《出口议付单据》PPT课件.ppt
第五节 出口议付单据,出口商汇集议付单据出口商将信用证规定的商业发票、装箱单、普惠制产地证书、保险单、海运提单和装运通知等议付单据,随附汇票交议付行进行议付。,一、海运提单海运提单(MARINE BILL OF LADING或OCEAN BILL OF LADING),简称“提单”(B/L),是由船长或承运人或其代理人签发的,证明收到特定的货物,或已装船,并将约定的货物运至特定的目的地,并交付于收货人或提单持有人的物权凭证,也是承运人和托运人之间运输合同的证明。,2.海运提单的作用海运提单是承运人或其代理人签发的货物收据(RECEIPT FOR THE GOODS海运提单是托运人和承运人之间的运输合约(CONTRACT)。海运提单是物权凭证(DOCUMENTOF TITLE)。海运提单可以作为收取运费的证明,以及在运输过程中起到办理货物的装卸、发运和交付等方面的作用。提单是向船公司或保险公司索赔的重要依据。,3.海运提单的关系人承运人(CARRIER)托运人(SHIPPER)根据提单抬头人的不同和背书转让,又出现以下关系人:受让人(TRANSFEREE 或 ASSIGNEE)收货人(CONSIGNEE)持有人(HOLDER)被通知人(NOTIFY PARTY),4.海运提单的种类5.海运提单的缮制,二、出口商缮制汇票汇票(Bill of Exchange;Draft)是出票人签发的,委托付款人在见票时或者在指定日期无条件支付确定的金额给收款人或持票人的票据。(一)汇票的当事人(二)汇票的种类(三)汇票的行为及其使用,Drawer,Drawee,Payee,1,N0 Exchange for Beijing,China,At Sight of this FIRST of exchange(the SECONDOf the same tenor and date being unpaid),pay the sum of dawn underTo,汇 票,1,N0 汇票号码 Exchange for 小写金额Beijing,China,出票日期At*Sight of this FIRST of exchange(the SECONDOf the same tenor and date being unpaid),pay 受款人(抬头的三种写法)the sum of 大写金额dawn under 出票依据To 受票人名称 出票人签字,汇 票,不得早于其他单据日期,也不得晚于信用证有效期和提单日期后第21天。,1,N0 TX0522 Exchange for USD32 800 Wenzhou,China,Oct.23,2007At*Sight of this FIRST of exchange(the SECONDOf the same tenor and date being unpaid),Pay Bank of China Shanghai Branch the sum of Say U.S.Dollars Thirty Two Thousand Eight Hundred Onlydawn under Fuji Bank L/C No.TH2003 Dated Sep.25,2007To Fuji Bank Wenzhou Trading Ltd.co 1013,SAKULA OTOLIKINGZA MACHI OSAK JAPAN,汇 票,1,N0 TX0522 Exchange for USD32 800 Wenzhou,China,Oct.23,2007At*Sight of this FIRST of exchange(the SECONDOf the same tenor and date being unpaid),Pay Bank of China Shanghai Branch the sum of Say U.S.Dollars Thirty Two Thousand Eight Hundred Onlydawn under Fuji Bank L/C No.TH2003 Dated Sep.25,2007To Fuji Bank 1013,SAKULA OTOLIKINGZA MACHI OSAK JAPAN Wenzhou Trading Ltd.co,汇 票,