【正文】 ? 這種托收方式的性質(zhì)與承兌交單差不多。由收款人憑票向匯票上的付款人（銀行）取款。 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，付款人拒絕承兌或拒絕付款，均稱拒付。 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. ? 無須由持票人背書，僅憑交付匯票即可轉(zhuǎn)讓。 ? 銀行匯票多是光票。 ? 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 General Procedures in Handling A Bill of Exchange (Draft) ② Presentation 提示 ? Refers to the act of the holder of the bill of exchange presenting the bill to the drawee, asking the latter either to pay or to accept the bill. ? The drawee’s receiving or seeing the bill is called “sight”. 付款人看到匯票叫 “ 見票 ” 。 School of International Economics General Procedures in Handling A Bill of Exchange (Draft) ⑥ Protesting 拒付 ? The holder has an immediate right to take action against all parties to the bill the right of recourse (追索權(quán) ). ① The holder must give a formal notice of dishonour (發(fā)出拒付通知 ) to all the parties he wishes to make liable. ② The holder should apply for a letter of protest (拒絕證書 ) from the notary public. School of International Economics 2. Bill 票據(jù) b. Promissory Note 本票 ? Is an unconditional promise in writing made by one person to another signed by the maker, engaging to pay, on demand or at a fixed or determinable future time, a sum certain in money to, or to a order of, a specified person or to a bearer. ? 一個人向另一個人簽發(fā)的，保證于見票時或定期或在可以確定的將來的時間，對某人或其指定的人或持票人支付一定金額的無條件的書面承諾 . School of International Economics 2. Bill 票據(jù) ? Kinds of Promissory Note ① Commercial promissory note ? Sight or Time ? No “Acceptance” ② Banker’s promissory note ? Sight School of International Economics 2. Bill 票據(jù) c. Cheque (Check) 支票 ? Is an unconditional order in writing drawn on a banker signed by drawer, requiring the banker to pay on demand a sum certain in money to, or to the order of specified person or to a bearer. ? “A bill of exchange drawn on a bank payable on demand.” ? 以銀行為付款人的即期匯票，即存款人對銀行的無條件支付一定金額的委托或命令。 School of International Economics I. Remittance 匯付 (又稱匯款 ) ? Use of Remittance 1. Payment in Advance 預(yù)付貨款 ? Cash with Order (.) 定貨付現(xiàn) 2. Cash on Delivery (C. O. D.)交貨付現(xiàn) ,貨到付款 3. Open Account Trade 記帳交易 Process of Remittance —— under T/T， M/T ? A 收款人 Exporter 匯款人 Importer Remitting Bank Paying Bank 合 同 ① ② ③ ⑦ ④ ⑤ ⑥ School of International Economics 匯付的流程說明 ① 電匯申請書 ② 回單 ③ 電匯款通知 ④ 匯款通知 ⑤ 收據(jù) ⑥ 付款 ⑦ 付訖借記 School of International Economics B. Modes of Payment II. Collection 托收 ? The exporter draws a bill and asks his bank to arrange for the acceptance or payment of the bill overseas, and the bank will carry his task through its own branch office abroad or a correspondent bank. This procedure is termed as collection of proceeds of sales. ? 托收是指債權(quán)人（出口人）出具匯票 , 委托銀行向債務(wù)人（進(jìn)口人）收取貨款的一種支付方式。如果進(jìn)口人在匯票到期時拒付，則與銀行無關(guān)，應(yīng)由出口人自己承擔(dān)風(fēng)險。 School of International Economics D/P after sight 遠(yuǎn)期付款交單 ? “D／ P， T／ R” (付款交單，憑信托收據(jù)借單 ) ? 指出口人指示代收行借單，主動授權(quán)銀行憑信托收據(jù)借單給進(jìn)口人，那么進(jìn)口人在承兌匯票后可以憑信托收據(jù)先行借單提貨。由匯出行應(yīng)匯款人的申請，開立以其代理行或賬戶行為付款人，列明匯款人所指定的收款人名稱的銀行即期匯票，交由匯款人自行寄給收款人。從票面金額中扣減按貼現(xiàn)率結(jié)算的貼息后，將余款付給持票人。 ? 銀行承兌后成為該匯票的主債務(wù)人，所以銀行承兌匯票是一種銀行信用。. Stg. 100 London, 15th July, 1995 On demand pay to John Wood or bearer the sum of One Hundred Pound (English Currency) only. (Signed) Thomas Jones To: Mr. James Arthur Manchester School of International Economics a. Bill of Exchange (Draft) 匯票 ? Classification of Bills of Exchange ① Commercial bill and banker’s bill ② Clean bill and documentary bill ③ Sight (demand) bill and time (usance) bill ④ Commercial acceptance bill and banker’s acceptance bill School of International Economics a. Bill of Exchange (Draft) 匯票 ① Commercial bill and banker’s bill ① Commercial bill (商業(yè)匯票 ): the drawer is a mercial firm ② Banker’s bill (銀行匯票 ): the drawer is a bank School of International Economics Classific