【大学课件】国际贸易结算方式P98.ppt
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1、2023/9/5,1,第五章 国际贸易结算方式,http:/,2023/9/5,2,国际贸易结算的全部过程是:运用结算工具,按一定结算方式,通过银行之间的转帐,实现可兑换货币的转移,达到清偿债权债务的目的(张燕玲,1994,p78)。结算工具通常是指票据、通讯手段和支付凭证(苏宗祥等人,2004,p97)。国际结算方式是指实现货币收付的具体条件和程序。对于国际贸易结算的主要方式(汇款、托收、信用证及保函):先讨论其条件和程序,再讨论银行之间的拨付/汇交/偿付,并介绍相应的国际结算惯例。,http:/,2023/9/5,3,5.1 汇款 Remittance,一、汇款的含义、类别及程序 汇款是指
2、银行(汇出行)应汇款人的要求,以联行或代理行作为付款行(汇入行),将钱款付给收款人的一种结算方式。,http:/,2023/9/5,4,1、电汇 T/T(telegraphic transfer)与信汇M/T(mail transfer),案例5.1 湖北国贸向 Uincam 支付美元41084.34,Telegram:电报Telex:通称电传,字典称为“用户专用电报”Swift:society of world-wide interbank financial telecommunication 全球银行金融电讯网络,http:/,2023/9/5,5,D/D(demand draft)程序
3、图示,HBITC 汇款人 收款人 UnicamICBCHB 汇出行 汇入行 Midland,案例5.2 湖北国贸向 Uincam 支付美元41084.34,http:/,2023/9/5,6,二、三种汇款方式比较,http:/,2023/9/5,7,三、采用电报/电传的电汇(付款委托书),电报/电传格式FM:(汇出行名称)TO:(汇入行名称)DATE:(发电日期)TEST:(密押)OUR REF NO._(汇款编号)NO ANY CHARGES FOR US(我行不负担费用)PAY(AMT金额)VALUE(DATE起息日期)TO(BENEFICIARY收款人)MESSAGE:_(汇款附言)OR
4、DER:_(汇款人)COVER:_(头寸拨付),http:/,2023/9/5,8,示例5.1 电报/电传付款委托书,TO:MDLAND BANK,LONDONFM:INDUSTRIAL AND COMMERCIAL BANK OF CHINA,HUBEIDATE:SEP.30TH,2002TEST*OUR REF TT123456/02 PAY USD41,084.34 VALUE SEP 30,2002 TO YOURSEVES FOR CREDIT OF A/C NO.86-27-62506167 OF UNICAM LIMITED FOR SPECTROMETER ORDER HUBE
5、I INTERNATIONAL TRADE CORPORATION YOUR CHARGES FOR BENEFICIARY COVER DEBIT US,http:/,2023/9/5,9,示例5.1解读,汇出行INDUSTRIAL AND COMMERCIAL BANK OF CHINA,HUBEI汇入行MDLAND BANK,LONDON汇款金额USD41,084.34收款人UNICAM LIMITED汇款人HUBEI INTERNATIONAL TRADE CORPORATION收款人的帐户行是MDLAND BANK,LONDON,http:/,2023/9/5,10,四、采用SWIF
6、T的电汇,三个最常用的SWIFT格式,http:/,2023/9/5,11,MT103 部分Field Name译文,http:/,2023/9/5,12,例1解读(苏宗祥、徐捷,2008,p130),汇出行(民生银行上海分行)是汇款人(A公司)的账户行汇入行(荷兰银行阿姆斯特丹分行)是收款人(B公司)的账户行汇出行与汇入行之间有账户行关系,故汇出行就是发报行,汇入行就是收报行,只须一次发送MT103就可以完成头寸调拨 交易代码:CRED,贷记,发报行要求收报行(荷兰银行阿姆斯特丹分行)在收款人(B公司)的账户上贷记USD1958 汇入行与收报行相同时,报文不显示57A。,http:/,202
7、3/9/5,13,五、汇款的偿付(头寸调拨),办理汇款业务时,汇出行将汇款金额拨交给汇入行,称为汇款的偿付Reimbursement of Remittance Cover,俗称头寸拨付。,头寸拨付,汇出行先将汇款金额拨交给汇入行,汇入行后解付给收款人。,汇出行指示汇入行先解付,后向汇出行索偿,或按委托指示的规定索偿。,http:/,2023/9/5,14,付款委托书中的头寸拨付指示we have credited the sum to your account with us.我行已在贵行帐户中贷记该金额。,汇出行,汇入行,1、委托书,帐户行 存款行,头寸拨付流程图,付款委托书中关于Cove
8、r的说明,即如何进行汇款偿付,称为偿付指示,或头寸拨付指示。根据汇出行与汇入行的帐户关系,汇款的偿付有以下几种情况:,汇出行是汇入行的帐户行,头寸拨付,http:/,2023/9/5,15,汇入行是汇出行的帐户行,付款委托书中的头寸拨付指示please debit the sum to our account with you.请从我行在贵行帐中借记该金额,汇出行,汇入行,1、委托书,2、借记报单,头寸拨付流程图,存款行 帐户行,http:/,2023/9/5,16,汇出行A与汇入行B彼此不是帐户行,但双方都以第三家银行C为帐户行,付款委托书中的头寸拨付指示we have authorized
9、 C to debit the sum to our account and to credit the sum to your account with them.我行已授权C行从我行在C行帐户中借记、并从贵行在C行帐户中贷记该金额。,头寸拨付流程图,存款行 存款行,http:/,2023/9/5,17,5.2 托收 Collection,1、托收的当事人,委托人-合同的卖方付款人-合同的买方托收行-出口地银行代收行-进口地银行,一、简略定义、类别及程序托收是指债权人开立汇票委托银行向债务人收取款项。,http:/,2023/9/5,18,托收,2、托收的种类,D/P-付款交单-docume
10、nts against payment,D/A-承兑交单-documents against acceptance,光票托收(Clean Collection)是指委托人仅凭汇票而不附有商业单据的托收方式,即仅凭汇票委托银行代为收款。,跟单托收(Documentary Collection)是指委托人签发的汇票中附有商业单据的托收,http:/,2023/9/5,19,D/P at sight 流程图,付款人 运输公司 委托人代收行 托收行,案例:Unicam委托银行向湖北国贸托收41,084美元,http:/,2023/9/5,20,我国某公司按以CFR条件出口一批货物,并采用D/P即期托收
11、。该公司按时装运货物后,取得全套运输单据,连同即期汇票一并交付给托收行,请其代为收汇。结果装运货物的船只在途中遇险,货物损毁。进口商得知此事后,拒不付款赎单,而出口商由于采用CFR条件,不负责投保,无法向保险公司索赔,损失很大。,http:/,2023/9/5,21,D/P after sight 流程图,付款人 运输公司 委托人 代收行 托收行,http:/,2023/9/5,22,D/P的远期变形:D/PT/R,信托收据(trust receipt)就是进口人借单时提供一种书面信用担保文件,用来表示愿意以代收行的受托人身份代为提货、报关、存仓、保险、出售并承认货物所有权仍属于银行。,D/P
12、T/R,称为远期付款交单凭信托收据借单,是指由出口人主动授权银行凭信托收据借单给进口人,进口人承兑汇票后凭信托收据先行借单提货,日后进口人到期拒付的风险,由出口人自己承担。,http:/,2023/9/5,23,D/A 流程图,付款人 运输公司 委托人代收行 托收行,http:/,2023/9/5,24,示例5.5 TRUST RECEIPT(苏钟祥等人,2004,p139),TO:BANK _,Oct 9,2005 Received from the Said Bank(a full set of shipping documents evidencing)the merchandise h
13、aving an invoice value of _ say _ as follows:,and in consideration of such delivery in trust,the undersigned hereby undertakes to land,pay customs duty and/or other charges or expenses,store,hold and sell and deliver to purchasers the merchandise specified herein,and to receive the proceeds as Trust
14、ee for the Said Bank,and the undersigned promises and agrees no to sell the said merchandise or any part thereof,http:/,2023/9/5,25,on credit,but only for cash and for a total amount not less than the invoice value specified above unless otherwise authorized by the Said Bank in writing.The undersign
15、ed also undertakes to The undersigned further acknowledges assents and agrees that in the event the whole or any part of the merchandise specified herein is sold or delivered to a purchaser of purchasers any proceeds derived or to be derived from such sale or delivery shall be considered the propert
16、y of the Said Bank and the undersigned hereby grants to the Said Bank full authority to collect such proceeds directly from the purchaser(s)without reference to the undersigned.The guarantor,as another undersigned,guarantees to the Said Bank the faith and proper fulfillment of the terms and conditio
17、ns of this Trust Receipt.Guaranteed by:Signed by:_ _,http:/,2023/9/5,26,D/PT/R、D/A、D/P即期/远期对比,http:/,2023/9/5,27,1997年8月,我国某市A公司与新加坡B商签定了一份进口胶合板的合同。合同金额为700万美元,支付方式为托收项下付款交单。在交货期前,B向A提出:“鉴于A公司资金周围困难,允许A公司对B商开出的汇票远期付款,见票后一年付款700万美元,但要求该汇票请中国某国有商业银行C承兑。承兑后,B商保证在一年内交货。A公司全部收货后,再付B商700万美元。”A对此建议欣然接受,认为只
18、要承兑了一张远期汇票,就可以得到货物,并在国内市场销售。这是一笔无本生意,而且货款还可以投资。但令A始料不及的是,B将这张承兑了的远期汇票在新加坡美国一家银行D贴现了600万美元,从此一张胶合板都不给A公司了。事实上,B将巨款骗到手后就无影无踪。一年后,D向C提示汇票,要求C付款。问:C要不要付款,为什么?,http:/,2023/9/5,28,二、托收的国际惯例,英文:Uniform Rules for Collection,ICC Publication No.522,中文:托收统一规则 国际商会第522号出版物,也称为URC522,1996年开始实施。托收规则的最早版本于1958年制定。
19、,http:/,2023/9/5,29,托收指示,URC522规定:一切托收单据必须附有一项单独的托收指示书,指示书表明以URC522为准则。代收行仅允许依该托收指示书行事。银行将不从审核单据中获取托收指示。除非托收指示中另有授权,从哪个当事人/银行那里收到托收单据,就遵从该当事人/银行的托收指示,代收行对其他当事人/银行的指令不予理会。,托收指示,就是托收行向代收行寄送托收单据的面函(Covering Letter)。322之前称为托收委托Collection Advice,322时期称为托收命令Collection Order,522称为托收指示Collection Instruction
20、。,http:/,2023/9/5,30,示例5.6 托收指示(苏钟祥等人,2004,p123),The Industrial&Commercial Bank Of ChinaCollection Instruction ORIGINAL To:,Date_Our Ref No_,Dear Sirs,We send you herewith the under-mentioned item(s)/documents for collection.,http:/,2023/9/5,31,Please follow instructions marked“”:,Deliver documents
21、against payment/acceptance.Remit the proceeds by airmail/cable.Airmail/cable advice of payment/acceptance.Collect charges outside_from drawer/drawee.Collect interest for delay in payment_days after sight at_%P.A.Airmail/cable advice of non-payment/non-acceptance with reasons.Protest for non-payment/
22、non-acceptance.Protest waived.When accepted,please advise us giving due date.When collected,please credit our account with_ Please collect and remit proceeds to _Bank for credit of our account with them under their advice to us.Please collect proceeds and authorize us by airmail/cable to debit your
23、account with us.Special Instructions:,For The Industrial&Commercial Bank of China,This collection is subject to Uniform Rules for Collection(1995 Revision)ICC Publication No.522,Authorized Signature(s),http:/,2023/9/5,32,托收指示的主要内容,代收行名称、地址;出票人名称、地址;汇票号码、出票日前、付款期限、金额;受票人名称托收单据名细;交单条件,从D/P、D/A中选定一种汇交款
24、项用信汇还是电汇退票时是否需要拒绝证书;收款指示;托收行名称、地址;,http:/,2023/9/5,33,托收指示中的收款指示,1、代收行是托收行的帐户行,收款指示为:When collected please credit our account with you under your cable/telex/SWIFT/airmail advice to us.收妥款项时,请贷记我行在贵行的帐户,并以电报/电传/SWIFT/航邮通知我行。,代收行向托收行汇交款项流程图,http:/,2023/9/5,34,2、托收行是代收行的帐户行,收款指示为:,Please collect the p
25、roceeds and authorize us by cable/telex/SWIFT/airmail to debit your account with us.请代收款项并以电报/电传/SWIFT/航邮授权我行借记贵行在我行的帐户。,代收行向托收行汇交款项流程图,http:/,2023/9/5,35,3、托收行与代收行彼此不是帐户行,托收行以第三家银行C为帐户行,收款指示为:,Please collect and remit the proceeds to C for credit of our account with them under their cable/telex/SWI
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