国际保后理的基本业务流程.pptVIP

第六章 国际贸易货款的支付 ————————孙虎 1．主要内容：支付工具；支付方式；国际贸易支付中 的合同条款 汇票的种类 1、出票人不同 商业汇票 (commercial draft) 银行汇票 (banker’s draft) 2、是否随附单据 光票 （clean bill） 跟单汇票（documentary bill） 3、付款时间不同 即期汇票（sight bill /Demand Draft ） 远期汇票 （time bill） 票汇（Remittance by banker’s demand draft, D/D） 以银行即期汇票作为支付工具的一种汇付方式，汇出行应汇款人的申请，开立以其代理行或其他往来银行为付款人的银行即期汇票，列明收款人名称金额等，交给汇款人自行寄交收款人，凭票向付款行取款的一种汇付方式。 托收的性质 托收是基于商业信用，托收行和代收行的责任仅限于及时向付款人提示汇票，并在遭拒付时及时把详细情况通知委托人，他们对汇票的付款人（受票人）拒绝付款或拒绝承兑不承担任何责任。 托收的利弊分析 对买方有利： 免去开信用证的手续，不必预付银行押金，减少费用支出； 若采用远期付款交单和承兑交单，还可以享受借单提货和承兑交单提货的融资便利。 对卖方不利： 先发货后付款，收汇风险大（D/A大于D/P）； 货物被拒收的被动； 支付托收费用； 无单放货风险（特别是FOB条件下）。 托收条款 Upon first presentation the buyer shall pay against documentary draft drawn by the seller at sight. The shipping documents are to be delivered against payment only. 远期付款交单（D/P after sight) The buyer shall duly accept the documentary draft drawn by the seller at 60 days upon first presentation and make payment on its maturity. The shipping documents are to be delivered against payment only. 承兑交单（D/A) The buyer shall duly accept the documentary draft drawn by the seller at 30 days upon first presentation and make payment on its maturity. The shipping documents are to be delivered against acceptance. L/C clause in contract: The buyers shall open through a bank acceptable to the sells an Irrevocable Sight Letter of Credit to reach the sellers 30 days before the month of shipment. Valid for negotiation in China until the 15th day the month of shipment. ISSUE OF A DOCUMENTARY CREDIT BKCHCNBJA08E SESSION: 000 ISN: 000000 BANK OF CHINA LIAONING NO. 5 ZHONGSHAN SQUARE ZHONGSHAN DISTRICT DALIAN CHINA DESTINATION BANK : KOEXKRSEXXX MESSAGE TYPE: 700 KOREA EXCHANGE BANK SEOUL 178.2 KA, ULCHI RO, CHUNG-KO TYPE OF DOCUMENTARY CREDIT 40A IRREVOCABLE LETTER OF CREDIT NUMBER 20 LC84E0081/99 DATE OF ISSUE 31G 990916 DATE AND PLACE OF EXPIRY 31D 991015 KOREA APPLICA