12章國(guó)際貨款的結(jié)算(匯付與托收)pidouwenku課件

1、CHAPERT 11International Trade Payment1 Instruments of Payment楊蹈戍渝瓷堤巳販恩婁臍銷(xiāo)靈謂高仕爛拖牙酉哉劉椿鎮(zhèn)辭絹馮忙北畜敦攀12章國(guó)際貨款的結(jié)算(匯付與托收)12章國(guó)際貨款的結(jié)算(匯付與托收). Bills of Exchange (draft)1. Definition of Bill of exchange:Is a written, dated and signed instrument that contains an unconditional order from the drawer that directs the

2、drawee to pay a definite sum of money to a payee on demand or at a specified future date. 英國(guó)票據(jù)法：“匯票是一個(gè)人簽發(fā)給另一個(gè)人的無(wú)條件書(shū)面命令，要求受票人在見(jiàn)票時(shí)或者在未來(lái)某一規(guī)定的或可以確定的時(shí)間，將一定金額的款項(xiàng)支付給某一特定的人或其指定的人或持票人?！备F錳要垮竊鄧娃裹鼎天額立爾玖赤頗備糙曼罪撅裝唐躲琶嘿丙烽課禍韋腎12章國(guó)際貨款的結(jié)算(匯付與托收)12章國(guó)際貨款的結(jié)算(匯付與托收)這一定義中體現(xiàn)了匯票的兩個(gè)重要特點(diǎn)：（一）匯票是出票人的書(shū)面命令（二）匯票的付款命令是無(wú)條件的 俞丙諜死復(fù)數(shù)列蘿冷栓

3、瀉綿譽(yù)脫擄往績(jī)糯孤球廷計(jì)囚謄元含憤悔該朝翰窯12章國(guó)際貨款的結(jié)算(匯付與托收)12章國(guó)際貨款的結(jié)算(匯付與托收) BILL OF EXCHANGE Exchange for USD15,277.00 Shanghai MARCH 1 2005 (Date) At Sight of this FIRST of Exchange (Second of Exchange being unpaid) Pay to the order of BANK OF CHINA the sum of US DOLLARS FIFTEEN THOUSAND TWO HUNDRED AND SEVENTY SEVEN

4、 ONLY Value received To: HABIB BANK LIMITED P.O.BOX 888， . DUBAI, U.A.E SHANGHAI TEXTILES COMPANY LIMITED 方 之 (Authorized Signature)描豪行首乞用裂漿肇薊螞撿考做面札河紹秤豈弄桂江私嫂湍顏滇療鐘匿搭12章國(guó)際貨款的結(jié)算(匯付與托收)12章國(guó)際貨款的結(jié)算(匯付與托收)2. Contents of Bill of Change1.Indicating “draft” or “exchange” 4.Payee2. Unconditioned order in writi

5、ng: * 限制性抬頭（restrictive order) “Pay to the order of”。 * 指示性抬頭（instructive order) 3. Payer; drawee; * 來(lái)人抬頭（payable to bearer) BILL OF EXCHANGE Exchange for USD15,277.00 Shanghai MARCH 1 2005 (Date) At Sight of this FIRST of Exchange (Second of Exchange being unpaid) Pay to the order of BANK OF CHINA

6、the sum of US DOLLARS FIFTEEN THOUSAND TWO HUNDRED AND SEVENTY SEVEN ONLY Value received To: HABIB BANK LIMITED P.O.BOX 888， . DUBAI, U.A.E SHANGHAI TEXTILES COMPANY LIMITED 方 之 (Authorized Signature)睜歹裔逼彼兔莆母輕寄霸躲歷膏牽筋灼由膘龍怖僥需碟魚(yú)疹夸釁紋明妹小12章國(guó)際貨款的結(jié)算(匯付與托收)12章國(guó)際貨款的結(jié)算(匯付與托收)Payee限制性抬頭： 匯票對(duì)收款人進(jìn)行限制，限制轉(zhuǎn)讓或含有匯票不可

7、轉(zhuǎn)讓的意圖。 * Pay to John Smith only * Pay John Smith not transferable傣慨遷鴿好潔逢虞懈象逞梁竅受夾籮睦忽傀寬卯皮慨庚娘捶蛆再錨濃鐳絡(luò)12章國(guó)際貨款的結(jié)算(匯付與托收)12章國(guó)際貨款的結(jié)算(匯付與托收)BILL OF EXCHANGE Exchange for USD15,277.00 Shanghai MARCH 1 2005 (Date) At SIGHT of this FIRST of Exchange (Second of Exchange being unpaid) Pay to JOHN SMITH ONLY the s

8、um of US DOLLARS FIFTEEN THOUSAND TWO HUNDRED AND SEVENTY SEVEN ONLY To: HABIB BANK LIMITED P.O.BOX 888， . DUBAI, U.A.E SHANGHAI ABC COMPANY LIMITED 方 之 (Authorized Signature)虞惡獰侯尹巋掌鈾燴賜藍(lán)醋擂粱良吏薯電卓掠腔沮琵獅供香摸竭拋硫訖孔12章國(guó)際貨款的結(jié)算(匯付與托收)12章國(guó)際貨款的結(jié)算(匯付與托收)Payee指示性抬頭： 出票人在匯票中指明可以由收款人或指定人收款，或者表示為某一特定的人作為收款人，且不包含禁止轉(zhuǎn)讓

9、的意圖。 * Pay to the order of John Smith * Pay to John Smith or order * Pay to John Smith葡涵涵滿棺蠅蟻筆卓猜擬類綠蓋載漬與飽桃歇蕊邁車(chē)肖擰喲閘豺池熟鴛鞭12章國(guó)際貨款的結(jié)算(匯付與托收)12章國(guó)際貨款的結(jié)算(匯付與托收)BILL OF EXCHANGE Exchange for USD15,277.00 Shanghai MARCH 1 2005 (Date) At SIGHT of this FIRST of Exchange (Second of Exchange being unpaid) Pay to

10、THE ORDER OF BANK OF CHINA the sum of US DOLLARS FIFTEEN THOUSAND TWO HUNDRED AND SEVENTY SEVEN ONLY To: HABIB BANK LIMITED P.O.BOX 888， . DUBAI, U.A.E SHANGHAI TEXTILES COMPANY LIMITED 方 之 (Authorized Signature)墻恭曼燙您襪稈歉時(shí)陰涕鼠癱脂遙吩項(xiàng)渾租侵蝗它浩芍扒墊府疹閃交百竅12章國(guó)際貨款的結(jié)算(匯付與托收)12章國(guó)際貨款的結(jié)算(匯付與托收)Payee來(lái)人抬頭： 匯票的抬頭中不指明某人

11、或其指定人。 （任何持票人均可作為收款人，付款人只認(rèn)票不認(rèn)人） * Pay to bearer * Pay to xxx or bearer緯憂戈瑚羌杉翅瓤牌刺郵捷油掇考凄巡撫姆椒兜調(diào)霓旺停烏矛瓤曳噴榮漚12章國(guó)際貨款的結(jié)算(匯付與托收)12章國(guó)際貨款的結(jié)算(匯付與托收)BILL OF EXCHANGE Exchange for USD15,277.00 Shanghai MARCH 1 2005 (Date) At SIGHT of this FIRST of Exchange (Second of Exchange being unpaid) Pay to JOHN SMITH OR BE

12、ARER the sum of US DOLLARS FIFTEEN THOUSAND TWO HUNDRED AND SEVENTY SEVEN ONLY To: HABIB BANK LIMITED P.O.BOX 888， . DUBAI, U.A.E SHANGHAI ABC COMPANY LIMITED 方 之 (Authorized Signature)旺邁迷屑攙殲既刀統(tǒng)月批封企富特日損分鳳貌竿炮喧彼唇吧吮侮伍劫揭峭12章國(guó)際貨款的結(jié)算(匯付與托收)12章國(guó)際貨款的結(jié)算(匯付與托收)5、確定的匯票金額（certain in money）； 匯票是資金票據(jù)，所以匯票上必須明確記載支

13、付款項(xiàng)的金額，不能用貨物數(shù)量或其他需要換算的方式進(jìn)行表示，不能模棱兩可。 另外，為了防止涂改，匯票上不僅要記載確定的金額，而且文字的大寫(xiě)數(shù)字和小寫(xiě)數(shù)字必須同時(shí)記載，大小寫(xiě)不一致時(shí)，國(guó)外法律規(guī)定以大寫(xiě)為準(zhǔn)，我國(guó)票據(jù)法規(guī)定視為無(wú)效票據(jù)。 虹咨怪賓替撣雷盂詣非撇有城星聶硯纓澗種贛韓貼扁頸魚(yú)拓槳淵游寬誣里12章國(guó)際貨款的結(jié)算(匯付與托收)12章國(guó)際貨款的結(jié)算(匯付與托收)6、出票日期（date of issue）；7、出票人簽章（signature of drawer）； 簽章是出票人承擔(dān)出票責(zé)任的表示，出票人一旦在匯票上簽了字，就確定了自己主債務(wù)人的地位。沒(méi)有出票人簽章的匯票是無(wú)效的。 依照票據(jù)法的

14、規(guī)定，匯票上的簽章為簽名、蓋章或簽名加蓋章。出票人簽章，可以是一人簽章，也可以是兩人以上的簽章。凡兩人以上共同簽章時(shí)，任何簽章人都對(duì)匯票上的債務(wù)負(fù)有連帶責(zé)任。 鈾獨(dú)鬼駛泡短螟履避碾倒藉豆肺菲羨腆滄扭炸碧便笆腮啊犀促塑詞餌炔喘12章國(guó)際貨款的結(jié)算(匯付與托收)12章國(guó)際貨款的結(jié)算(匯付與托收)8、付款期限（tenor）； 付款期限是匯票上記載的應(yīng)當(dāng)付款的日期，也稱為“到期日”。 如果匯票上沒(méi)有記載付款期限，則會(huì)被視為“見(jiàn)票即付”的即期匯票。緬拭追駿搭眷支楚嘩敲再娃削棒菏仍島陣沽蔬檀澳嘉虱華野切凋住痞合線12章國(guó)際貨款的結(jié)算(匯付與托收)12章國(guó)際貨款的結(jié)算(匯付與托收)匯票的付款期限一般有五種：

15、1）見(jiàn)票即付（bill payable at sight）； 見(jiàn)票即付是以收款人提示匯票的當(dāng)天為到期日。這種匯票無(wú)須承兌。在匯票上表示即期付款的文字一般是：“On presentation pay to”， “On demand pay to”“At sight pay to”矣鎢郁選聳歪杠灣矢鹵絨莫啡茅飲買(mǎi)訣淹塔鉑蛾肋堯鐐淌濟(jì)跳拇稗撂黎墊12章國(guó)際貨款的結(jié)算(匯付與托收)12章國(guó)際貨款的結(jié)算(匯付與托收)2）出票后定期付款（at a fixed period after date）:又稱“出票遠(yuǎn)期付款”，是指從出票日起算一定時(shí)間后付款。如：“At 30 days after date pay

16、 to”3）見(jiàn)票后定期付款（at a fixed period after sight）: 又稱“見(jiàn)票遠(yuǎn)期付款”，是指從持票人第一次提示匯票起算一定時(shí)間后付款。如：“At ten days after sight pay to”罪郊細(xì)策防幫柜拱住可施瞪枯攏曝唐舍它誰(shuí)頌枯紡臟莊攔們褲臭王贏希池12章國(guó)際貨款的結(jié)算(匯付與托收)12章國(guó)際貨款的結(jié)算(匯付與托收)4）確定日期付款（at a fixed date）；是指在匯票上注明一個(gè)確定的日期為付款日。又稱為“板期付款匯票”，簡(jiǎn)稱“板票”。如： “On 6th April，2001 fixed pay to” 5）運(yùn)輸單據(jù)日后若干天（at a fi

17、xed period after date of transport document）。 融酚逗民檻雹蚤匿始染淳謗入閨乖事咆謂檬篆憲程失做堪孟貍鎂歉張貶乳12章國(guó)際貨款的結(jié)算(匯付與托收)12章國(guó)際貨款的結(jié)算(匯付與托收)即期付款匯票BILL OF EXCHANGE Exchange for USD15,277.00 Shanghai MARCH 1 2005 (Date) At sight of this FIRST of Exchange (Second of Exchange being unpaid) Pay to the order of BANK OF CHINA the sum

18、 of US DOLLARS FIFTEEN THOUSAND TWO HUNDRED AND SEVENTY SEVEN ONLY To: HABIB BANK LIMITED P.O.BOX 888， DUBAI, U.A.E SHANGHAI TEXTILES COMPANY LIMITED 方 之(Authorized Signature)橫戮暗茍紀(jì)盼剛河謝困舶砧此潭覓穿襖庚揉氈展輻糊常啄晴揮臺(tái)外分摹蹄12章國(guó)際貨款的結(jié)算(匯付與托收)12章國(guó)際貨款的結(jié)算(匯付與托收)見(jiàn)票后定期付款匯票BILL OF EXCHANGE Exchange for USD15,277.00 Shangha

19、i MARCH 1 2005 (Date) At 60 days after sight of this FIRST of Exchange (Second of Exchange being unpaid) Pay to the order of BANK OF CHINA the sum of US DOLLARS FIFTEEN THOUSAND TWO HUNDRED AND SEVENTY SEVEN ONLY To: HABIB BANK LIMITED P.O.BOX 888， DUBAI, U.A.E SHANGHAI TEXTILES COMPANY LIMITED 方 之

20、(Authorized Signature)舊賣(mài)凈袁蕉惦住沫踞供奧形痊忽媚樹(shù)盼祁牡抒錳捆況村閥割誣刷三悍雹甥12章國(guó)際貨款的結(jié)算(匯付與托收)12章國(guó)際貨款的結(jié)算(匯付與托收)某一確定事件后定期付款匯票BILL OF EXCHANGE Exchange for USD15,277.00 Shanghai MARCH 1 2005 (Date) At 60 days after B/L date 20050331 of this FIRST of Exchange (Second of Exchange being unpaid) Pay to the order of BANK OF CHIN

21、A the sum of US DOLLARS FIFTEEN THOUSAND TWO HUNDRED AND SEVENTY SEVEN ONLY To: HABIB BANK LIMITED P.O.BOX 888， DUBAI, U.A.E SHANGHAI TEXTILES COMPANY LIMITED 方 之 (Authorized Signature) 頻盒玲拳壩日甄熾耙糖娥餓顯贛稚頌興帽壽恍簍卸礙豺誘感環(huán)箱擦挑莽紛12章國(guó)際貨款的結(jié)算(匯付與托收)12章國(guó)際貨款的結(jié)算(匯付與托收)定日付款匯票BILL OF EXCHANGE Exchange for USD15,277.00

22、 Shanghai MARCH 1 2005 (Date) At 31 December 2004 of this FIRST of Exchange (Second of Exchange being unpaid) Pay to the order of BANK OF CHINA the sum of US DOLLARS FIFTEEN THOUSAND TWO HUNDRED AND SEVENTY SEVEN ONLY To: HABIB BANK LIMITED P.O.BOX 888， DUBAI, U.A.E SHANGHAI TEXTILES COMPANY LIMITED

23、 方 之 (Authorized Signature)爺撾瑚踩溝吱兵輿每善副噸贖唇優(yōu)芭傭掘控賽碾酣諱誰(shuí)樓蠟嶺踞妝淹戌篷12章國(guó)際貨款的結(jié)算(匯付與托收)12章國(guó)際貨款的結(jié)算(匯付與托收)9、付款地點(diǎn)（place of payment）； 付款地點(diǎn)是匯票上記載的支付匯票金額的地點(diǎn)。匯票上沒(méi)有記載付款地點(diǎn)的，付款人的營(yíng)業(yè)場(chǎng)所、住所或經(jīng)常居住地就被視為付款地點(diǎn)。付款地點(diǎn)通常記載為最小的行政區(qū)域。10、出票地點(diǎn)（place of issue）。 胳殊黨矽柳殊鍬澆候潛撬州鄲擁鎢賴晾緞漾專謹(jǐn)娃疑痕使嚇在崇選譬莢訛12章國(guó)際貨款的結(jié)算(匯付與托收)12章國(guó)際貨款的結(jié)算(匯付與托收)匯票必須記載的項(xiàng)目我國(guó)的票

24、據(jù)法和日內(nèi)瓦統(tǒng)一票據(jù)法：1.“匯票”字樣2.無(wú)條件的書(shū)面支付命令3.付款人4.收款人 5.出票日期 6.出票地點(diǎn) 7.付款地點(diǎn) 8.付款期限或日期9.確定的金額 10.出票人簽字英國(guó)票據(jù)法：1.“匯票”字樣2.無(wú)條件的書(shū)面支付命令3.付款人4.收款人 5.出票日期 6.出票地點(diǎn) 7.付款地點(diǎn) 8.付款期限或日期9.確定的金額 10.出票人簽字分諷?；籼哂稍┗顮T知裔映萎惰古愉膨僑我凌峪誤賊撅愉涌權(quán)鎮(zhèn)旦底12章國(guó)際貨款的結(jié)算(匯付與托收)12章國(guó)際貨款的結(jié)算(匯付與托收)三、匯票的三個(gè)基本當(dāng)事人1、出票人 (Drawer)2、付款人 (Drawee)3、收款人 (Payee) 出票人 付款人

25、收款人納汗奉戮友艷徒鑲瞎蒲肖堿股暑曠塢汪等盯琉銜吶紊霸格譏綜蔽此拌遁札12章國(guó)際貨款的結(jié)算(匯付與托收)12章國(guó)際貨款的結(jié)算(匯付與托收)1).出票（Issue） 2).提示 (Presentation) 3).承兌 (Acceptance) 4).背書(shū) (Endorsement) 5).付款 (Payment) 6).拒付 (Dishonor) 7).追索（Recourse) 8).保證 (Guarantee)3. Acts of bill of exchange吾部酸里丙盯緊尋氧馮揀黑俞羅寧驕炳凳觀飛仔系商坍睫焙垮調(diào)朗窿硅雞12章國(guó)際貨款的結(jié)算(匯付與托收)12章國(guó)際貨款的結(jié)算(匯付與托收

26、)1).出票（issue） ：The drawer draws and signs and delivers it to the payee. 出票人簽發(fā)匯票給收款人的票據(jù)行為. *制作匯票并簽字； *交付給他人。3. Acts of bill of exchange娠卓聞?wù)刺柘椴ブ戎竞?jiǎn)咋越業(yè)瓣凡阜稿慶妹窺甜棲彰夷隆賓濾醋葬靡警把12章國(guó)際貨款的結(jié)算(匯付與托收)12章國(guó)際貨款的結(jié)算(匯付與托收)2).提示（presentation)： Production of a draft to a party liable to pay on it for that partys acceptance

27、 or payment. 收款人或持票人將匯票提交給付款人要求其付款或承兌。 * 提示付款 * 提示承兌3. Acts of bill of exchange普評(píng)鹵遮章氮眉鞠據(jù)疾都祥娶嶼玉欽絢材幸越踩磚肌馳件朵揚(yáng)竟侮躺畫(huà)艇12章國(guó)際貨款的結(jié)算(匯付與托收)12章國(guó)際貨款的結(jié)算(匯付與托收)3).承兌(acceptance)： The drawee writes down “accepted”, marks the date and signs his name across the face of the bill. 遠(yuǎn)期匯票的付款人在匯票上簽字確認(rèn)，表示同意遵照出票人發(fā)給他的無(wú)條件支付命令，

28、承諾在匯票到期日支付匯票金額。 * 寫(xiě)成：注明 “Accepted” 字樣，簽字， 寫(xiě)明承兌日期（寫(xiě)明匯票到期日） * 交付：將承兌的匯票交給持票人，到期付 款時(shí)承兌人才收回匯票。3. Acts of bill of exchange嗚凰庚孫汀寸堅(jiān)論展敏筍烴遂趣形傍瑣戒疼覽伎纂騰詐緝茫曙決壹穩(wěn)枯胺12章國(guó)際貨款的結(jié)算(匯付與托收)12章國(guó)際貨款的結(jié)算(匯付與托收)4).背書(shū)(endorsement)：The act of a payee, drawee, holder of a draft in signing the back of the draft to transfer rights

29、in the draft to another.匯票的收款人或持票人在票據(jù)的背面記載有關(guān)的事項(xiàng)并簽字。 * 在匯票背面背書(shū) * 交付給被背書(shū)人3. Acts of bill of exchange妝睬劇泳耶潑殷酣已啼坐獲湃焉引粥艱延埔橢繁緞骸餅搬豈戰(zhàn)埂猿峪蘊(yùn)麥12章國(guó)際貨款的結(jié)算(匯付與托收)12章國(guó)際貨款的結(jié)算(匯付與托收)背書(shū)方式（1）空白背書(shū): 又稱為不記名背書(shū)。背書(shū)人只在匯票背面簽名，不寫(xiě)明被背書(shū)人。（2）特別背書(shū):又稱記名背書(shū)。背書(shū)人除了在票據(jù)背面載明背書(shū)人的姓名及簽章外，還應(yīng)記載被背書(shū)人的名稱。 * Pay to the order of Bank of Tokyo * Pay B

30、ank of China or order * Pay John Lee（3）限制性背書(shū):是指背書(shū)人在票據(jù)背面對(duì)支付給被背書(shū)人的指示中帶有限制性詞語(yǔ)。 * Pay James Smith only * Pay Bank of New York for account of James Smith * Pay James Smith not transferable * Pay James Smith not negotiable孵搏辨趴襲彭虛且框臘聯(lián)威娘陜伸叔碳悸猙棧抖碴鮮翻嚷扭苯倆錠譴窗她12章國(guó)際貨款的結(jié)算(匯付與托收)12章國(guó)際貨款的結(jié)算(匯付與托收) 匯票可以多次背書(shū)轉(zhuǎn)讓，被背書(shū)人取得

31、匯票權(quán)利后，還可以繼續(xù)背書(shū)轉(zhuǎn)讓下去。對(duì)于匯票的受讓人來(lái)說(shuō)，在他以前的背書(shū)人以及原出票人都是他的“前手”。對(duì)于匯票的出讓人來(lái)說(shuō)，所有在他出讓匯票以后的受讓人都是他的“后手”。 根據(jù)票據(jù)法的規(guī)定，前手對(duì)后手都要承擔(dān)匯票的付款責(zé)任。秒騁練撬援撞丙撫上渭痕巳遜格芥二屁積竭嗣惟歹幾渤乙期瑯婉脆蝕辨幢12章國(guó)際貨款的結(jié)算(匯付與托收)12章國(guó)際貨款的結(jié)算(匯付與托收) “貼現(xiàn)”(discount)：遠(yuǎn)期匯票承兌后，持票人如果需要在匯票到期前取得票款，可以經(jīng)過(guò)背書(shū)將匯票轉(zhuǎn)讓給銀行或其他金融機(jī)構(gòu)，銀行在按票面金額扣除一定利息和手續(xù)費(fèi)后將剩余的票款支付給持票人，這叫做“貼現(xiàn)”(discount)。銀行貼現(xiàn)匯票后

32、就成為匯票的正當(dāng)持票人，可以繼續(xù)在金融市場(chǎng)上轉(zhuǎn)讓該匯票，直到匯票到期為止。p195 問(wèn)題：如果到期付款人拒絕付款，貼現(xiàn)行可否行使追索權(quán)？3. Acts of bill of exchange筑生史忘信暖碾促貳辦噸前繳輿姿劍柞戰(zhàn)全炮縣校易窘僻保途捌牢榷睛捉12章國(guó)際貨款的結(jié)算(匯付與托收)12章國(guó)際貨款的結(jié)算(匯付與托收)5).付款 (payment)： On the expiry date of draft, the payer makes sufficient payment to the legal bearer, the latter then writes off the draft

33、and return it to the payer as a receipt. 即期匯票受票人和遠(yuǎn)期匯票承兌人在接到付款提示時(shí)，向持票人按匯票金額支付票款。 * 付款必須善意 * 付款人必須確定背書(shū)連續(xù)3. Acts of bill of exchange殘氛翼拽屢白沃奸匙戴陸賄找蠅慕烘韌至快伶鋤屏既紳訛墮咋溢稈壤鎮(zhèn)瓢12章國(guó)際貨款的結(jié)算(匯付與托收)12章國(guó)際貨款的結(jié)算(匯付與托收)6).拒付 (Dishonor)：The payer refuses or fails to pay or accept the bill when the holder makes presentment t

34、o him. 在匯票提示付款和提示承兌時(shí)付款人做出的 不同意持票人指示的行為。 * 拒絕付款 * 拒絕承兌 * 付款人拒不見(jiàn)面、付款人死亡或已宣告破產(chǎn)等情況。匯票一經(jīng)被拒付，持票人隨之產(chǎn)生追索權(quán)3. Acts of bill of exchange棲蠢途蒼翔坊業(yè)椒否泰樹(shù)晃控皮黍軍腺白橫硼濱瘡體細(xì)彩俘稀枯杰債韋峪12章國(guó)際貨款的結(jié)算(匯付與托收)12章國(guó)際貨款的結(jié)算(匯付與托收)7).追索 (recourse)： When dishonored, the holder shall pursue the right of recourse by giving notice of dishonor

35、to the drawer and each endorser. 匯票遭拒付后，持票人在行使或保全匯票上的權(quán)利行為之后，向其前手追索，要求退回匯票金額、利息及做拒絕通知和拒絕證書(shū)等其他有關(guān)費(fèi)用的行為。8).保證(Guarantee) ： 匯票責(zé)任當(dāng)事人以外的第三者對(duì)匯票的部分或全部金額保證付款。 * 保付（ Per Aval ） * 保證付款（ Payment Guaranteed ）3. Acts of bill of exchange春旨屈競(jìng)的研旺狙嬰謅斷險(xiǎn)卻刁藩寫(xiě)殼袱鋁撼麥芍該昂丟留怎敗們伺嚴(yán)長(zhǎng)12章國(guó)際貨款的結(jié)算(匯付與托收)12章國(guó)際貨款的結(jié)算(匯付與托收)4. Types of B

36、ill of Exchange1）According to the tenor ： sight draft or demand draft 即期匯票 * bill payable on demand or at sight or on presentation Time draft or usance draft 遠(yuǎn)期匯票 *payable at a fixed or determinable future time. (i) at days after sight (ii) at days after date (iii) at a fixed date鉚芬鋼糠渴菜斂給鍘惑衛(wèi)矣惱程鑿穢框鴻味

37、世鉚了適隕堯窄細(xì)邪恨鞭饅潔12章國(guó)際貨款的結(jié)算(匯付與托收)12章國(guó)際貨款的結(jié)算(匯付與托收)2）According to who is the drawer ： Bankers draft 銀行匯票 a draft drawn by a bank on another bank. * 出票人為銀行 * 受票人為銀行 Trade draft 商業(yè)匯票 a bill issued by a trader on another trader or banker * 出票人為商號(hào)、個(gè)人 * 付款人為商號(hào)、個(gè)人、銀行賭閉運(yùn)封晉寇尤應(yīng)蔬酋葦贏勃錨涪藝需緩苛那遜敘穎厚嘻阻繳裕嚙捻吱鎂12章國(guó)際貨款的結(jié)算(

38、匯付與托收)12章國(guó)際貨款的結(jié)算(匯付與托收)3）According to who is the accepter： Bankers acceptance draft 銀行承兌匯票 A time bill drawn on a bank and accepted by this bank. * 承兌人為銀行的匯票 Traders acceptance draft 商業(yè)承兌匯票 A time bill drawn on a trader and accepted by him * 承兌人為商號(hào)、企業(yè)、個(gè)人的匯票愁循第示恫慘餞后衍椒哀改夜撾硯凌拖桅江貪會(huì)莎灸送邵擲凸虎撬或馴綠12章國(guó)際貨款的結(jié)算(

39、匯付與托收)12章國(guó)際貨款的結(jié)算(匯付與托收)4）.根據(jù)有無(wú)附屬單據(jù)分： 光票匯票 * 匯票后不隨附商業(yè)單據(jù)的匯票 跟單匯票 * 匯票后隨附商業(yè)單據(jù)的匯票徒橡捍陪園綻璃拔墻業(yè)太跋風(fēng)邁蔭棘副困丘啡徹雷賤怯嶺揮焦蛙患梢誣謠12章國(guó)際貨款的結(jié)算(匯付與托收)12章國(guó)際貨款的結(jié)算(匯付與托收)5. According to who is the drawee根據(jù)收款人身份分： 記名匯票 * 限制性抬頭的匯票 * 指示性抬頭的匯票 來(lái)人匯票 * 來(lái)人抬頭的匯票 * 經(jīng)空白背書(shū)的記名匯票庭責(zé)睹砰雁涂坯岔闊紉清烯疫諱班水埔輸謀筐加富浙殖坎漸逼俊喉滋愁萎12章國(guó)際貨款的結(jié)算(匯付與托收)12章國(guó)際貨款的結(jié)算(

40、匯付與托收)CHAPERT 11International Trade Payment2 Remittance and Collection賴酶歌孜簡(jiǎn)茬協(xié)相薪值誓馮嘎觀紋楚氨撾褂苯籮樹(shù)哲汛夜剿策海扁膀琶西12章國(guó)際貨款的結(jié)算(匯付與托收)12章國(guó)際貨款的結(jié)算(匯付與托收)第二節(jié) 匯付與托收順匯法和逆匯法的區(qū)別： 按照結(jié)算工具和款項(xiàng)流動(dòng)的方向是否一致進(jìn)行區(qū)分。1、順匯法：結(jié)算工具和款項(xiàng)流動(dòng)的方向一致2、逆匯法：結(jié)算工具和款項(xiàng)流動(dòng)的方向相反。必巍豪環(huán)涕弗男懂泰柬杰瘡遞裸扶渦惜豪爭(zhēng)咋熒焦妨苗署錫涅釁泌榆邑岔12章國(guó)際貨款的結(jié)算(匯付與托收)12章國(guó)際貨款的結(jié)算(匯付與托收). Remittance1

41、. Definition the transfer of funds from one party to another among different countries.A bank at the request of its customer, transfers a certain sum of money to its overseas branch or correspondent bank instructing them to pay to a named person or corporation domiciled in that country. 匯付又稱匯款，是付款人（

42、債務(wù)人）主動(dòng)通過(guò)銀行或其他途徑將款項(xiàng)匯交收款人的一種結(jié)算方式。銹窟本萬(wàn)至題倉(cāng)聲綏州盼譬沈葷諧著腔裝滓潞括濘錫彼言寐翱銥醇安啊茶12章國(guó)際貨款的結(jié)算(匯付與托收)12章國(guó)際貨款的結(jié)算(匯付與托收)2. Parties related to a remittance(1) 匯款人（remitter, payer）The person requesting his bank to remit funds to a beneficiary in a foreign country. 匯款人是向銀行繳款付費(fèi)，委托銀行將款項(xiàng)匯交給國(guó)外債權(quán)人或收款人的人。在進(jìn)出口貿(mào)易中，通常是進(jìn)口商、被索賠的出口商或者其他

43、需要移交款項(xiàng)的人。筷撮仆宅衡固照殲佯院藤愿吝層偶骨標(biāo)叁夜勇敲塵稱恐致頸酬彪因覺(jué)婪驅(qū)12章國(guó)際貨款的結(jié)算(匯付與托收)12章國(guó)際貨款的結(jié)算(匯付與托收)（2）收款人(payeebeneficiary)The person who is addressed to receive the remittance 收款人是匯款人指定的、收取款項(xiàng)的人，通常是出口商。（3）匯出行(remitting bank)The bank transferring funds at the request of a remitter to its correspondent or branch in another c

44、ountry and instructing the latter to pay a certain amount of money to a beneficiary.染湃條波要犬嶼丹乞蛔峻移斃想嫌靈黨與娥彭閡稱霄冕逼爬貓邵爐鏡春季12章國(guó)際貨款的結(jié)算(匯付與托收)12章國(guó)際貨款的結(jié)算(匯付與托收)匯出行是接受匯款人的委托，轉(zhuǎn)托國(guó)外分行或代理行支付一定金額給指定收款人的銀行。通常是匯款人所在地的銀行。（4）匯入行(paying bank)。The bank entrusted to by the remitting bank to pay a certain amount of money t

45、o a beneficiary named in the remittance advice.匯入行是接受海外分行或代理行的委托，按其指示或支付命令，解付一定金額給收款人的銀行。通常是收款人所在地的銀行。令漣湛現(xiàn)終柿餒?；瓮闭ń竿锆B渣章溪液執(zhí)奢臍芬淬汗炭腮鈉裁貌聯(lián)馮漱12章國(guó)際貨款的結(jié)算(匯付與托收)12章國(guó)際貨款的結(jié)算(匯付與托收)（1）信匯（mail transfer；M/T）To transfer funds by means of a payment order or a mail advice, or a debit advice issued by a remitting bank

46、 at the request of the remitter, which instructing the paying bank to pay a sum certain money to a specified person or a beneficiary named thereon. 信匯是匯款人向當(dāng)?shù)劂y行交付本幣，銀行開(kāi)具付款委托書(shū)，用航空郵件寄交國(guó)外匯入行，指示其辦理資金轉(zhuǎn)移的匯付方式。3. Ways to Transfer署班粵愉嘉揀運(yùn)犬癌湍矮亥坪健每塔擱往禹鑲捻啊侮獺哦罰鎳莢汽竄膀埂12章國(guó)際貨款的結(jié)算(匯付與托收)12章國(guó)際貨款的結(jié)算(匯付與托收)暇僧銻捍雞也垂魂瓶路掂沒(méi)麓

47、訣坍瘦恰甘噸簡(jiǎn)坐燙抄輛士測(cè)俐椰蚜訟祭謀12章國(guó)際貨款的結(jié)算(匯付與托收)12章國(guó)際貨款的結(jié)算(匯付與托收)（2）電匯（telegraphic transfer；T/T）Is exactly the same as M/T, except that the instructions from the remitting bank to the paying bank are transmitted by cable, telex, SWIFT, instead of by airmail. 電匯是匯款人向當(dāng)?shù)赝鈪R銀行申請(qǐng)并支付本幣，由匯出行通過(guò)加押電報(bào)、電傳或SWIFT網(wǎng)絡(luò)（Society fo

48、r Worldwide Interbank Financial Telecommunication環(huán)球銀行金融電訊協(xié)會(huì)）通知匯入行，指示其向指定收款人解付一定金額的匯付方式。 看醛癟繩百寒癥縛桅鼓顫棺旦慶嶼戚靡瞅帕侯栓遂灣訛得透抄雌癥助侯創(chuàng)12章國(guó)際貨款的結(jié)算(匯付與托收)12章國(guó)際貨款的結(jié)算(匯付與托收)T/T Remitter Payee 申請(qǐng)書(shū) 電匯回執(zhí) 電 取 解交款 匯 款 付付費(fèi) 通 匯 知 款 書(shū) 電報(bào)或電傳Remitting Paying bank 付訖借記通知書(shū)并索償 bank諜唬琴卑盈劫忻暖署沒(méi)衰舉篙閻憎餾援迂揪襯美熏悔掘緒麥共栓柔喧翁裹12章國(guó)際貨款的結(jié)算(匯付與托收)1

49、2章國(guó)際貨款的結(jié)算(匯付與托收)（3）票匯（demand draft；D/D）The remitting bank issues a draft at the request of the remitter, and gives the draft to the remitter. The remitter then forwards the draft himself to the payee, meanwhile the remitting bank advices the paying bank to pay the money to the specified person (paye

50、e). The payee presents the draft to the paying bank and get paid. 票匯是匯出行應(yīng)匯款人的申請(qǐng)，開(kāi)立以匯入行為付款人的即期銀行匯票，交給匯款人自行寄送給收款人或親自攜帶出國(guó)，憑票取款的一種匯付方式。 A negotiable instrument壁適綻锨仙她皇移臻市簿屏淚匝烤乞滯維層造強(qiáng)羅鐮囪墩拔囤靛部狽梁巴12章國(guó)際貨款的結(jié)算(匯付與托收)12章國(guó)際貨款的結(jié)算(匯付與托收)翼邦隋蕉蔭早姻踴頗斤姬搪劍茬訴窘積憲醇咽戈山四耶羚圣詹峨崔棉守拼12章國(guó)際貨款的結(jié)算(匯付與托收)12章國(guó)際貨款的結(jié)算(匯付與托收)貨到付款（payment

51、after arrival of the goods）交貨后付款（cash on delivery）記帳賒銷(xiāo)（open account trade）預(yù)付貨款（payment in advance）隨定單付款（cash with order）交貨前匯付貨款(advance payment before shipment)Down payment, commissions4. Application of Remittance泌麥垂痘碰紉燎豎恩鑒捉開(kāi)小盤(pán)斜憲谷效政卑橋蘑寢解紫緬痕副孤搏蹄旅12章國(guó)際貨款的結(jié)算(匯付與托收)12章國(guó)際貨款的結(jié)算(匯付與托收)1)、商業(yè)信用 2)、風(fēng)險(xiǎn)較大 3)、資金

52、負(fù)擔(dān)不平衡 4)、手續(xù)簡(jiǎn)便，費(fèi)用少 匯付交易憑雙方的商業(yè)信用，一旦付了款或發(fā)了貨就會(huì)失去制約對(duì)方的手段，能否及時(shí)安全地收貨或收款，完全依賴于對(duì)方的信用。5.Characters of Remittance足牢芹牟詫輛壓奸休秀聾濺不更栓道閥符總傣咬懦朋袁芬倡根茫纜讕坑寧12章國(guó)際貨款的結(jié)算(匯付與托收)12章國(guó)際貨款的結(jié)算(匯付與托收)1.DefinitionAfter the shipment, the exporter draws a bill of exchange on the importer with or without shipping documents attached th

53、ereto and then gives the draft to his bank together with his appropriate collection instructions. 托收是債權(quán)人(出口商)開(kāi)立匯票連同相關(guān)的貨運(yùn)單據(jù)交給所在地銀行，委托其通過(guò)國(guó)外的分支機(jī)構(gòu)或代理行向債務(wù)人(進(jìn)口商)收取款項(xiàng)的一種結(jié)算方式。 . Collection酞店擦襲碰頤廉瘧驚席注捶前欺軌木樸蒙彤憋往薔超嗆迅占吐扳罪個(gè)習(xí)渝12章國(guó)際貨款的結(jié)算(匯付與托收)12章國(guó)際貨款的結(jié)算(匯付與托收)1)、委托人(principal, drawer)The exporter entrusting the c

54、ollection items to his banks委托人是開(kāi)立匯票連同貨運(yùn)單據(jù)委托銀行向國(guó)外進(jìn)口商（買(mǎi)方）收取款項(xiàng)的人，是債權(quán)人，一般是出口商（賣(mài)方）。2)、托收行(remitting bank)The bank to which the drawer entrusts the collection items.托收行是接受債權(quán)人的委托向國(guó)外的債務(wù)人收取款項(xiàng)的銀行。一般為出口地的銀行。2. Parties to a collection烙恤施戀闡昆領(lǐng)端蘋(píng)稀掖拼抨榴債弊癟哉箋孺袖龜整翰頑叫覺(jué)頁(yè)仲掘勺擊12章國(guó)際貨款的結(jié)算(匯付與托收)12章國(guó)際貨款的結(jié)算(匯付與托收)3、代收行(colle

55、cting bank)The bank entrusted by the remitting bank to present the collection items to the drawee.代收行是接受托收行的委托向債務(wù)人收取款項(xiàng)的進(jìn)口地銀行。代收行大都是托收行的國(guó)外分支機(jī)構(gòu)或代理行。4、付款人(payer, drawee)The importer to whom the collection items are to be presented for acceptance or payment付款人是向代收行支付款項(xiàng)的人，是債務(wù)人，一般為進(jìn)口商（買(mǎi)方）。灶子淤凋師翻蛛褐墓黨嫌腐奏卿芥扯

56、量椰肘畫(huà)韌丫替赴誡灸簍磁瑞遣叭鑷12章國(guó)際貨款的結(jié)算(匯付與托收)12章國(guó)際貨款的結(jié)算(匯付與托收)燙肅蠻辛酮狹阜劫畸巍輪射馬謅漠趣瞅理遭眶傳淡坷夷鏡遂譚鉚宣高汁奄12章國(guó)際貨款的結(jié)算(匯付與托收)12章國(guó)際貨款的結(jié)算(匯付與托收)四個(gè)基本當(dāng)事人之間的關(guān)系委托人付款人托收行代收行買(mǎi)賣(mài)關(guān)系委托代理關(guān)系委托代理關(guān)系沒(méi)有關(guān)系走菏侯擱豆緣揀株點(diǎn)怖店嘴厚銥步方慚何腸妙繩蟹百恥瑟冒配實(shí)倘菲煮舔12章國(guó)際貨款的結(jié)算(匯付與托收)12章國(guó)際貨款的結(jié)算(匯付與托收)3. Types of collection 一般在托收業(yè)務(wù)中銀行處理的單據(jù)包括兩類，一類是金融單據(jù)（financial documents），例如

57、匯票、本票、支票以及其他類似的付款憑證；另一類是商業(yè)單據(jù)（commercial documents），包括發(fā)票、運(yùn)輸單據(jù)、保險(xiǎn)單據(jù)以及其他不屬于金融單據(jù)的憑證。P204 托收結(jié)算方式根據(jù)涉及的單據(jù)性質(zhì)分為光票托收和跟單托收兩種。蛀溯窄瓊座強(qiáng)縮涼萌駒褲下柑默椽闖主炬弊溝酚刻秒雖靠素秉鷗防鐐韌唆12章國(guó)際貨款的結(jié)算(匯付與托收)12章國(guó)際貨款的結(jié)算(匯付與托收)1)、光票托收(clean bill for collection)Collections on financial instruments without being accompanied by commercial documents

58、.光票托收是對(duì)金融單據(jù)的托收，賣(mài)方僅憑開(kāi)立匯票而不附帶任何貨運(yùn)單據(jù)，委托銀行收取款項(xiàng)。光票托收，一般金額都不會(huì)太大，通常用于收取貨款尾數(shù)、傭金、代墊費(fèi)用、進(jìn)口小額賠款和樣品費(fèi)等從屬費(fèi)用，大多是即期付款，遠(yuǎn)期付款的比較少。悠娟陪個(gè)釩攫伎?jī)x塢碗懇諜開(kāi)沏電卿蜒仟流豐搓礦肉鎮(zhèn)攏填王昧鼓渴敵鮮12章國(guó)際貨款的結(jié)算(匯付與托收)12章國(guó)際貨款的結(jié)算(匯付與托收)2)、跟單托收(documentary collection)Collections on financial instruments accompanied by commercial documents or collections on co

59、mmercial documents without being accompanied by financial instruments. 跟單托收是對(duì)商業(yè)單據(jù)的托收，可以附帶金融單據(jù)，也可以不附帶金融單據(jù)。由賣(mài)方開(kāi)立匯票連同整套貨運(yùn)單據(jù)一起交給國(guó)內(nèi)托收行，委托其代收貨款。歐洲一些國(guó)家的出口商為了避免因簽發(fā)匯票而支付印花稅（stamp duty）一般都僅憑商業(yè)票據(jù)托收。 棲辦丸醉趣粟島踞垛躬茶柱狽姚膩刨苞箭水點(diǎn)拆搞閣庚頒凰亨快師渦曾緊12章國(guó)際貨款的結(jié)算(匯付與托收)12章國(guó)際貨款的結(jié)算(匯付與托收)Documentary collection 跟單托收: D/P付款交單 D/P at si

60、ght 即期付款交單 D/P after sight 遠(yuǎn)期付款交單 D/A 承兌交單惜洼考梁恨吸袒邑模蝸曹月藻掠陌唯真凋硬姓穴非踴兼焉叫裙耶的瓦陽(yáng)為12章國(guó)際貨款的結(jié)算(匯付與托收)12章國(guó)際貨款的結(jié)算(匯付與托收)Two types of documentary collection:documents against payment；D/P 付款交單托收The principal instructs the bank to deliver the documents when payment has been made.付款交單托收是指代收行以進(jìn)口商付款為條件向其交付貨運(yùn)單據(jù)的托收方式。A