《汇款和托收》PPT课件.ppt

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1、Chapter Review,1.汇款业务中,汇入行在收到汇出行汇款委托书后,方可向收款人解付汇款.（）2.In the three types of remittance,T/T is reverse remittance while M/T is remittance.（）3.DD stands for Demand Draft.（）4.MT is a quicker method of payment than a demand draft.（）,5.Among TT,MT and DD,TT is the cheapest method of payment.（）6.In the ca

2、se of MT,the remitting bank issues a draft to its customer,and directs its foreign branch or correspondent by mail to make the payment to the beneficiary.（）7.The operations of telegraphic transfer is the same as the mail transfer.（）,8.There are three types of remittance in inter-national settlement,

3、they are（T/T）（M/T）and（D/D）,while（T/T）is the fastest.9.According to the direction of the funds flowand instruments,international exchange can be divided into（顺汇）and（逆汇）.10.In the business of remittance,the bank Which pays the beneficiary is called（paying bank）.,11.Which of the following do not belong

4、 to the basic party of remittance（C）A.remitter;B.beneficiary;C.endorser;D.remitting bank E.paying bank12.电汇汇款的英文缩写为（C）A.(D/D)B.(M/T)C.(T/T)D.(T/D),13.If Barclays bank instructs Citibank to pay a sum of US100 to Midland(a company),Barclays nostro（往帐）accoount should be _B、D_ A.Credited;贷记 B.Debited;借记

5、 C.Increased;D.Decreased;14.In the process of mail transfer,remitting bank sentinformation to its correspondent bank by _C_,unless otherwise instructed by clients.A.by courier service;B.by ordinary mail;C.by airmail;D.by sea mail;,15.If a importer asks his bank to make a telegraphic transfer to an e

6、xporter abroad,he should_A、B、D_ A.Pay the home currency equivalent of the sum in foreign currency;B.Pay the banks commission;C.Get a permission from the authorities;D.Pay the bank in foreign currency.,16.The difference between T/T and M/T are _A、C_ A.The method by which the overseas bank is advised

7、about the transfer;B.The method by which the beneficiary is advised about the transfer;C.The speed;D.The beneficiary;,Chapter outline,一、Cancellation of the remittance二、Application of remittance三、Notice for remittance,一、Cancellation of the remittance 汇款的退汇1.The definition of cancellation 退汇的定义 It mea

8、ns cancel the remittance before its payment.退汇就是汇款解付前的撤销,2.Types of cancellation of remittance 退汇的种类(1)Cancellation of the remitter 汇款人的退汇 Under T/T or M/T 在电汇、信汇条件下 Under D/D 在票汇条件下(2)Cancellation of the payee,二.Application of remittance 汇款的具体应用 1.Payment in advance/Prepaid 预付（1）Payment with order

9、随订单预付 定单签定后，买方将全部货款交给卖方，卖方再开始生产；,（2）Payment before shipment 装运前天付款 合同签定后，卖方开始生产，卖方收妥货款后再将货物装运出去；（3）Payment after shipment 装运后天付款 签定合同-卖方生产-装运货物-买方付清货款-卖方交单,Question:comparision of three payment思考：三种预付方式的异同点Commonness共同点 Before the buyer pays the money,the seller controls the goods and documents.买方付清

10、货款前，卖方掌握货物或货运单据；,Difference:The risk to both of the party 不同点：对于双方的风险To the buyer(1)The highest;(2)High;(3)Lowest对于买方（1）最大，（2）其次，（3）最小；To the seller(1)The lowest;(2)low;(3)high对于卖方（1）最小，（2）其次，（3）最大；,2.Payment on delivery 到付（1）售定；卖方装运货物-将全套单据给买方-规定期限内买方付清全部的货款（不管是否已经将货物售出）；（2）寄售(consignment)：卖方装运货物-将

11、全套单据给买方-买方仅将售出的货款付给卖方，对于未售完的可以退货或者继续协商销售；,Question:Comparision 思考：两种到付方式的异同Commonness共同点Before the buyer pays the money,he already has the goods and documents.买方付清货款前，已经掌握货物或货运单据；,Difference:The riskTo the buyer:(1)high;(2)low.To the seller:(1)low;(2)high;,According to the five above mentioned payme

12、nt,the risk for the seller was _A_ gradually.A.Increased;B.Decreased;C.The first three increased,latter two decreased;D.The first three decreased,latter two increased.,三、Notice for remittance 汇款具体运用的注意事项 1.The buyer should not adopt“payment in advance”,and the seller should not adopt“payment on deli

13、very”进口商一般不宜采用“预付”，出口商一般不宜采用“到付”；,2.The order of the risks for parties 各种方式的风险排序：For the buyer:Risks was decreased(1)(2)(3)(4)(5)对于进口商，风险由大到小随定单预付装运前付款装运后付款售定寄售,For the sellerRisks was increased(1)(2)(3)(4)(5)对于出口商，风险由大到小：寄售售定装运后付款装运前付款随定单预付,3.高风险国家：俄罗斯、伊朗、非洲4.对于我国出口企业，客人定做的货物若为不通用的货物，最好采取全部或部分随订单预付

14、的方式以减小风险；5.高度警质量保证金 质量保证金：以保证书的形式来代替现金的支付；,Section Three Basic knowledge of collection第三节 托收的基本知识,一、Definition of collection 托收的定义 出口商（或者债权人）开立金融票据或商业单据或者两者皆有，委托托收行通过其联行或代理行向进口商（或者债务人）收取货款或者劳务费用的结算方式。,Question:1.Collection is business credit or bank credit?2.What are financial instruments?3.What are

15、 business documents?,二、Parties of collection 1.Principal 委托人,一般为出口商 2.Remitting Bank 托收行,出口商往来银行 3.Collecting Bank 代收行,进口商往来银行 4.Drawee 付款人,一般为进口商,三、Types of collection 托收的种类 1.Clean bill for collection 光票托收：出口商仅开立汇票而不附任何商业单据，委托银行收取货款的一种托收方式。2.Documentary bill for collection 跟单托收：出口商开立汇票并附商业单据，委托银行收

16、取货款的一种托收方式。,Clean bill for exchange can be divided into:光票托收又分为:(1)Sight bill for exchange;采用即期汇票；(2)Time bill for exchange;采用远期汇票；,Documentary bill for exchange can be divided into跟单托收又分为(1)D/P;(2)D/A(1)付款交单(2)承兑交单D/P can be divided into D/P at sight:即期付款交单 D/P after sight:远期付款交单,托收的分类 采用即期汇票光票托收 采

17、用远期汇票 即期付款交单（D/P at sight）付款交单（D/P）远期付款交单（D/P after sight）跟单托收 承兑交单（D/A）,四、Procedures of collection 1.Procedures of D/P at sight 2.Procedures of D/P after sight 3.Procedures of D/A,思考以下排序分别属于何种付款方式？present-accept-payment-document 远期付款交单（D/P after sight）B.present-payment-document 即期付款交单（D/P at sight）c.present-accept-document-payment 承兑交单（D/A）,思考：托收流程中所涉及的汇票的当事人分别是哪些？,五、托收具体运用应注意的问题 1.对于出口商来说，跟单托收中以即期付款交单风险最小，承兑交单风险最大；进口商的选择刚好相反；2.URC522第条特别规定：“托收不应含有凭付款交付商业单据的远期汇票。”其用意就是劝阻出口人采用远期付款交单结算货款。,