中英对照托收简介.pptxVIP

会计学1中英对照托收简介 concept概念1第1页/共15页 3?托收是指银行根据所收到的指示，对金融票据或商业票据的处理，以便取得贷款或承兑，或付款交单件交付单据。 托收概念Collection means the handing by banks of financial documents,and/or commercial documents,in accordance with instructions received ,in order to obtain pavment and/or acceptance,or deliver documents against payment and/or against acceptance,or deliver documents on other terms and conditions.第2页/共15页 The Parties in remittance托收当事人2第3页/共15页 5The parties in collection refer to principal ,remitting bank,coliecting bank ,presenting bank ,and drawee.托收业务通常要涉及委托人、汇出行托收银行、提示银行、付款人等。第4页/共15页 6委托人－－principal \ drawer 出票人\ 受益人beneficiary 出口方exporter \ creditor债权人，开出汇票提交单据，委托银行向国外付款方收款的人托收行－－出口方银行 \ 出口方的账户行（remitting bank)接受委托人的委托代收款项，同时委托国外分行或代理行向债务人收款代收行－－进口地银行 \ 进口商的帐户行(collecting bank)托收行的国外分行、代理行付款人－－进口方（债务人）importer \ debtor是代收行接受托收行的委托向其收取货款的人。提示行(presenting bank)----与付款人有往来账户关系的银行。 代理人(representative)----出口方在进口地的伙伴，帮助办理货物存仓、保险、转售、运回等事宜。 第5页/共15页 classification 分类3第6页/共15页 8Collection can be classified into clean cellection and documentary collection.托收分光票托收和跟单托收.第7页/共15页 9Clean collection means collection of financial document not accompanied by commercial documents. 光票托收是指出口人（出票人）开具汇票，不附随任何货运单据托收。Depending on difference of conditions of payment,documentary collection can be divided into document against payment(D/P)and docuements against acceptance(D/A).跟单托收根据交单条件不同分为付款交单（D/P）和承兑交单（D/A）。第8页/共15页 10D/P means:the collecting bank releases the title right and other shipping documents to the importer subject to payment.付款交单是指代收行在收到进口方贷款后，将汇票及所附的货运单据交付给进口方(D/A) calls for delivery of documents against acceptance of the draft drawn by exporter.承兑交单要求买方凭书面承兑出口商开来的汇票获得各类票据，承兑交单总是远期付款。第9页/共15页 Difference区别4第10页/共15页 12第11页/共15页 13第12页/共15页 14第13页/共15页 15THANKYOU第14页/共15页