演示文稿第三章國際結算方式一匯款

優(yōu)質文檔精選第三章國際結算方式(一)匯款1當前第1頁\共有45頁\編于星期五\5點2Internationalexchange國際匯兌referstooperationalactivitiesrelatedwiththecurrencyconversion貨幣兌換

andtransferoffundsbetweencountriesinordertosettletheclaimsanddebtsbypaymentinstrumentsthroughbanks.Inbroadsense--theinternationalsettlementInnarrowsense--internationalbankremittanceTypes:

Internationalexchange國際匯兌payerpayeeBankABankBpayerpayeeBankABankBcontractcontractRemittance順匯Reverseremittance逆匯資金資金結算工具結算工具當前第2頁\共有45頁\編于星期五\5點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算工具，交付一定金額給債權人或收款人的結算方法。結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算方式。結算工具傳遞方向與資金運動方向相反。當前第3頁\共有45頁\編于星期五\5點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(債權人)的一種結算方式。當前第4頁\共有45頁\編于星期五\5點5BasedoncommercialcreditAdvancepayment預付Exporter/seller2Shipgoods1paymentOpenaccount賒賬Importer/buyerImporter/buyerExporter/seller2payment1Shipgoods當前第5頁\共有45頁\編于星期五\5點63.2Partiesrelatedtoaremittance

3.2.1Remitter匯款人

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

當前第6頁\共有45頁\編于星期五\5點73.2.2Payeeorbeneficiary收款人/受益人

ApersonwhoisaddressedtoreceivetheremittanceisnamedthePayeeorbeneficiary,exporter.當前第7頁\共有45頁\編于星期五\5點83.2.3Remittingbank匯出行

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

當前第8頁\共有45頁\編于星期五\5點93.2.4Payingbank匯入行/解付行Apayingbankisthebankentrustedtobytheremittingbanktopayacertainamountofmoneytoabeneficiarynamedintheremittanceadvice.Thepayingbankmustdoinstrictcompliancewiththepaymentordersentbytheremittingbank.Itshouldauthenticatetherelevantsignatureortestkeytoensureitgenuineness.Usually,thepayingbankwillnoteffectpaymenttothepayeeuntilitsreceiptofthefundsfromtheremittingbank.InwardRemittance匯入?yún)R款當前第9頁\共有45頁\編于星期五\5點103.3waysoftransfer

Therearethreebasicwaysforabanktotransferfundsforitsclientfromhomecountrytoabroad.Theyareremittancebyairmail(信匯),remittancebycable(電匯),andremittancebydemanddraft(票匯).當前第10頁\共有45頁\編于星期五\5點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。當前第11頁\共有45頁\編于星期五\5點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)當前第12頁\共有45頁\編于星期五\5點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。當前第13頁\共有45頁\編于星期五\5點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。當前第14頁\共有45頁\編于星期五\5點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)當前第15頁\共有45頁\編于星期五\5點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)當前第16頁\共有45頁\編于星期五\5點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)當前第17頁\共有45頁\編于星期五\5點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。當前第18頁\共有45頁\編于星期五\5點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當前第19頁\共有45頁\編于星期五\5點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．當前第20頁\共有45頁\編于星期五\5點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）當前第21頁\共有45頁\編于星期五\5點22舉例FM:bankofAsia,BeijingTo:thebankofTokyoLTD.,TokyoDate:3RDOCT.Test2475value5thOct.ourref.MSG1234456pleasedebitourA/CpayJAY400000000totheFujiBankLTD.,TokyoforcreditofourA/Cwiththem當前第22頁\共有45頁\編于星期五\5點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、交通銀行等當前第23頁\共有45頁\編于星期五\5點24適用于匯款的SWIFT格式

M＝MandatoryField必選項目O＝Optionalfield可選項目當前第24頁\共有45頁\編于星期五\5點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當前第25頁\共有45頁\編于星期五\5點26將有關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當前第26頁\共有45頁\編于星期五\5點27:59/beneficiarycustomerY10-0127-033254CORPORATIONINTERNATIONALDESEAUXETDETELECTRICITEDECHINE:70/detailsofpaymentREMITFORCUSTOMSDUTYETC:71A/detailsofchargesFORBENEFICIARY:72/banktobankinformationCOVERDEBITUS當前第27頁\共有45頁\編于星期五\5點283.3.3RemittancebyDemandDraftRemittancebybanker’sdemanddraftisoftenreferredtoasD/D.abanker’sdraftisanegotiableinstrumentdrawnbyabankonitsoverseasbranchoritscorrespondentabroadorderingthelattertopayondemandthestatedamounttotheholderofthedraft.Itisoftenusedwhentheclientwantstotransferthefundstohisbeneficiarybyhimself.

當前第28頁\共有45頁\編于星期五\5點29D/DdiagramremitterpayeeRemittingbankPayingbank1.appli-cation2.D/D6.Debitadvice4.D/D5.pay-ment3、D/D當前第29頁\共有45頁\編于星期五\5點30remitterpayeeRemittingbankPayingbank1)D/Dapplication2)Bankdemanddraft3)bankdemanddraft4)Presenting5)payment6)DebitadviceD/Ddiagram當前第30頁\共有45頁\編于星期五\5點313.4ReimbursementofRemittanceCover1.

CreditingvostroaccountofthepayingbankIfthepayingbankopensacurrentaccountwiththeremittingbank,thereimbursementinstructionshouldbewrittenas:Incover，wehavecreditedthesumtoyoura/cwithus當前第31頁\共有45頁\編于星期五\5點322.debitingremittingbank’snostroaccountIfthepayingbankmaintainstheremittingbank’saccount,thereimbursementmaybeinstructedas:

pleasedebitthesumtooura/cwithyou.

orYouareauthorizedtodebitthesumtooura/cwithyou.當前第32頁\共有45頁\編于星期五\5點333.Instructingareimbursingbanktopaythepayingbankbydebitingtheremittingbank’snostroaccountIftheremittingbankdoesnotopenanaccountwiththepayingbank,theformermayinstructitscorrespondentwithwhichitmaintainsanaccount,todebithisaccountandcreditthepayingbank’saccountifthepayingbankhasanaccountwiththatcorrespondent,too,ortopaytheamounttoanotherbankwithwhichthepayingbankmaintainsanaccount.Thereimbursementclauseisthuswritten:當前第33頁\共有45頁\編于星期五\5點34“Incover，wehaveauthorizedxbanktodebitoura/candcredityou’rea/cwiththem.”O(jiān)r“Incover，wehaveinstructedxbanktotoremitproceedstoyou.”當前第34頁\共有45頁\編于星期五\5點35當前第35頁\共有45頁\編于星期五\5點36當前第36頁\共有45頁\編于星期五\5點37當前第37頁\共有45頁\編于星期五\5點38當前第38頁\共有45頁\編于星期五\5點39Exercises:pleasewrite“coverinstruction”foreachremittancebelow.ThepayingbankhasmaintainedanUSDaccountwiththeremittingbank.SupposeanoutwardremittanceinUSDismade,howdoyouwrite“coverinstruction”forthisremittance?

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

Incover,wehaveauthorizedXYZBank,NewYorktodebitouraccountandcredityouraccountwiththem當前第39頁\共有45頁\編于星期五\5點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.當前第40頁\共有45頁\編于星期五\5點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當前第41頁\共有45頁\編于星期五\