第十二講 支付工具和手段

1、Chapter 12 Payment1. Instrument of Payment - 2. Modes of PaymentDraftRemittance CollectionL/CDraftDefinitionContentsKindsUse支付工具-匯票1）匯票的定義 英 國(guó) 票 據(jù) 法 對(duì) 匯 票匯 票 （ B i l l o f Exchange）的定義是：匯票是由出票人向另一人簽發(fā)的要求即期、定期或在可以確定的將來(lái)時(shí)間向指定人或根據(jù)其指示向來(lái)人無(wú)條件地支付一定金額的書面命令。2）匯票的必要項(xiàng)目（1）“匯票”字樣。通常用Exchange或Draft表示。（2）無(wú)條件書面支付命令（U

2、nconditional Order to Pay）。（3）受票人（Drawee），又稱付款人（Payer）。（4）一定的金額（Certain in Money）。（5）收款人（Payee）。（6）付款期限（Tenor）。（7）出票人（Drawer）。（8）出票日期（Date of Issue）。（9）出票地點(diǎn)（Place of Issue）。（10）付款地點(diǎn)（Place of Payment）。The Parties to a Bill of Exchange A bill of exchange involves three parties:Drawer:Drawee:PayeeInvol

3、ved Parties出票人出票人（Drawer）(Drawee)受票人受票人= Payer(Payee)收款人收款人The relationship among these parties in a bill of exchange may be described as a triangle as abovePayee DraweeDrawerSamples of billsNo. 1022$ 20,000 London, 10th March, 2009-3-19On demand pay to Bill Green or bearer the sum of USD Twenty Tho

4、usand only. (Signed) Tom WhiteTo: Mr. David SmithNew YorkSamples of billsSamples of bills of billsNo: 123/67Exchange for $ 8000 Guangdong, China, 5th March, 2006At 60 days sight of this First of exchange (the SECOND of the same and date being unpaid) pay to or to the order of Guangzhou ABC Import an

5、d Export Corporation the sum of USD eight thousand only. To: ABC Import and Export Co. Ltd 23 Washington Street New York, USA Guangzhou ABC Import and Export Corporation Manager(Signed)BILL OF EXCHANGENo._For At _ sight of THIS SECOND BILL of EXCHANGE (first of the same tenor and date unpaid) pay to

6、_or order the sum of Value received and charge the same to account of _Drawn under_L/C No._dated_To._ _ 匯票 BILL OF EXCHANGENo. 匯票編號(hào) Date: 出票日期 For: 匯票金額 At 付款期限 sight of this second of exchange (first of the same tenor and date unpaid) pay to the order of 受款人 the sum of Drawn under 出票條款 L/C No. Date

7、d To. 付款人 出票人簽章 3）匯票的種類（1）按照有無(wú)附屬貨運(yùn)單據(jù)，匯票可分為光 票 （光 票 （ C l e a r B i l lC l e a r B i l l ） 和 跟 單 匯 票） 和 跟 單 匯 票（Documentary BillDocumentary Bill）。）。不附有提單等裝運(yùn)單據(jù)的匯票稱為光票，一般用于運(yùn)費(fèi)、保險(xiǎn)費(fèi)、傭金及貨款尾數(shù)的收付，銀行匯票多是光票；附有提單等裝運(yùn)單據(jù)的匯票為跟單匯票，在國(guó)際貿(mào)易中，大多使用跟單匯票。（2）按照匯票付款時(shí)間的不同，匯票分為即期匯票匯票分為即期匯票（Sight Bill or Demand DraftSight Bill o

8、r Demand Draft）和遠(yuǎn)期匯票（）和遠(yuǎn)期匯票（Time Time Bill or Usance BillBill or Usance Bill）。）。匯票上規(guī)定見(jiàn)票即付的稱為即期匯票。匯票上規(guī)定付款人在將來(lái)一個(gè)可確定的日期付款的稱為遠(yuǎn)期匯票。例如：A見(jiàn)票后30天付款（At 30 days after sight）；B出票后60天付款（At 60 days after date of Dragt）；C提單日期后若干天付款（At days after date of Bill of Lading）；D貨物到達(dá)后若干天付款（At days after date of arrival of

9、goods）；E指定日期付款（Fixed date）等。（3）按照出票人的不同，匯票可分為商業(yè)匯票商業(yè)匯票（Commercial DraftCommercial Draft）和銀行匯票（）和銀行匯票（Bank Bank DraftDraft）。）。如果出票人是工商企業(yè)，稱為商業(yè)匯票，其付款人可以是商號(hào)或個(gè)人，也可以是銀行。如果出票人是銀行，稱為銀行匯票，其付款人只能是銀行。（4）對(duì)于遠(yuǎn)期匯票，按照承兌人的不同，匯票可分為商業(yè)承兌匯票（商業(yè)承兌匯票（Commercial Acceptance Commercial Acceptance BillBill）和銀行承兌匯票（）和銀行承兌匯票（Bank

10、Banks Acceptance s Acceptance BillBill）。）。在遠(yuǎn)期匯票付款之前，須經(jīng)付款人的承兌，由工商企業(yè)完成承兌手續(xù)的遠(yuǎn)期匯票稱為商業(yè)承兌匯票，由銀行進(jìn)行承兌的遠(yuǎn)期匯票稱為銀行承兌匯票。Types of draftDrawerTime of payment Sight draft (demand draft): payable on presentation to the drawee. Time draft (usance draft): allows a delay in payment. Acceptor Shipping documents attached

11、？ Trade acceptance draft: drawn on a firmBankers acceptance draft: drawn on a bankTrade draft : drawn by a trader.Bankers draft: drawn by a bank.Clean draft : not attachedDocumentary draft: attached.4）匯票的使用（1）出票（Issue）出票出票是指出票人在匯票上填寫出票日期、付款人、金額、付款日期、地點(diǎn)以及受款人等內(nèi)容，簽字后將其交給收款人的行為。There are three kinds of

12、ways to fill up the payee:* Restrictive payee, such as payCo. only, pay Co. not transferable;* To order, such as pay Co. or Order or Pay to the Order of Co. This type requires endorsement when transferable. * To bearer, such as pay bearer. This type requires no endorsement. 中國(guó)建設(shè)銀行匯票樣本中國(guó)工商銀行轉(zhuǎn)帳支票票樣中國(guó)工

13、商銀行轉(zhuǎn)帳支票票樣（2）提示（Presentation）持票人向付款人出示匯票要求承兌或付款的行為稱作提示提示。付款人見(jiàn)到匯票叫見(jiàn)票（Sight）。提示可以分為兩種：付款提示（Presentation for Payment）。承兌提示（Presentation for Acceptance）。（3）承兌（Acceptance）承兌承兌是遠(yuǎn)期匯票付款人在持票人作承兌提示時(shí)，明確表示同意按出票人的指示付款的行為。（4）付款（Payment）付款付款是指在規(guī)定的時(shí)效內(nèi)，在規(guī)定的地點(diǎn)，即期匯票的付款人和遠(yuǎn)期匯票的承兌人接到付款提示時(shí)，向持票人清償匯票金額的行為。（5）背書（Endorsement）背

14、書背書是轉(zhuǎn)讓票據(jù)權(quán)利的手續(xù)，即由匯票的持票人在匯票背面簽上自己的名字或再加上受讓人的名字，并把匯票交給受讓人的一種行為。匯票背書有以下三種：限制性背書，指示性背書，空白背書（6）拒付與追索拒付（拒付（DishonourDishonour），），又稱“退票”，是持票人提示匯票要求承兌或付款時(shí)遭到拒絕承兌或付款的行為。一旦拒付發(fā)生，持票人就可以行使追索權(quán)。破產(chǎn)、死亡、閉而不見(jiàn)，也屬此范圍。追索權(quán)追索權(quán)（Right of Recourse）是匯票被拒付時(shí)，持票人對(duì)背書人、出票人及其他票據(jù)債務(wù)人行使請(qǐng)求償還匯票金額、利息及費(fèi)用的權(quán)利。 Usage of bills of exchange Presen

15、t for acceptance Draw(Issue)Present for paymentAcceptdishonor Pay2 Remittance and Collection 1. Remittance Here means the transfer of funds from one party to another among different countries.Parties related to a remittancenRemitter: requests its bank to remit, usually the buyer.nPayee or beneficiar

16、y: the addressee of the remittance, usually the seller. nRemitting bank: the bank transferring the funds at the request of the remitter. nPaying bank: the bank entrusted by the remitting bank to make payment to the beneficiary. (2) Ways of remittance Remittance by airmail (M/T): To transfer funds by

17、 means of a payment order, a mail advice or a debit order. Remittance by cable/telex/SWIFT (T/T): Instructions from the remitting bank to the paying bank are transmitted by wire or through the SWIFT system. Remittance by bankers demand draft (D/D): A bankers draft drawn by a bank on its overseas ban

18、k is used as an instrument for effecting transfer of money. The draft must be physically transferred to the payee, and the payee must then present the draft for payment. debit adviceRemitterBeneficiaryRemitting BankPaying Bank application payment order/ mail advice/ debit advice (by mail or telegrap

19、hically) reimbursement claim paymentFigure 15-1 M/T or T/T flow diagrampayment bankers D/DRemitterBeneficiaryRemitting BankPaying Bank bankers D/D application D/D advice debit advice bankers D/DFigure 15-2 D/D flow diagram payment(3) Application of remittance Open account salesn The buyer is trusted

20、 to pay the seller after receipt of goods.n The seller and the buyer are related entities or where there is a history of transactions between the parties. Payment in advance sales n The seller will not ship the goods until the buyer has remitted payment to him. n All shipping documents, including ti

21、tle documents are handled directly between the trading partners. n The role of banks is to effect a clean payment to the seller as required. 2. Collection n A payment arrangement whereby a bank acts on behalf of a seller for collecting and remitting payment for a shipment. n The seller presents the

22、shipping and collection documents to his bank (in his own country) which sends them to its correspondent bank in the buyers country. The foreign bank hands over shipping documents to the buyer in exchange for payment or a firm commitment to pay on a fixed date. (2) Parties to a collection Drawer or

23、principal: The party who entrusts the collection items to his bank. usually the seller. Drawee: The party to whom the collection items are to be presented for acceptance or payment. usually the buyer. Remitting bank: The bank to which the drawer entrusts the collection items. Collecting bank: The ba

24、nk entrusted by the remitting bank to present the collection items to the drawee. Case of need: A representative appointed by the principal as case of need in the event of non-acceptance and/or non-payment.(4) Types of collectionClean collectionDocumentary collectionDocuments against payment (D/P):D

25、ocuments are released to the buyer when payment has been made.D/P at sight: demand draftD/P after sight: time draftCollection on financial instruments, No commercial documents. Goods shipped on consignment. Purely financial transaction. Documents against acceptance (D/A):Documents are released to th

26、e buyer when acceptance has been made.(4) Procedure for payment by D/P at sight paymentDrawee (Buyer)Principal (Seller/Drawer)Collecting BankRemitting Bank goods documents documents/drafts/collection order payment payment documents/drafts/collection order3. Letter of Credit1). Definition of L/CGuara

27、nty of payment保證書。保證書。付款付款I(lǐng)ssued by Bank ConditionedAt the request of the Buyer，the doctrine of strict compliance單證相符，單單一致單證相符，單單一致Parties involved in L/C1、 Applicant開(kāi)證申請(qǐng)人,或開(kāi)證人（Opener)2、 Opening Bank, Issuing Bank開(kāi)證銀行3、 Advising Bank, Notifying Bank通知銀行 通知行只負(fù)責(zé)鑒別L/C的真實(shí)性，不承擔(dān)其他義務(wù)。4、 Beneficiary受益人5、 Ne

28、gotiating Bank議付銀行、押匯銀行或貼現(xiàn)銀行6、 Paying Bank付款銀行7、 Confirming Bank保兌銀行 保兌銀行具有與開(kāi)證銀行相同的責(zé)任和地位。Beneficiary（Exporter) Applicant（Importer） Opening Bank Paying BankAdvising BankNegotiating Bank981234567Applicant or opener nThe party who fills out and signs an application form, requesting the bank to issue a

29、letter of credit in favor of a seller abroad. nEnsure that the credit is issued in compliance with the terms and conditions laid down in the sales contract within a proper or reasonable time. nAfter the payment is effected by the issuing bank, the opener must pay the bank against correct shipping do

30、cuments or refuse to pay if the documents are not in order.2). Parties to a letter of credit(2) Beneficiary n The party in whose favor the credit is issued. n If there is a discrepancy between the credit and the sales contract, he may accept it or ask the opener to have it amended. n Once the benefi

31、ciary accepts the credit, he must deliver the goods in compliance with the contract. n Then he tenders to his bank or any other bank all the relevant documents as stipulated in the credit. n If the issuing bank does not pay, he can claim from the opener for the payment.(3) Issuing bank or opening ba

32、nk n The bank which issues a letter of credit at the request of an applicant. n It is irrevocably bound to honour as of the time it issues the credit. n If the applicant fails to pay after the issuing bank makes payment, the latter has the right to sell the goods and claim from the applicant if the

33、proceeds are not sufficient. n It is primarily liable to the beneficiary, no matter whether the applicant is in default or not.(4) Advising bank n The bank which advises the credit to the beneficiary in accordance with stipulations on the credit. n It is located in the place of the beneficiary and i

34、s usually the issuing banks branch or correspondent acting as an agent of the opening bank in accordance with the instructions given.(5) Negotiating bank n The nominated bank who purchases drafts (drawn on a bank other than the nominated) and/or documents by advancing or agreeing to advance funds to

35、 the beneficiary. n It becomes the holder in due course of the draft after its negotiation and has a right of recourse against the drawer (beneficiary) in the event of dishonour by the issuing bank.(6) Paying bank n A bank nominated by the issuing bank to make payment under the credit. n Always the

36、drawee of a draft stipulated in the credit. n It may be the issuing bank itself.(7) Reimbursing bank n The agent of the issuing bank.n It honours the reimbursement claims of a paying bank or an accepting bank or a negotiating bank in accordance with the instructions or authorization given by the iss

37、uing bank. (Issuance AmendmentUtilization)BUYER(Applicant/Buyer)ISSUING BANK(Buyers Bank)ADVISING BANK(Sellers Bank)SELLER(Beneficiary/Seller)ISSUANCE Apply for Credit Open Credit Credit Advice Contract3. Procedure for letter of credit operations (Issuance AmendmentUtilization)BUYER(Applicant/Buyer)

38、ISSUING BANK(Buyers Bank)ADVISING BANK(Sellers Bank)SELLER(Beneficiary/Seller)AMENDMENT Request amendment Amendment Advice Amendment Advice Request amendment (Issuance AmendmentUtilization)BUYER(Applicant/Buyer)ISSUING BANK(Buyers Bank)ADVISING BANK(Sellers Bank)SELLER(Beneficiary/Seller)Utilization

39、 Payment Payment Credit Advice Goods Documents Documents Documents受益人信用證業(yè)務(wù)的一般結(jié)算程序：開(kāi)證申請(qǐng)人通知行 議付行付款行 開(kāi)證行1 合同采用信用證支付方式2 申 請(qǐng) 開(kāi) 證3 開(kāi)立信用證，寄交通知行4 通 知 信 用 證船公司5 裝運(yùn)6 B/L7 交 單 議 付8 墊 付 貨 款9 寄單索匯10 償付11 提 示 付 款12 付 款13 交 單14 B/L15 提貨Name and address of the issuing bank;Type of the credit; Name and address of th

40、e beneficiary;Amount of the credit and its currency;Expiry date of the credit and its place to be expired;Name and address of the applicant;L/C number and date of issue;Drawer and drawee as well as tenor of the draft;Full details of the goods; 4. Contents of a letter of credit (10) Full details of t

41、he documents to be presented;(11) Partial shipment permitted/not permitted;(12) Transshipment allowed/not allowed;(13) Port of shipment and port of discharge;(14) Latest date for shipment, and the latest date for presentation of documents;(15) Instructions to the advising bank, negotiating bank or p

42、aying bank;(16) Other special terms and conditions;(17) The undertaking clause of the issuing bank;(18) The indication “This credit is subject to the Uniform Customs and Practice for Documentary Credit (2007 revision), International Chamber of Commerce Publication No.600.” (1) According to the attac

43、hing of documentsClean creditDocumentarycreditPayment will be effected only against a draft without any shipping documents attached or sometimes, against a draft with an invoice alone attached thereto. Payment will be made against documents representing title to the goods. Universally used in intern

44、ational trade.5. Classification of credits(2) According to the nature of the creditRevocable creditIrrevocable credit Can be amended or cancelled by the issuing bank at any moment and without notification. Little security for the seller. Can be amended or cancelled by the issuing bank at any moment and without notification. Greater assurance of payment.“A credit is irrevocable even if there is no indication to that effect” (UCP600 Art.3) (3) According to the adding of confirmationConfirmed creditUnconf