国际贸易实务-第六章-贸易结算与收付.ppt

对出口人 ①表面上----远期收款(开远期汇票)； ②实际上----即期收款(指定的银行负责贴现，有关的费用由进口人承担)； ③如见票后90天汇票，贴现时，90天的利息和贴现费用由进口人支付. 对进口人 ①仍是远期付款； ②承担贴现的利息和费用. 假远期信用证实际上是套用了付款行的资金. 可转让信用证(transferable L/C) 不可转让信用证(untransferable L/C) 　 　循环信用证(revolving L/C),可分为 自动循环(automatic revolving) 半自动循环(semi- automatic revolving) 非自动循环(non- automatic revolving) 受益人在一定时间内利用规定金额后能够重新恢复信用证原金额并再度使用，周而复始，直到达到该证规定次数或累计总金额用完为止的信用证。 受益人在规定时期内装运货物议付后，毋需等开证行通知即可自动恢复到原金额再度使用的循环信用证。 受益人在规定时期内装运货物议付后，在若干天内开证行未提出不能恢复原金额的通知，即可自动恢复到原金额再度使用的循环信用证。 受益人在规定时期内装运货物议付后，须开证行通知，才可恢复到原金额再度使用的循环信用证。 背对背信用证(Back-to-Back Credit) 对开信用证(Reciprocal Credit) 预支信用证(Anticipatory L/C) 备用信用证(Standby Letter of Credit) 13.4 支付条款 “The Buyers shall open with a bank to be accepted by both the Buyers and Sellers an irrevocable transferable letter of credit, allowing partial shipment, transshipment in favor of the Sellers and addressed to Sellers payable at sight against first presentation of the shipping document to Opening Bank. The covering letter of credit must reach the Sellers 30 days before shipment and remain valid in China until the 21st days (inclusive) from the date of shipment.” “The Buyers shall duly accept the documentary draft drawn by the Sellers at 30 days sight upon first presentation and make payment on it’s maturity. The shipping documents are to be delivered against payment only” “50％ of the total contract value as advance payment shall be remitted by the Buyer to the Seller through T/T within 15 days after signing this contract. Payment to be effected by the Buyer shall not be later than 7 days after receipt of the documents listed in the contract by T/T.” * * * * 这时，港商提出改用电汇方式把货款汇来，以促成该笔生意。鉴于以上情况，卖方只好同意并要求对方提供汇款凭证传真件，确认后马上发货。次日，港商便传来了银行的汇款凭证，卖方财务人员持该汇款传真件到银行核对签字无误后以为款项已汇出，便放心地安排装船。但出运后10多天，卖方才发觉货款根本未到账，大呼上当。原来，该港商资信甚差，经营作风恶劣，瞄准卖方急于销货的心理，玩弄花样，先购买一张小额汇票，涂改后，再传真过来，冒充电汇凭证，蒙骗卖方，使其遭受重大的经济损失。 二、托收(Collection) 定义：指出口商开具汇票，连同货运单据等一起交给出口地银行，委托该行通过进口的的有关银行向进口人收取货款。 逆汇：资金流向与支付工具传递方向相反 当事人 ①委托人(Princi