演示文稿第三章國際結(jié)算方式一匯款

優(yōu)質(zhì)文檔精選第三章國際結(jié)算方式(一)匯款1現(xiàn)在是1頁\一共有45頁\編輯于星期五2Internationalexchange國際匯兌referstooperationalactivitiesrelatedwiththecurrencyconversion貨幣兌換

andtransferoffundsbetweencountriesinordertosettletheclaimsanddebtsbypaymentinstrumentsthroughbanks.Inbroadsense--theinternationalsettlementInnarrowsense--internationalbankremittanceTypes:

Internationalexchange國際匯兌payerpayeeBankABankBpayerpayeeBankABankBcontractcontractRemittance順匯Reverseremittance逆匯資金資金結(jié)算工具結(jié)算工具現(xiàn)在是2頁\一共有45頁\編輯于星期五3Remittance(順匯)：也稱匯付法，是由債務人或付款人主動將款項交給銀行，委托銀行使用某種結(jié)算工具，交付一定金額給債權(quán)人或收款人的結(jié)算方法。結(jié)算工具的傳遞與資金的運動方向一致。Reverseremittance(逆匯)：又稱出票法，是由債權(quán)人以開出匯票的方式，委托銀行向國外債務人索取一定金額的結(jié)算方式。結(jié)算工具傳遞方向與資金運動方向相反?，F(xiàn)在是3頁\一共有45頁\編輯于星期五43.1definitionRemittancereferstothetransferoffundsfromonepartytoanotheramongdifferentcountries.Thatis,abank(theremittingbank),attherequestofitscustomer(theremitter),transfersacertainsumofmoneytoitsoverseasbranchorcorrespondentbank(thepayingbank),instructingthemtopaytoanamedpersonorcorporation(thepayeeorbeneficiary)domiciledinthatcountry.匯款是一種順匯方式，是銀行(匯出行)應匯款人(債務人)的要求，以一定的方式將一定的金額，通過其國外聯(lián)行或代理行作為付款銀行(匯入行)，付款給收款人(債權(quán)人)的一種結(jié)算方式。現(xiàn)在是4頁\一共有45頁\編輯于星期五5BasedoncommercialcreditAdvancepayment預付Exporter/seller2Shipgoods1paymentOpenaccount賒賬Importer/buyerImporter/buyerExporter/seller2payment1Shipgoods現(xiàn)在是5頁\一共有45頁\編輯于星期五63.2Partiesrelatedtoaremittance

3.2.1Remitter匯款人

Aremitteristhepersonwhorequesthisbanktoremitfundstoabeneficiaryinaforeigncountry.Heisalsocalledthepayer,importer.Aremittershouldfirstsubmitaremittanceapplication,which,uponacceptancebytheremittingbank,evidencesacontractbetweentheremitterandtheremittingbank.

現(xiàn)在是6頁\一共有45頁\編輯于星期五73.2.2Payeeorbeneficiary收款人/受益人

ApersonwhoisaddressedtoreceivetheremittanceisnamedthePayeeorbeneficiary,exporter.現(xiàn)在是7頁\一共有45頁\編輯于星期五83.2.3Remittingbank匯出行

Aremittingbankisthebanktransferringfundsattherequestofaremittertoitscorrespondentoritsbranchinanothercountryandinstructingthelattertopayacertainamountofmoneytoabeneficiary.Aremittingbankistheimporter’sbank.Theremittingbankmustdoasinstructedintheapplicationuntilthewholeremittanceisfinished.OutwardRemittance匯出匯款

現(xiàn)在是8頁\一共有45頁\編輯于星期五93.2.4Payingbank匯入行/解付行Apayingbankisthebankentrustedtobytheremittingbanktopayacertainamountofmoneytoabeneficiarynamedintheremittanceadvice.Thepayingbankmustdoinstrictcompliancewiththepaymentordersentbytheremittingbank.Itshouldauthenticatetherelevantsignatureortestkeytoensureitgenuineness.Usually,thepayingbankwillnoteffectpaymenttothepayeeuntilitsreceiptofthefundsfromtheremittingbank.InwardRemittance匯入?yún)R款現(xiàn)在是9頁\一共有45頁\編輯于星期五103.3waysoftransfer

Therearethreebasicwaysforabanktotransferfundsforitsclientfromhomecountrytoabroad.Theyareremittancebyairmail(信匯),remittancebycable(電匯),andremittancebydemanddraft(票匯).現(xiàn)在是10頁\一共有45頁\編輯于星期五113.3.1Remittancebyairmail(M/T)Remittancebyairmail(mailtransferi.e.M/T).Amailtransferistotransferfundsbymeansofpaymentorder(支付委托書)oramailadvice(信匯委托書)issuedbyaremittingbank,attherequestoftheremitter.Apaymentorder,mailadviceordebitadviceisanauthenticatedorderinwritingaddressedbyonebanktoanotherinstructingthelattertopayasumcertaininmoneytoaspecifiedpersonorabeneficiarynamedthereon.信匯匯款是匯出行應匯款人申請將信匯委托書或支付委托書郵寄給匯入行，授權(quán)其解付一定金額給收款人的一種匯款方式。信匯的費用比電匯低廉，但因支付憑證郵寄時間較長而使收款較慢，故采用者較少?，F(xiàn)在是11頁\一共有45頁\編輯于星期五12AsimplifiedremittancediagramRemitterPayeeRemittingbankPayingbank1.SignedWrittenApplicationOfM/T信匯申請3.Paymentorderbyairmail郵寄支付委托書5.Payment6.Debitadvice借記通知書2.Remittancereceipt信匯回執(zhí)4.Receipt收款人收據(jù)現(xiàn)在是12頁\一共有45頁\編輯于星期五133.3.2Remittancebycable/telex/SWIFTTheremittingbanksendsthePaymentordertothepayingbankbycable,telex,orSWIFT,authorizingthepayingbanktomakepaymenttothepayee.電匯匯款是匯款人委托銀行以電報(cable)、電傳(telex)、環(huán)球同業(yè)銀行金融電訊協(xié)會(SWIFT)方式，指示出口地某一銀行（其分行或代理行）作為匯入行，解付一定金額給收款人的付款方式?，F(xiàn)在是13頁\一共有45頁\編輯于星期五14Itisthereforefaster,butmoreexpensivethanthemailtransfer.Itisoftenusedwhentheremittanceamountislargeandthetransferoffundsissubjecttoatimelimit.Theonlymeansofauthenticatingacabletransferisthetestkey密押.However,remittancebySWIFTshouldbeauthenticatedbySWIFTauthentickey.電匯是一種最快捷最安全的付款方式。它在收取匯費時，還要加收電報費，故費用是這三種方式中最高的，通常用于緊急款項或大額款項的支付、資金調(diào)撥各種支付指示等。現(xiàn)在是14頁\一共有45頁\編輯于星期五15T/TdiagramremitterpayeeremittingbankPayingbank1.SignedWrittenApplicationOfT/T電匯申請書3.cable/telegraphic/SWIFT加押電報、電傳、SWIFT6.Debitadvice5.payment2.Remittancereceipt電匯回執(zhí)4.Receipt收款人收據(jù)現(xiàn)在是15頁\一共有45頁\編輯于星期五16payeeremitterPayingbankRemittingbank(1)(2)(3)(4)(5)(6)(7)(1)Remittanceapplicationwithfundsandcommission;(2)receipt(3)sendsP.O./telex/SWIFTinstructingpayingbanktomakepayment(4)afterauthenticating,notifiesthepayee(5)uponreceipt,thepayeeprovidesthepayingbankareceipt(6)thepayingbankdebitedtheremittingbank’sa/candmakepayment(7)sendsthedebitadviceandpaymentreceiptfrompayeetotheremittingbank(8)thedebtisdischarged(8)現(xiàn)在是16頁\一共有45頁\編輯于星期五17采用電報或電傳的匯款方式電報或電傳方式的匯款應具備下列內(nèi)容：FM：(匯出行名稱)TO：(匯入行名稱)DATE；(發(fā)電日期)TEST(密押)OURREFNO．(銀行編號)NOANYCHARGESFORUS(我行不負擔費用)PAY(AMT)VALUE(DATE)TO(付款金額、起息日）BENEFICIARY(收款人)MESSAGE——(匯款附言)ORDER——(匯款人)COVER——(頭寸撥付)現(xiàn)在是17頁\一共有45頁\編輯于星期五181.TO：匯入行名稱可用電報掛號。如果對方單位有電報掛號,就可以把住址省去,在第一個小方格中填上電報掛號號碼即可.

2．NOANYCHARGESFORUS有時可寫在電文最后一句。YOURCHARGESFORBENEFICIARY3．收款人的表示。

1)PAYTO----BANK(帳戶行)FORCREDITINGA／CNO．------OFMR．SMITH(ORCO．LTD．)收款人的帳戶行是第三家銀行或者:PAYTO----BANK(帳戶行)FORACCOUNTNO．------FAVOUR

MR．SMITH(ORCO．LTD．)2)PAYTOYOURSELVES(帳戶行)FORCREDITOFA／CNo．-----OFMR.SMITH(ORCO．LTD)收款人的帳戶行是匯入行。4．匯款附言，有時寫DETAILSOFPAYMENT。5．ORDER實際上是BY0RDEROF，有時可寫為B／O。6．頭寸撥付根據(jù)帳戶設置情況有幾種撥頭寸方法，后面將予詳述，常見的是匯出行在匯入行開設帳戶PLEASEDEBITOURA／CWITHYOU．借記我行帳戶，就可撥付頭寸?，F(xiàn)在是18頁\一共有45頁\編輯于星期五19exampleRemittingbank:bankofAsia,TianjinPayingbank：bankofAsia,LuxemburgDateofcable:9JuneTest:2563RefNo.208TT0219Amount:USD1,660.00Payee:MarieClaudaDumont,LuxemburgaccountNo.0-164/7295/550withBanqueInternationalduLuxemburgMessage:payrollRemitter:CrystalPalaceHotel,TianjinCover:DebitourH.O.accountFM:bankofAsia,TianjinTO:bankofAsia,LuxemburgDATE:9June

TEST2563OURREF208TT0219NOANYCHARGESFORUSPAYUSD1,660.00TOBanqueInternationalduLuxemburgFORCREDITINGA/CNO.0-164/7295/550

OFMarieClaudaDumont,LuxemburgMESSAGEpayrollORDERCrystalPalaceHotel,TianjinCOVERDebitourH.O.account現(xiàn)在是19頁\一共有45頁\編輯于星期五20舉例

FM：BANKOFASIA，TIANJIN

TO；THEHONGKONGANDSHANGHAIBANKINGCORP．，HONGKONG(匯豐銀行)DATE：1STMARCHTEST1253OURREF.208TT0517NOANYCHARGESFORUSPAYUSD20，000．VALUE1STMARCHTOYOURHAYWAYBILDINGBRANCH58STANLEYSTREETHONGKONGFORACCOUNTNO．004—110—106028—001FAVOURPRECISIONPHOTOEQUUMENTLTD．HONGKONGMESSAGECONTRACTNO．N0158ORDERPHOTOGRAPHCO．TIANJINCOVERDEBITOURHOACCOUNT．現(xiàn)在是20頁\一共有45頁\編輯于星期五21電匯用于資金調(diào)撥時，匯款電文成為支付指示，以電報或電傳發(fā)送支付指示：Test(密押)Value(date)（付款起息日）OurRef._（付款指示編號）PleasedebitourA/Corbranches’A/CorourHOA/C（在匯入行開設的帳戶）Pay_(金額)To_bank（賬戶行名稱）Forcreditof_bank（收款行名稱）Infavorof_A/CNo._（收款人名稱及其賬戶號碼，如不是代客劃撥，則無此項）Remarks（付款摘要）現(xiàn)在是21頁\一共有45頁\編輯于星期五22舉例FM:bankofAsia,BeijingTo:thebankofTokyoLTD.,TokyoDate:3RDOCT.Test2475value5thOct.ourref.MSG1234456pleasedebitourA/CpayJAY400000000totheFujiBankLTD.,TokyoforcreditofourA/Cwiththem現(xiàn)在是22頁\一共有45頁\編輯于星期五23采用SWIFT的電匯方式SWIFT——環(huán)球同業(yè)銀行金融電訊協(xié)會(societyforWorldwideInterbankFinancialTelecommunicationS.C.)是一個國際銀行同業(yè)間非盈利性的合作組織，成立于1973年5月，總部設在比利時的布魯塞爾。目前會員銀行達到2044個，其中中國境內(nèi)銀行有：中國銀行、中國工商/建設/農(nóng)業(yè)/人民銀行、中國投資銀行、交通銀行等現(xiàn)在是23頁\一共有45頁\編輯于星期五24適用于匯款的SWIFT格式

M＝MandatoryField必選項目O＝Optionalfield可選項目現(xiàn)在是24頁\一共有45頁\編輯于星期五25

業(yè)務員擬出下述匯款內(nèi)容To:THECHASEMANHATTANBANKN.A.,NEWYORKFROM:BANKOFCHINA,BEIJINGDATE:30SEP.2003TEST×××OURREFTT109900/03PAYTOUSD200000.00VALUE30SEP.TOBANQUENATIONALEDETUNISIETUNISFORCREDITOFA/CNO.Y10-0127-033254OFCORPORATIONINTERNATIONALDESEAUXETDETELECTRICITEDECHINEMESSAGEREMITFORCUSTOMSDUTYETCORDERINTERNATIONALWATERANDELECTRICCORP.BEIJINGYOURCHARGESFORBENEFICIARYCOVERDEBITUS現(xiàn)在是25頁\一共有45頁\編輯于星期五26將有關(guān)項目輸入計算機成為下面SWIFTMT100電文：MT100CUSTOMERSTRANSFERDATE030930SENTTOCHASUS33REMChaseManhattann.aNewYorkN.Y:20/transactionreferencenumberTT109900/03:32A/valuedate,currencycode,amount030930,USD200000.00:50/orderingcustomerINTERNATIONALWATERANDELECTRICCORP.BEIJING:57/accountwithbankBANQUENATIONALEDETUNISIETUNIS現(xiàn)在是26頁\一共有45頁\編輯于星期五27:59/beneficiarycustomerY10-0127-033254CORPORATIONINTERNATIONALDESEAUXETDETELECTRICITEDECHINE:70/detailsofpaymentREMITFORCUSTOMSDUTYETC:71A/detailsofchargesFORBENEFICIARY:72/banktobankinformationCOVERDEBITUS現(xiàn)在是27頁\一共有45頁\編輯于星期五283.3.3RemittancebyDemandDraftRemittancebybanker’sdemanddraftisoftenreferredtoasD/D.abanker’sdraftisanegotiableinstrumentdrawnbyabankonitsoverseasbranchoritscorrespondentabroadorderingthelattertopayondemandthestatedamounttotheholderofthedraft.Itisoftenusedwhentheclientwantstotransferthefundstohisbeneficiarybyhimself.

現(xiàn)在是28頁\一共有45頁\編輯于星期五29D/DdiagramremitterpayeeRemittingbankPayingbank1.appli-cation2.D/D6.Debitadvice4.D/D5.pay-ment3、D/D現(xiàn)在是29頁\一共有45頁\編輯于星期五30remitterpayeeRemittingbankPayingbank1)D/Dapplication2)Bankdemanddraft3)bankdemanddraft4)Presenting

5)payment6)DebitadviceD/Ddiagram現(xiàn)在是30頁\一共有45頁\編輯于星期五313.4ReimbursementofRemittanceCover1.

CreditingvostroaccountofthepayingbankIfthepayingbankopensacurrentaccountwiththeremittingbank,thereimbursementinstructionshouldbewrittenas:Incover，wehavecreditedthesumtoyoura/cwithus現(xiàn)在是31頁\一共有45頁\編輯于星期五322.debitingremittingbank’snostroaccountIfthepayingbankmaintainstheremittingbank’saccount,thereimbursementmaybeinstructedas:

pleasedebitthesumtooura/cwithyou.

orYouareauthorizedtodebitthesumtooura/cwithyou.現(xiàn)在是32頁\一共有45頁\編輯于星期五333.Instructingareimbursingbanktopaythepayingbankbydebitingtheremittingbank’snostroaccountIftheremittingbankdoesnotopenanaccountwiththepayingbank,theformermayinstructitscorrespondentwithwhichitmaintainsanaccount,todebithisaccountandcreditthepayingbank’saccountifthepayingbankhasanaccountwiththatcorrespondent,too,ortopaytheamounttoanotherbankwithwhichthepayingbankmaintainsanaccount.Thereimbursementclauseisthuswritten:現(xiàn)在是33頁\一共有45頁\編輯于星期五34“Incover，wehaveauthorizedxbanktodebitoura/candcredityou’rea/cwiththem.”O(jiān)r“Incover，wehaveinstructedxbanktotoremitproceedstoyou.”現(xiàn)在是34頁\一共有45頁\編輯于星期五35現(xiàn)在是35頁\一共有45頁\編輯于星期五36現(xiàn)在是36頁\一共有45頁\編輯于星期五37現(xiàn)在是37頁\一共有45頁\編輯于星期五38現(xiàn)在是38頁\一共有45頁\編輯于星期五39Exercises:pleasewrite“coverinstruction”foreachremittancebelow.ThepayingbankhasmaintainedanUSDaccountwiththeremittingbank.SupposeanoutwardremittanceinUSDismade,howdoyouwrite“coverinstruction”forthisremittance?

Incover,wehavecreditedyouraccountwithusBothremittingbankandpayingbankhavemaintainedUSDaccountwithXYZBank,NewYork.SupposeanoutwardinUSDismade,then“coverinstruction”?

Incover,wehaveauthorizedXYZBank,NewYorktodebitouraccountandcredityouraccountwiththem現(xiàn)在是39頁\一共有45頁\編輯于星期五403.5cancellationoftheremittance1.信匯和電匯的退匯（1）匯款人退匯:如果匯款人提出退匯,匯出行應通知匯入行停止解付,撤銷匯款.若匯款在要求退匯前已經(jīng)解付,匯款人就不得要求退匯.（2）收款人退匯:匯入行可作為收款人拒收匯款處理,并通知匯出行,由匯款人到匯出行辦理退匯手續(xù).2.票匯的退匯:匯款人在寄出匯票前,可由匯款人持原匯票到匯出行辦理退匯手續(xù).匯出行應發(fā)函通知匯入行將有關(guān)的匯票通知書(或票根)注銷寄回.若匯款人已經(jīng)將匯票寄出,才要求退匯,匯出行為維護銀行票據(jù)的信譽,一般不予接受.現(xiàn)在是40頁\一共有45頁\編輯于星期五41Accordingtothetimeofshipmentandofpayment:預付貨款(paymentinadvance):payatthetimeoforder(cashwithorder)orpriortoshipmentofthegoods,commonlyusedinspecializedandcapitalintensivegoods.貨到付款（paymentafterarrivalofgoods:alsocalledopenaccount,say,cashondelivery/交貨付現(xiàn)。

goodssold（售定）

soldonconsignment（寄售）憑單付匯(remittanceagainstdocuments)CharacteristicsofremittanceriskyUnbalancedcapitalburdenSimpleproceduresandcost-efficient

Applicationofremittance現(xiàn)在是41頁\一共有45頁\編輯于星期