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1、Making payment 付款,三.关系人票据的关系人有：出票人(DRAWER)、付款人(DRAWEE)、收款人(PAYEE)、承兑人(ACCEPTOR)、参加承兑人(ACCEPTOR FOR HONOUR)、背书人(ENDORSER)、持票人(HOLDER)、善意持票人(BONA FIDE HOLDER)、保证人(GUARANTOR)。,出票人(DRAWER)出票人是签发票据并将票据交付给他人的人。出票人是票据的主债务人。持票人或收款人提示票据要求付款或承兑时，出票人应该立即付款或承兑。付款人(DRAWEE)付款人是指支付给持票人或收款人票面金额的人，付款人并不一定是出票人，他只是出票人
2、的债务人。收款人(PAYEE)收款人是指收取票款的人。收款人有权要求出票人或付款人付款或承兑。承兑人(ACCEPTOR)票据是远期票据时，收款人或持票人向付款人要求付款人同意到期付款，该付款人就是承兑人。,背书人(ENDORSER)背书人指在票据上背书转让给其他人的人，一般是在票据的背面签字或盖章。接受了背书票据的人叫做被背书人(ENDORSER)，票据可以多次背书转让。持票人(HOLDER)持票人是持有票据的人。只有持票人才有权要求付款或承兑。保证人(GUARANTOR)保证人以自己的名义对票据付款加以保证的人。保证人可以为出票人、背书人、承兑人、或参加承兑人提供担保。,四.几种主要的票据
3、1.汇票(BILL OF EXCHANGE)2.本票(PROMISSORY NOTES)3.支票(CHEQUE)4.旅行支票(TRAVELERS CHEQUE,汇票(Draft)(BILL OF EXCHANGE)一.定义(Definition)汇票（BILL OF EXCHANGE)是一个人（出票人）向另一个人签发的，要求付款人立即或定期或在可以确定的将来的时间，对某人或其指定人或持票人支付一定金额的无条件与书面支付命令。,二.汇票的作用 出口商以逆汇方式（托收、信用证）结算货款时，需要出具一种书面凭证向进口商索取款项的依据。汇票就是出票人（出口商）向付款人（进口商）开出，要求付款人立即或在
4、一定时期内无条件付款的一种单据。三.必要项目 拿到一张汇票后，这张汇票是否生效，根据日内瓦统一法规定，这张汇票要求具备以下的必要项目：1.标明其为汇票字样；2.注明付款人姓名或商号；3.出票人签字；4.出票日期和地点；5.付款地点；6.付款期限；7.金额；8.收款人的名称等。,四.种类1.按出票人不同：银行汇票（Bankers draft）、商业汇票（Trade Bill）。2.按承兑人的不同：商业承兑汇票（Commercial Acceptance Bill）、银行承兑汇票(Banks Acceptance Bill)。3.按付款时间不同：即期汇票（Sight Bill or Demand
5、draft）、远期汇票（Time Bill or Usance Bill）。4.按有无附属单据：光票（Clean Bill）、跟单汇票（Documentary Bill）。,结汇单证：发票 发票(Invoice)通常指的是商业发票(commercial Invoice)它是在货物装出时卖方开立的载有货物名称、数量、价格等内容的价目清单，作为买卖双方交接货物和结算货款的主要单证，也是进出口报关完税必不可少的单证之一。各进出口公司的商业发票没有统一的格式，但主要项目基本相同，主要包括：发票编号、开制日期、合同号码、收货人名称、运输标志、商品的名称、规格、数量、包装、单价、总值和支付方式等内容。发票
6、的作用如下：1.发票是交易的合法证明文件。2.发票是买卖双方办理报关、纳税的计算依据。3.在信用证不要求提供汇票的情况，发票代替汇票作为付款依据。4.发票是出口人缮制其他出口单据的依据。总而言之，发票的主要作用是供进口商凭以收货、记账、支付贷款和作为报关纳税的依据。,结汇单证：保险单 保险单(Insurance Po1icy)是保险公司对被保险人的承保证明，也是双方之间权利和义务的契约。保险单的作用是，在被保险货物遭受损失时，它是被保险人索赔的主要依据，也是保险公司理赔的主要依据。保险单的注意事项是：(1)如来证无其他规定，保险单的被保险人应是信用证上的受益人，并加空白背书，便于保单办理过户转
7、让。(2)保险险别和保险金额要与来证的规定相符。保险单上的运输标志、包装及数量、货名、船名、大约开航日期、装运港和目的港等项内容应与提单相一致。(3)500号出版物第36条规定：除非信用证另有规定，或除非保险单据显示保险责任最迟于装船或发运或接受监管之日起生效，银行将拒收出单日期迟于运输单据表明的货物装船或发运或接受监管日期的保险单据。据此，要求保险单签发日期早于提单日期。,保险单据的主要种类：(1)保险单(Insurance Policy)。一般外贸企业所称的大保单就是保险单。它是保险人根据被保险人的要求，表示已接受承保责任而出具的一种独立文件。在保险单正面有双方约定保险标的物的有关内容。背
8、面印有海洋运输货物保险条款，其中包括基本险的责任范围，还有除外责任、责任起讫、被保险人的义务和索赔期限等。它是一种正规的保险单据，是被保险人在货物发生损失时进行索赔的主要依据。(2)保险凭证(Insurance Certificate)。俗称小保单。保险凭证是保险人为了简化手续，把保险单的条款作了简略，对背面条款并不作详细记载的一种文件。所以它是保险单的一种简化形式的凭证。保险单与保险凭证具有同等法律效力。(3)联合保险凭证(Combined Insurance Certificate)保险公司不另出保险单，利用商业发票在上面加盖章戳，注明保险编号、承保险制、金额、装载船名、开船日期等，即以此
9、作为保险凭证。必须注意，这种联合保险凭证不是专用单据，不能转让，仅适用于港、澳地区中资银行开来的信用证项下业务。,结汇单证：汇票 汇票是一种由债权人(即出票人，在国际贸易中通常是出口人)开给债务人(即受票人，一般是进口人)的不以任何条件为前提的书面支付命令。由于跟单信用证项下的汇票的缮制必须严格按信用证上的要求办理，因此尽管汇票是票据的一种，也可视作信用证所要求提交的一种国际贸易结汇单证。汇票属于资金单据，它可以代替货币进行转让或流通。因此，汇票是一种很重要的有价证券。为了防止丢失，一般汇票都有两张正本，即First Exchange和Second Exchange，根据票据法的规定，两张正本
10、汇票具有同等效力，但付款人付一不付二，付二不付一，先到先付，后到无效。银行在寄送单据时，一般也要将两张正本汇票分为两个邮次向国外寄发，以防在邮程中丢失。,根据日内瓦统一法的规定，汇票必须具备下列几项：1.必须写明汇票(Exchange)字样。2.必须有小写和大写的货币名称和金额。3.必须有出票日期和地点。4.必须有适当的文句表明为无条件的支付命令。5.必须有付款期限。6.必须有收款人名称。7.必须有付款人的名称和地址。8.必须有出票人的名称和签字或盖章。以上八点是汇票的要项，要求逐项正确填写，才能构成一份有效的汇票。汇票一般不得涂改，特别是大、小写金额必须保持一致，出票人必须签字或盖章。,结汇
11、单证：产地证明书 产地证明书(Certificate of Origin)是证明货物原产地和制造地的文件，也是进口国海关采取不同的国别政策和关税待遇的依据。产地证一般分为普通产地证、普惠制产地证和欧洲纺织品产地证。上述产地证虽然都用于证明货物产地，但使用范围和格式不一样。,(1)普通产地证 普通产地证又称原产地证。通常不使用海关发票或领事发票的国家，要求提供产地证明可确定对货物征税的税率。有的国家限制从某个国家或地区进口货物，要求以产地证来确定货物来源国。此种产地证根据签发者的不同，分为：1.出口商自己出具的产地证。2.国家进出口商品检验局签发的产地证明书。3.中国国际贸易促进委员会(即中国商
12、会)出具的产地证。4.厂商自己出具的产地证。由谁出具普通产地证要根据信用证要求办理。对意大利出口，有时要求在产地证上除加盖贸促会印章外，还要增加手签。(2)普惠制产地证 普惠制产地证(Generalised System of Preference Certificate of Origin Firm A)是普惠制的主要单据。凡是对给惠国出口一般货物，须提供这种产地证。由我进出口公司填制，并以中国进出口商品检验局出具，作为进口国减免关税的依据。,检验证书(Certificate of Inspection)是由公证机构签发的证明商品检验结果的书面证明文件。另外，如买卖双方同意，也可采用由出口商
13、品的生产单位或进口商品的使用单位出具证明的办法。在国际贸易中，商品检验证明的作用是：(1)作为议付货款的一种单据。如果检验证明中所列的项目或检验结果和信用证中的规定不符，有关银行可以拒绝议付货款。(2)作为证明交货的品质、数量、包装以及条件等是否符合合同规定的依据。(3)如交货品质、数量、包装以及卫生条件与合同规定不符时，买卖双方可以凭此作为拒收、索赔或理赔的依据。我国商品检验证书种类及适应范围：我国商品检验部门对进出口商品出具的检验证明，一律称为“检验证书”.,结汇单证：检验证书,结汇单证：装箱单和重量单 装箱单(Packing List)又称花色码单或包装单，是标明出口货物的包装形式、规格
14、、数量、毛重、净重、体积的一种单据。在结汇中，除散装货物外，一般都要求提供装箱单。装箱单的作用在于：补充商业发票内容之不足，通过表内的包装件数、规格、唛头等项目填制，明确阐明了商品的包装情况，便于买方对进口商品包装及数量的了解和掌握，也便于国外买方在货物到达目的港时，供海关检查和核对货物。装箱单的填制必须注意与结汇中的其他单据绝对一致，否则会给结汇带来阻碍和影响。装箱单一式几份，由买方提出，出口一方则按要求填制即可。装箱单的内容，因货物不同而各异，但一般包括：合同号码、发票号码、唛 头号码、货名及品质、容积及重量(包括：毛重、皮重、净重)、进口商或收货人名称及地址、船名、目的地等。装箱单的内容
15、应与货物实际包装相符，并与商业发票、领事发票、提单等所列内容一致。,Methods of payment 付款方式,Cash settlement:cash in advance/cash with order documentary collections(D/A,D/P)documentary letter of credit(L/C)Settlement on account:open account,2.寄单行(REMITTING BANK)也称托收行，是委托代收款项的银行，主要是按照委托人的要求和国际惯例进行处理业务。3.代收行(COLLECTING BANK)托收行是在进口地的代理
16、人，根据托收行的委托书向付款人收款的银行。4.付款人(DRAWEE)一般是进口商。主要是支付款项的人。,三.托收方式 托收方式有：1.跟单托收(DOCUMENTARY COLLECTION)（1）.跟单托收概念 跟单托收是汇票连同商业单据向进口行收取款项的一种托收方式，有时为了避免印花税，也有不开汇票，只拿商业单据委托银行代收。（2）.跟单托收种类 D/A承兑交单方式(DOCUMENT AGAINST ACCEPTANCE),代收银行在进口商承兑远期汇票后向其交付单据的一种方式。D/P 即期付款交单(DOCUMENT AGAINST PAYMENT)指开出的汇票是即期汇票，进口商见票，只有付完
17、货款，才能拿到商业单据。,2.光票托收(CLEAN COLLECTION)光票托收指汇票不附带货运票据的一种托收方式。主要用于货款的尾数、样品费用、佣金、带垫费用、贸易从属费用、索赔以及非贸易的款项。,信用证结算方式信用证（letter of credit）简称L/C）方式是银行信用介入国际货物买卖价款结算的产物。它的出现不仅在一定程度上解决了买卖双方之间互不信任的矛盾，而且还能使双方在使用信用证结算货款的过程中获得银行资金融通的便利，从而促进了国际贸易的发展。因此，被广泛应用于国际贸易之中，以致成为当今国际贸易中的一种主要的结算方式。信用证是银行作出的有条件的付款承诺，即银行根据开证申请人的
18、请求和指示，向受益人开具的有一定金额、并在一定期限内凭规定的单据承诺付款的书面文件；或者是银行在规定金额、日期和单据的条件下，愿代开证申请人承购受益人汇票的保证书。,跟单信用证统一惯例ICC 500 简介 国际商会（ICC）为协调信用证有关当事人的权利和义务，减少因对信用证解释的不同而引起的矛盾，于1933年正式公布实施跟单信用证统一惯例（Uniform Customs and Practice for Documentary Credit）。该惯例对跟单信用证的定义、适用范围、各有关当事人的责任与义务，对各种单证的要求以及有关名词术语都作了统一的解释。这是一个相当完善的规则，受到世界各国银行
19、界，贸易界的普遍欢迎和广泛使用，并成为一项国际惯例。跟单信用证统一惯例经过多次修订，目前实施的是国际商会 第500号出版物，简称 UCP 500,跟单信用证统一惯例ICC 500,Letters of Credit信用证A letter of credit adds a banks promise to pay the exporter to that of the foreign buyer provided that the exporter has complied with all the terms and conditions of the letter of credit.The
20、 foreign buyer applies for issuance of a letter of credit from the buyers bank to the exporters bank and therefore is called the applicant;the exporter is called the beneficiary.基本概念：1）银行有付款的承诺 2）买方申请本地行开证，买方为申请人 3）卖方为受益人。,Payment under a documentary letter of credit is based on documents,not on the
21、 terms of sale or the physical condition of the goods.The letter of credit specifies the documents that are required to be presented by the exporter,such as an ocean bill of lading(original and several copies),consular invoice,draft,and an insurance policy.The letter of credit also contains an expir
22、ation date.Before payment,the bank responsible for making payment,verifies that all document conform to the letter of credit requirements.If not,the discrepancy must be resolved before payment can be made and before the expiration date.提示：银行只对“单证一致”、“单单一致”负责，不考虑货物是否符合合同要求。,A letter of credit issued
23、by a foreign bank is sometimes confirmed by a U.S.bank.This confirmation means that the U.S.bank(the confirming bank),adds its promise to pay to that of the foreign bank(the issuing bank).If a letters of credit is not confirmed,it is advised through a U.S.bank and thus called an advised letter of cr
24、edit.U.S.exporters may wish to confirm letters of credit issued by foreign banks if they are unfamiliar with the foreign banks or concerned about the political or economic risk associated with the country in which the bank is located.An Export Assistance Center or international banker can assist exp
25、orters in evaluating the risks to determine what might be appropriate for specific export transactions.基本概念：the confirming bank 保兑行、the issuing bank开证行、补充概念：the advising bank 通知行,A letter of credit may either be irrevocable and thus,unable to be changed unless both parties agree;or revocable where e
26、ither party may unilaterally make changes.A revocable letter of credit is inadvisable as it carries many risks for the exporter.基本概念：irrevocable L/C 不可撤消信用证、revocable L/C 可撤消信用证 提示：实践中基本上不采用可撤消信用证。,A change made to a letter of credit after it has been issued is called an amendment.Banks also charge
27、fees for this service.It should be specified in the amendment if the exporter or the buyer will pay these charges.Every effort should be made to get the letter of credit right the first time since these changes can be time-consuming and expensive.提示：应避免修改信用证。To expedite the receipt of funds,wire tra
28、nsfers may be used.Exporters should consult with their international bankers about bank charges for such services.,Methods of payment,Cash settlement:cash in advance/cash with order documentary collections(D/A,D/P)documentary letter of credit(L/C)Settlement on account:open account,Receiving payment
29、by cash in advance of the shipment might seem ideal.In this situation,the exporter is relieved of collection problems and has immediate use of the money.A wire transfer is commonly used and has the advantage of being almost immediate.Payment by check,may result in a collection delay of up to six wee
30、ks.Therefore,this method may defeat the original intention of receiving payment before shipment,Cash in advance/cash with order,Documentary collections(D/A),Documentary collections(D/P),Documentary letters of credit(L/C),Documentary letters of credit or documentary drafts are often used to protect t
31、he interests of both buyer and seller.These two methods require that payment be made based on the presentation of documents conveying the title and that specific steps have been taken.Letters of credit and drafts can be paid immediately or at a later date.Drafts that are paid upon presentation are c
32、alled sight drafts.Drafts that are to be paid at a later date,often after the buyer receives the goods,are called time drafts or date drafts.,In a foreign transaction,an open account can be a convenient method of payment if the buyer is well established,has a long and favorable payment record,or has
33、 been thoroughly checked for credit worthiness.With an open account,the exporter simply bills the customer,who is expected to pay under agreed terms at a future date.Some of the largest firms abroad make purchases only on open account.,Settlement on account:Open account,Instruments of settlement,Rem
34、ittance:telegraphic transfer(T/T)mail transfer(M/T)demand draft(D/D),Commercial documents,Bill of exchange(draft)Letter of credit(L/C),Sample Draft/Transmittal Letter(Sample Bill of Exchange),1.U.S.DOLLARS-Enter the entire amount to be collected;if not in U.S.dollars,specify currency.2.DATE-Enter th
35、e date the Draft is issued.3.OF THIS FIRST EXCHANGE(SECOND UNPAID)-Enter the terms of payment(also called the Tenor of the draft):at 45 Days,at Sight,At 30 days B/L,etc.Second Unpaid refers to the duplicate copy of the draft(OF THIS SECOND EXCHANGE,FIRST UNPAID);once payment has been made against ei
36、ther copy,the other becomes void.4.PAY TO THE ORDER OF-Enter the name of the party to be paid(Seller,Payee);this may be the the Seller of the Sellers bank,and will be the party to whom the foreign Buyers bank will remit payment.5.UNITED STATES DOLLARS-Enter the amount from Field 1 in words;if paymen
37、t is not to be made in U.S.Dollars,block out United States Dollar and enter correct currency.6.CHARGE TO ACCOUNT OF-Enter the name and address of the paying party(Buyer,Drawee).For Letter of Credit payments,enter the name and address of the Buyers opening bank as well as the L/C number and issue dat
38、e.7.NUMBER-Enter an identification,or Draft,number,as assigned by the Seller to reference the transaction.,8.AUTHORIZED SIGNATURE-The signature of the authorized individual for the Seller or the sellers agents(Drawer).9.FORWARD DRAFT TO-Enter the name and address to whom the Draft is being sent.Unle
39、ss this is a letter of credit being negotiated in the U.S.,this should be the name and address of a foreign bank.10.FORWARDING DATE-Enter the date the Draft is being sent to the bank in Field 9.11.DRAFT NUMBER-Enter the Sellers Draft number,as noted in Field 7 above.12.PURPOSE OF DRAFT-Check the app
40、licable box if the draft is part of letter of credit negotiation,a collection,or an acceptance.13.LIST OF DOCUMENTS-Enter the number and type of each original and duplicate document to be included with this Transmittal Letter.Any document attached will eventually be released to the Buyer.14.DELIVER
41、ALL DOCUMENTS-Check either Deliver all documents in one mailing or Deliver documents in two mailings.Generally,documents are delivered in one mailing.15.DELIVER DOCUMENTS AGAINST-Ensure that the type of Draft attached(Block 3)is compatible with the deliver against instructions.Sight Drafts should ac
42、company Deliver against Payment instructions,while Time Drafts should accompany Deliver against Acceptance instructions.16.BANK CHARGES-The correspondent bank will not pay unless all charges are collected.Based on your agreement with the Buyer,indicate which party is responsible for both the remitti
43、ng and presenting banks charges.By checking all charges for Account of Drawee,the Buyer is responsible for these charges;if the Buyer does not pay(or is not to pay)these charges,and id Do Not Waive Charges has not been checked,the Seller will be billed for expenses incurred.,17.PROTEST-Check Protest
44、(specify for nonpayment or for non-acceptance,depending on the type of draft attached-see instruction,Field 15)if you wish the correspondent bank to process written,notarized documentation in event that the Buyer refuses to pay or accept the Draft.Additional Bank expenses associated with a protest a
45、re usually charged to the Seller.18.PRESENT ON ARRIVAL-Check if you wish the Draft to be presented on the arrival of the goods to the Buyer.19.ADVISE-Check the appropriate blocks,and block-out the non-applicable terms,if you wish to be advised of payment/acceptance or non-payment or non-payment/non-
46、acceptance.20.IN CASE OF NEED-Enter the representative of the Seller in the country to which the Draft and documents are going,if one exists;check the block which describes the representatives authority.21.OTHER INSTRUCTIONS-Enter any instructions to either the remitting or correspondent banks,such
47、as remittance instructions,clarification of protest procedures,multiple-draft instructions,etc.22.REFER ALL QUESTIONS-Enter the name of the contact,and his/her address specify if this contact is employed by the Shipper(Seller)or the Sellers agent(Freight Forwarder).23.AUTHORIZATION-Enter the person authorized to sign the Transmittal Letter(see Field 8 above),the date prepared,and the authorized persons signature.,Sample Irrevocable Letter of Credit,
