chapter_6__termsofpayment解说.ppt

Chapter 6 Payment Terms 1. Instruments (means) of Payment Currency Bills Draft Promissory Note Cheque 2. Modes of Payment Remittance Collection L/C Payment Terms Payment Instruments 1) draft/Bill of Exchange Definition Basic contents of a draft Types of draft Use of draft The Roles of Bills of Exchange （1）Definition Definition of bill of exchange 汇票： 由出票人签发的， 要求付款人在见票时或在一定期限内， 向收款人或持票人无条件支付一定款项 的票据。 汇票是无条件付款的命令！ 出票人的一种命令，命令付款人对受款人进行无条件付款或者承兑的命令。 Bill of Exchange No.20042 Shanghai, March 27th, 2005 EXCHANGE for HKD236,000.00 At 30 days sight of this FIRST Exchange (Second of Exchange being unpaid) pay to the order of Bank of China, (受票人，付款人) Shanghai the sum of HK DOLLARS TWO HUNDRED AND THIRTY-SIX THOUSAND ONLY Drawn under Bank of China, Hong Kong L/C No.2003056 Dated Jan. 10. 2005 To: Bank of China, （付款人） China Machinery Equipment Hong Kong Import Export Corp., Shanghai Branch 张扬（出票人签章） EXCHANGE for: 后填小写金额 FIRST\SECOND: 分别指第一份汇票\第二份汇票. 汇票一般一式两份,银行只付其中一份, 剩下的一份自动作废. 既所谓的付一不付二,付二不付一.见本汇票后_____天付款(第二份汇票不付). pay to the order of Bank of China: “凭XX银行指示 (3) Types of Draft Commercial draft and Banker’s draft Sight draft and Time draft Clean draft and Documentary draft L/C的含义及性质 L/C是由一家银行(开证行)应客户(申请人)的要求和指示或以自身的名义，在符合信用证条款的条件下，凭规定的单据：向第三者(受益人)或其指定人付款，或承兑并支付受益人出具的汇票；授权另一家银行付款，或承兑并支付该汇票；或授权另一家银行议付。 即：信用证是银行根据进口人的要求，向出口人开立的有条件的付款保证书。 信用证的性质属于银行信用。 (4) Workflow of L/C A The general procedure of using a L/C step1. The buyer and seller conclude a sales contract specifying documentary credit as the method of payment. step2. The buyer instructs his bank, the issuing bank to issue a credit in favor of the seller. 3. The issuing bank opens the credit and sends it