国际贸易实务课件chapter 4 international payment and settle

Chapter5PaymentinInternationalTradeInternationalpaymentandsettlementisfinancialactivitiesconducedamongdifferentcountriesinwhichpaymentsareeffectedorfunsaretransferredfromonecountrytoanotherinordertosettleaccounts,debts,claims,andsoon.要求与目的：使学生了解国际贸易结算中使用广泛的支付工具、支付方式以及应用。本章重点：票据的分类及内容汇付、托收的种类信用证的含义、程序、特点、种类本章难点：汇付与托收的种类及程序信用证的含义、程序、特点、种类1)ThePartiesofBillofExchange1.MeansofPaymentinInternationalTradeDrawerDrawee/PayerPayee受款人出票人受票人/付款人汇票：ExchangeforAt30daysSightofthisfirstofexchangePaytotheorderofBankofChinaThesumofTo:Shanghai,China,May25,2007Us$234,000.00U.S.dollarsTWOHUNDREDANDTHIRTY-SIXTHOUSANDONLYBillofexchangeJ&HCompany85MalyaRoadNewYork,USAChinaMachiney&EquipmenImport&ExportCorp.,(Signed)For:2)ClassificationofBillofExchange3)ContentofBillofExchangeI.Exchange---表明“汇票”字样II.UnconditionalOrderinWriting---无条件支付命令III.No---汇票编号---商业发票的号码IV.Tenor---付款期限V.AmountinFigure,AmountinWordsVI.DraweeToVII.PayeeVIII.PlaceandDateofIssue---交单地点和日期IX.SignatureoftheDrawer---出票人签字4)StageinHandlingaDraft★票据的诈骗及预防aPromissorynoteisanunconditionalpromiseinwritingmadebyoneperson(themaker)toanother(thepayee)signedbythemakerengagingtopayondemandoratafixedordeterminablefuturetimeasumcertaininmoneytoortotheorderofaspecifiedpersonorbearer.PromissoryNoteforU.S.$60,000London,July12,2002AtonemonthafterdateIpromisetopaytotheorderofJohnBrownthesumofSIXTHOUSANDU.S.DOLLARSOnly.DomingoScottsignature本票样本Achecqueisdefinedas“anunconditionalorderinwritingaddressedbythecustomertoabanksignedbythatcustomerauthorizingthebanktopayondemandasumcertaininmoneytoortotheorderofaspecifiedpersonorbearer.ChecqueforU.S.$5,000London,August25,2002PaytotheorderofUnitedTradingCo.thesumofFIVETHOUSANDU.S.DOLLARS.ForSamuelandJohncompany,Londonsignature支票样本2.ModesofInternationalPaymentI.RemittanceDraftbyRemittance-----顺汇1)PartiestoRemittance①Remitter---汇款人②RemittingBank---汇出行③Paying/ReceivingBank---汇入行④Payee---收款人2)ClassificationsofRemittance⑴TelegraphicTransfer(T/T)SWIFT---SocietyforWorld-wideInterbankFinancialTelecommunication⑵MailTransfer(M/T)⑶RemittancebyBanker’sDemandDraft(D/D)银行即期汇票※电汇和信汇的业务程序如下※票汇的业务程序如下ReverseRemittance---逆汇1)PartiesInvolvedinCollection①ThePrincipal---委托人②TheRemittingBank---托收行③TheCollectingBank---代收行④ThePayer---付款人II.CollectionPresentingBank---提示行Customer’sRepresentativeinCase--of--Need——需要时的代理⑴CleanCollection---光票托收---多是即期汇票⑵DocumentaryCollection---跟单托收①DocumentaryAgainstPayment---(D/P)付款交单2)KindsofCollection②DocumentaryAgainstAcceptance---(D/A)承兑交单3)DocumentaryCollectionProcedure◎[习题]4)TheNatureofCollection---CommercialCredit⑴RisksfortheExporter⑵AdvantagesfortheImporter5)FacilitatetoGetFinancingUnderDocumentaryCollection⑴NegotiationUnderDocumentaryCollection---托收出口押汇托收行有风险6)CollectionClauseinSalesContract⑴D/PatSight⑵D/PafterSight⑶D/A⑵TrustReceipt---凭信托收据借单代收行有风险※D/P·T/R1)TheRelativePartiestoL/C2)CirculationofL/C(即期、不可撤为例)5)NatureofL/CIII.LetterofCredit3)IllustrationofL/C4)TypesofL/C7)AdvantageandDisadvantageofL/C8)ExaminationofL/CL/C本身的审核专项审核9)L/CClauseinSalesContract6)CharacteristicofL/CFactoring---国际保理Forfaiting---福费廷业务如到期遭拒付，不能行使对出口商或背书人的追索权5.Banker’sLetterofGuarantee----L/GSettlementinCashSettlementwithBill90%DraftPromissoryNoteCheckMeans返回DefinitionAbillofexchangeisdefinedas“anunconditionalorderinwriting,addressedbyoneperson(drawer)toanother(drawee),signedbythepersongivingit,requiringthepersontowhomitisaddressedtopayondemand,oratafixedordeterminablefuturetime,asumcertaininmoney,toortotheorderof,aspecifiedperson(payee),ortobearer.返回I.Banker’sDraftandCommercialDraft出票人和付款人都是银行，光票且多为即期跟单汇票IV.Banker’sAcceptanceDraftandCommercialAcceptanceDraft银行承兑的远期商业汇票II.DocumentaryDraftandCleanDraft押汇汇票较少用到III.Sight/DemandDraftandTime/UsanceDraft返回PaytoABCCo.providingthegoodstheysupplyarecompliedwithcontractthesumoftenthousandUSdollars.----Invaliddraft返回Payto/PaytotheOrderofat…sight即期At*****Sight/At×××Sight远期①见票后定期付款At30daysafterSight②出票后定期付款At60daysafterdate1/5/2002，Sight③定日付款At15daysafterB/Ldate，Sight返回Exchangefor…thesumof…n当实际装运数量少于规定数量，且L/C允许分批时，汇票金额=发票金额n当发票金额含佣时，L/C也表明发票含佣时，汇票金额为净价，汇票金额发票金额。返回Paytotheorderof…BynegotiationagainstthedocumentsdetailedHereinabeneficiary’sdraftat90daysaftersightwithBBKBankinggroupLTD.120wallstreet,NewYorkU.S.A.DraftfornegotiationwithanybankinBeneficiary’scountry.返回I.ToDrawII.EndorsementPriorParty、SubsequentPartyIII.Presentationa.PresentationforAcceptance---远期汇票b.PresentationforPaymentIV.Acceptance付一不付二、付二不付一※OrderofLiabilityV.PaymentVI.DishonourandRightofRecourseDishonourbynon-acceptance/non-payment返回Prerequisitesforavalidendorsement:ShouldbenormallyeffectedonthebackofadraftandsignedbytheendorserMustbemadeforthewholeamountofthedraftBlankendorsementSpecialendorsementRestrictiveendorsement返回BeforeAcceptance:①Drawer②1stEndorser③2ndEndorser④PayerAfterAcceptance:①Accepter②Drawer③1stEndorser④Payer返回b)将小票复印后涂改金额数字，变小额为大额款项，再复印传真给出口商，诱骗出口商发货c)冒充存户伪造支票d)虚构付款授权书，或伪造银行担保函和交付通知书a)盗用银行名义签发银行汇票返回ModesofPaymentRemittanceMailTransfer(M/T)TelegraphicTransfer(T/T)DemandDraft(D/D)CollectionDocumentAgainstPayment(