Bankers Demand Draft）票汇）票汇The buyer buys a draft from a local bank and sends it by mail to the seller,the seller or his appointed person can collect money from the relative bank at his end against the draf

42、t sent by the buyer.票汇是以银行即期汇票为支付工具的一种汇付方式。由汇出行应汇款人的申请，开立以其代理行或账户行为付款人，列明汇款人所指定的收款人名称的银行即期汇票，交由汇款人自行寄给收款人。由收款人凭票向汇票上的付款人（银行）取款。School of International EconomicsI.Remittance 汇付汇付(又称汇款又称汇款)nUse of Remittance 1.Payment in Advance 预付货款nCash with Order(C.W.O.)定货付现2.Cash on Delivery(C.O.D.)交货付现,货到付款3.Open

43、 Account Trade 记帐交易Process of Remittance under T/T，M/TnA收款人收款人Exporter汇款人汇款人ImporterRemitting BankPaying Bank合合同同School of International Economics汇付的流程说明汇付的流程说明 电汇申请书电汇申请书 回单回单 电汇款通知电汇款通知 汇款通知汇款通知 收据收据 付款付款 付讫借记付讫借记School of International EconomicsB.Modes of PaymentII.Collection 托收托收The exporter dra

44、ws a bill and asks his bank to arrange for the acceptance or payment of the bill overseas,and the bank will carry his task through its own branch office abroad or a correspondent bank.This procedure is termed as collection of proceeds of sales.托收是指债权人（出口人）出具汇票,委托银行向债务人（进口人）收取货款的一种支付方式。School of Inte

45、rnational EconomicsII.Collection 托收托收nParties in Collection1.The principal or exporter 委托人 2.The remitting bank 托收行 3.The collecting bank 代收行 4.The payer or importer 付款人 School of International EconomicsII.Collection 托收托收nKinds of Collection1.Collection on clean bill 2.Collection on documentary bill

46、 School of International EconomicsKinds of Collection1.1.Collection on Clean Bill 光票托收光票托收 Means that the exporter collects the purchase price against the draft only,without any shipping documents attached thereto.nUsu.Used in collecting balance(余额)under L/C,advance,commission and costs of samples.S

47、chool of International EconomicsKinds of Collection2.2.Collection on Documentary Bill 跟单托收跟单托收Means that the exporter collects the purchase price against the documentary bill.Documents against payment(D/P)Documents against acceptance(D/A)School of International EconomicsDocumentary Collection 跟单托收跟单

48、托收Documents Against Payment(D/P)付款交单付款交单 nCalls for actual payment against the transfer of shipping documents.a)D/P at sightb)D/P after sightSchool of International EconomicsDocuments Against Paymenta)a)D/P at sight 即期付款交单即期付款交单After shipment of the goods,the exporter shall draw a sight bill of exch

49、ange,and send it as well as shipping documents to a local bank,through which and whose correspondent bank the documentary draft is presented to the importer.The importer shall pay against the documentary draft drawn by the seller at sight.出口方按合同规定日期发货后，开具即期汇票,连同全套货运单据，委托银行向进口方提示，进口方见票（和单据）后立即付款。银行在其

50、付清货款后交出货运单据。Process of D/P at SightnAnAExporterRemitting BankCollecting BankImporterSchool of International EconomicsDocuments Against Paymentb)b)D/P after sight 远期付款交单远期付款交单After shipment of the goods,the exporter shall draw a usance bill of exchange,and send it as well as shipping documents to a l