(精选)外贸单证实务与操作项目二 托收项下出口单证操作课件.pptVIP

《外贸单证实务与操作 》;;;任务2.1 托收项下出口单证入门;; 知识目标 掌握托收的含义及性质、托收的种类、托收的当事人 了解托收支付方式的利与弊，特别注意托收付款方式应该防范的风险 能力目标 能正确解读合同中托收支付条款 能正确绘制托收付款方式下单据流程图; 知识导航 托收的含义及性质 托收是由债权人（出口商）签发汇票，委托当地银行通过其在债务人（进口商）所在地的联行或代理行向债务人收取款项的一种支付方式。 托收的种类 光票托收 即期付款交单 跟单托收 付款交单 远期付款交单 承兑交单 ; 知识导航 托收的当事人 委托人(Principal, Consignor) 托收行(Remitting Bank) 代收行(Collecting Bank) 付款人(Payer, Drawee) 托收支付方式的利与弊 采用托收付款方式应该防范的风险 ; 技能入门 ; 技能入门 合同中常见的托收支付条款及释疑 Upon first presentation the Buyers shall pay against documentary draft drawn by the Sellers at sight. The shipping documents are to be delivered against payment only. The Buyers shall duly accept the documentary draft drawn by the Sellers at ×× days sight upon first presentation and make payment on its maturity. The shipping documents are to be delivered against payment only.;The buyers shall pay against documentary draft drawn by Sellers at ××days after date of B/L. The shipping documents are to be delivered against payment only. The Buyers shall duly accept the documentary draft drawn by the Sellers at ××days sight upon first presentation and make payment on its maturity. The shipping documents are to be delivered against acceptance. ; 任务背景 为了不断拓宽产品经营范围提升企业竞争力，TIFERT贸易有限公司把工作重点放在开发新产品上，最近成功开发出系列毛绒玩具产品。通过一段时间的邮件往来，与加拿大的JONES GIFT COMPANY LTD就出口毛绒熊玩具达成一出口合同，合同号TF100616，金额为CAD15458.00。考虑到是新产品，为了便于客户推销，TIFERT贸易有限公司同意客户的付款要求——即期付款交单。货物装船后，出口商将汇票及全套装运单据交给中国银行天津分行委托其代为收款，并强调必须是付款后才放单。; 知识目标 了解一般原产地证书、保险单据、汇票的概念 掌握一般原产地证书、保险单据、汇票的种类 能力目标 能正确缮制一般原产地证书，注意收货人不能填写成中间商 能正确缮制保险单据，注意投保金额和保险险别的填写规范 能正确缮制汇票，正确填写汇票付款期限和付款人 ;任务2.2 托收项下出口单证操作;操作范例 毛绒玩具（PLUSH BEAR TOYS）销售合同 DESCRIPTIONS OF GOODS ：PLUSH BEAR TOYS ART NO.: KB7900 KP6300 KY5200 QUANTITY ： 1840PCS 1600PCS 2600PCS UNIT PRICE ：CAD2.20 CAD2.50 CAD2.85/PC TRADE TRERMS: CIFC3% TORONTO PORT OF LOADING：XINGANG, CHINA PORT OF DESTINA