秋外语学院国摇头际结算学.pptVIP

 国际结算方式----汇款方式Remittance  Basic parties to a remittance二、汇款当事人 汇款人（Remitter） A remitter is the importer under the sales contract. 汇出行(Remitting Bank ) The remitting bank is the importer’s bank. 汇入行或解付行(Paying Bank) A paying bank is the exporter’s bank. 收款人或受益人(Payee or Beneficiary) The payee is usually the exporter under the sales contract. ★汇款类型及业务流程 (★一)电汇(Telegraphic Transfer, T/T) (★二)信汇(Mail Transfer, M/T) (★三)票汇(Remittance by Banker’s Demand Draft, D/D) The procedures of remittance The remitter （the importer ）submits the funds to the remitting bank； The remitting bank remits the funds to the paying bank； The paying bank makes the payment to the payee （the exporter）. ★电汇 资金(proceeds) ★票汇资金 Reimbursement of remittance cover汇款头寸的拨付(p85) different methods of reimbursement are used under different a/c relationships between the two banks. 汇款的偿付—1 含义:汇出行将汇款金额拨交汇入行,俗”称拔头寸”. 头寸的拨付方式 一,先拨后付 二,先付后偿 ★汇款头寸偿付的转账方法 根据汇出、汇入两行开设账户情况，汇款头寸的偿付有以下几种转账方法：  1、汇款双方银行之间建有往来账户。即一方银行在另一方银行开有账户，则可直接通过账户收付来偿付汇款头寸。 ★2、汇款双方银行在同一代理行（碰头行），开有往来账户，则可以通过碰头行来完成汇款的偿付． ★经“碰头行” 汇款的偿付—2 ★3、汇款双方银行分别在不同的海外代理行开有往来账户时，为了偿付，汇出行在汇款时，必须事先了解汇入行在哪家银行开户，然后通过自己的代理行(A行)把汇款头寸拨付到汇入行在其代理行开立的账户内，汇入行接到其账户行(B行)的贷记报单后，即可向收款人解付款项。 ★通过代理行 Cancellation of remittance汇款的退回 （一）收款人退汇 （二）汇款人退汇 （三）汇入行退汇 Remittance used in international trade (p87) Payment in advance （预付货款） －Definition payment in advance is the method by which the buyer pays the full or part of the proceeds before delivery of goods. Payment in advance （预付货款） ---- Advantages and disadvantages to the two parties ﹥Advantages to the seller no risks of non-payment no difficulty in its funds turnover ﹥ Disadvantages to the buyer high risks of non-delivery big difficulty in its funds turnover －Reasons for buyer to adopt the method goods are sold under the seller’s market