【正文】 ange (Draft) 匯票 ④ Commercial Acceptance Bill and Banker’s Acceptance Bill ? 商業(yè)承兌匯票 (Commercial acceptance bill): 遠(yuǎn)期的商業(yè)匯票，經(jīng)企業(yè)或個(gè)人承兌后，稱為商業(yè)承兌匯票。 ? 跟單匯票（ Documentary Draft），指附有包括運(yùn)輸單據(jù)在內(nèi)的商業(yè)單據(jù)的匯票。School of International Economics Chapter 9: Payment of Purchase Price 貨款的支付 School of International Economics Payment of Purchase Price ? Settlement of purchase price 貨款的結(jié)算 Collection and payment of foreign exchange 外匯的收付 ? Time, mode, place and currency of payment School of International Economics Payment of Purchase Price A. Instrument of payment B. Modes of Payment C. Combination of different modes of Payment D. Terms of payment in the contract School of International Economics A. Instrument of payment 支付工具 ? Instrument of payment 支付工具 1. Currency 貨幣 2. Bill 票據(jù) School of International Economics A. Instrument of payment 支付工具 1. Currency 貨幣 ① Currency of the seller’s country ② Currency of the buyer’s country ③ Currency of a third country School of International Economics A. Instrument of payment 支付工具 ? Choosing Currency ① Convertibility and stability of the currency 貨幣的可兌換性和穩(wěn)定性 ② Tendency of fluctuation of the currency School of International Economics A. Instrument of payment 支付工具 2. Bill 票據(jù) a. Bill of Exchange b. Promissory Note c. Cheque or Check School of International Economics A. Instrument of payment 支付工具 a. Bill of Exchange (Draft) 匯票 ? Is an unconditional order in writing, addressed by one person (drawer) to another (drawee), signed by the person giving it, requiring the person to whom it is addressed (drawee or payer) to pay on demand, or at a fixed or determinable further time, a sum certain in money to, or to the order of, a specified person, or to any bearer (payee). School of International Economics A. Instrument of payment 支付工具 a. Bill of Exchange (Draft) 匯票 是由一個(gè)人向另一個(gè)人簽發(fā)的，要求對(duì)方（接受命令的人）即期或定期或在可以確定的將來(lái)時(shí)間，向某人或其指定的人或持票人支付一定金額的無(wú)條件的書面支付命令。 ? 銀行匯票多是光票。 ? 遠(yuǎn)期匯票（ time bill, usance bill）是在出票一定期限后或特定日期付款。 School of International Economics a. Bill of Exchange (Draft) 匯票 ? General Procedures in Handling A Bill of Exchange (Draft) ① Drawing ② Presentation ③ Acceptance ④ Payment ⑤ Endorsement ⑥ Protesting School of International Economics General Procedures in Handling A Bill of Exchange (Draft) ① Drawing （ Issue）出票 ? Means the act of the drawer in filling up the bill of exchange with particulars as to the name of the drawee, the amount payable, the date of payment and name of payee, ? and after signature, the drawer may present the bill to the drawee through the medium of the payee or a banker. ? 出票是指出票人在匯票上填寫付款人、付款金額、付款日期和地點(diǎn)以及受款人等項(xiàng)目，經(jīng)簽字交給受票人的行為 . School of International Economics Drawing （ Issue）出票 ? Three ways to stipulate the payee ① Restrictive payee ② To order ③ To bearer School of International Economics Drawing （ Issue）出票 ① Restrictive payee 限制性抬頭 ? Such as “pay ABC Co. Ltd. only” or “pay ABC Co. Ltd., not negotiable” (不準(zhǔn)流通 ) ? Can not be negotiated or transferred to another party. (不能流通轉(zhuǎn)讓 ) School of International Economics Drawing （ Issue）出票 ② To order 指示性抬頭 ? Such as “pay ABC Co. Ltd. or Order” or “pay to the order of ABC Co. Ltd.” ? Can be negotiated or transferred to another party after endorsement by the payee or the amount may be collected by the payee himself. School of International Economics Drawing （ Issue）出票 ③ To bearer 持票人或來(lái)人抬頭 ? Such as “pay to bearer” or “pay to ABC Co. Ltd. or bearer” ? Does not need the endorsement by another party and can be negotiated or transferred merely by delivery. ? 無(wú)須由持票人背書，僅憑交付匯票即可轉(zhuǎn)讓。 School of International Economics General Procedures in Handling A Bill of Exchange (Draft) ④ Payment 付款 ? Means the act of the drawee or the acceptor to pay the amount of the bill of exchange to the holder of the bill. ? The holder of the bill must present the bill of exchange. ? 是指付款人或承兌人向持票人清償匯票金額的行為。 School of International Economics General Procedures in Handling A Bill of Exchange (Draft) ⑥ Protesting 拒付 ? When a bill has been duly presented for acceptance or payment and the acceptance or payment has been refused, the bill is said to be dishonoured. ? 持票人向付款人提示匯票要求承兌或付款時(shí)，付款人拒絕承兌或拒絕付款，均稱拒付。 School of International Economics I. Remittance 匯付 (又稱匯款 ) ? Parties in Remittance 1. Remitter (匯款人 ): usu. importer 2. Payee or Beneficiary (收款人 ) : usu. exporter 3. Remitting Bank (匯出行 ): usu. importer’s bank 4. Paying Bank (匯入行 ): usu. exporter’s bank School of International Economics I. Remittance 匯付 (又稱匯款 ) ? Kinds of Remittance 1. Mail Transfer (M/T) 2. Telegraphic Transfer (T/T) 3. Demand Draft (D/D) School of International Economics I. Remittance 匯付 (又稱匯款 ) 1. Mail Transfer (M/T) 信匯 ? The buyer gives money to a local bank which sends a trust deed (信托書 ) for payment to its correspondent bank at the seller’s end by mail and entrusts it with the task to pay money to the seller. ? 匯出行應(yīng)匯款人的申請(qǐng)，將信匯委托書寄給匯入行，授權(quán)解付一定金額給收款人。由收款人憑票向匯票上的付款人（銀行）取款。 Process of D/P at Sight ? A ? A Exporter Remitting Bank Collecting Bank Importer ① ② ⑧ ⑦ ③ ④ ⑤ ? School of International Economics ① Documents Against Payment b) D/P after sight 遠(yuǎn)期付款交單 ? After shipment of the goods, the exporter shall draw a usance bill of exchange, and send it as well as shipping documents to a local bank, through which and whose correspondent bank the documentary draft is presented to the importer. The importer shall accept the usance draft, and make payment on the due date of the usance bill. ? 出口方按合同規(guī)定日期發(fā)貨后，開具遠(yuǎn)期匯票連同全套貨運(yùn)單據(jù)，委托銀行向進(jìn)口人提示，進(jìn)口方審單無(wú)誤后在匯票上承兌，于匯票到期日付清貨款，然后從銀行處取得貨運(yùn)單據(jù)。 ? 這種托收方式的性質(zhì)與承兌交單差不