國際貿(mào)易支付方式

內(nèi)容概要

我國實(shí)行對外開放政策以來，對外貿(mào)易和國際金融業(yè)務(wù)向深廣發(fā)展，外貿(mào)和財經(jīng)部門的同志對國際貿(mào)易支付方式的全面了解就更為迫切。為了適應(yīng)這種新的形勢，我撰寫了這本《國際貿(mào)易支付方式》。
    本書屬于外貿(mào)和金融英語范疇，講述國際上進(jìn)出口商之間的支付方式和具體做法。分匯付、托收和信用證三大類。托收包括即期付款交單、遠(yuǎn)期付款交單和承兌交單三種方法以及各種方法的利弊和使用要領(lǐng)。在信用證這個部分，講述十六類信用證的定義和用法，所需裝船單據(jù)，常用條款和特殊條款，出口商審證的定義和用法，所需裝船單據(jù)，常用條款和特殊條款，出口商審證的注意事項(xiàng)。本書在撰寫時力求反是映新時代外貿(mào)和財經(jīng)實(shí)踐的同時，還著重加強(qiáng)專業(yè)書籍的實(shí)用性，引述了國際商會的跟單信用證統(tǒng)一習(xí)慣和做法，最后一個單元收編了信用證、提單和保險單的實(shí)樣。
    本書以英漢對照編排，可作外貿(mào)、外經(jīng)、財政、金融院?；蛑袑５慕炭茣徒處熃虒W(xué)參考書。也可作外貿(mào)公司、合資企業(yè)、銀行界、租賃公司、信托投資公司等行業(yè)和經(jīng)貿(mào)部、財政部等部分干部的進(jìn)修教材和業(yè)務(wù)參考書。

書籍目錄

引言一 匯付  1.信匯  2.電匯  3.票匯二 托收  1.概論  2.付款交單  3.承兌交單  4.托收程序圖  5.托收的利和弊  6.托收術(shù)語解釋三 信用證  1.概論     1.1在對外貿(mào)易信用證為什么得到廣泛使用？     1.2信用證定義     1.3信用證有關(guān)各方     1.4信用證項(xiàng)下的匯票     1.5直接開證和間接開證     1.6拒付  2.信用證種類     2.1即期信用證     2.2遠(yuǎn)期信用證     2.3可撤消和不可撤消信用證     2.4不保兌和保兌信用證     2.5可轉(zhuǎn)讓和可分割信用證     2.6無追索權(quán)和有追索權(quán)信用證     2.7跟單和光票信用證     2.8預(yù)支信用證和打包貨款     2.9循環(huán)信用證     2.10流通信用證或旅行信用證  3.信用證的基本語和常用條款     3.1收信人     3.2通知行     3.3開頭語     3.4常用裝般單據(jù)     3.5信用證規(guī)定的商品外稱、裝遠(yuǎn)洪、目的港、轉(zhuǎn)船、分批、交貨期、有效期和墨頭     3.6匯票必須注明信用證號碼、開證日期和開證行名稱     3.7開證行保證條款     3.8國際商會的統(tǒng)一習(xí)慣和做法  4.信用證特殊條款     4.1抵制故對國產(chǎn)品和載貨船只條款     4.2裝船要求     4.3數(shù)量要求     4.4傭金、折扣和利息條款     4.5帶特殊要求和裝船單據(jù)   5.審核信用證     5.1調(diào)查銀行的政治態(tài)度和資信情況     5.2審核信用證的詳細(xì)內(nèi)容     5.3注意事項(xiàng)四 信用證和裝船單據(jù)實(shí)樣

章節(jié)摘錄

　　At the request of Messrs of its—(the name of importer or its　agent), we hereby issue our confirmed, irrevocable documentary Letter of Credit No.-- in your favour for account of　Messrs-- (the name of importer) for the amount of $.5000 (Say　Pound sterling five thousand only) available for 100% of invoice value against your draft(s) at sight drawn on us accompanied　by　the following　shipping　documents　marked with numbers.　　When the addressee is the advising bank, the opening sentence is usually written in this way:　　Please notify Messrs--(the name of exporter and its address) that by order of Messrs--(the name of importer or its　agent), we open our confirmed, irrevocable documentary Letter　of Credit No.--for an amount not exceeding total of　US　　Dollar 50746 (Say--) available against surrender of the following documents bearing our Credit number and the full name &　address of the openers.　　The expressions in the above sentences have many similar　ways of writing:　　(a)　at the request of:　　by order of　　under the instruction of　　(b)　to issue an L/C:　　to open an L/C　　to establish an L/C　　(c)　our letter of credit:　　this letter of credit　　above letter of credit　　(d)　for the amount of:　　to the amount of　　in amount of　　amounting to　　應(yīng)……公司(進(jìn)口公司名稱或其代理人)申請，茲開立第……　　號保兌的、不可撤消的跟單信用證。本證以貴公司為受益人，買方　　為……公司(進(jìn)口公司名稱)，最高金額為$．5000(伍仟英鎊整)?！　”咀C憑貴公司開具以我行為付款人按發(fā)票金額100％計算的即期　　匯票付款，并隨附下列寫上數(shù)字的裝船單據(jù)。　　當(dāng)收信人是通知行時，開頭語通常這樣書寫：　　請將以下各節(jié)通知……公司(出口公司名稱及地址)；應(yīng)……　　公司(進(jìn)口公司名稱或其代理人)申請，本行茲開立保兌的、不可　　撤消的跟單信用證第……號，最高金額為US Dollars 50746(伍　　萬零柒佰肆拾陸美元整)，議付須提交下列注明本證號碼和開證申　　請人的公司全名和地址之裝船單據(jù)。　　開頭語中的措詞有許多類似寫法?！　?a)應(yīng)……申請：　　按……指示　　在……要求下　　(b)開立信用證：　　開出信用證　　(c)我們的信用證：　　本信用證　　上述信用證　　(d)金額為：　　金額達(dá)到　　金額是　　最高金額達(dá)　　　　　　(1)　Why is payment by L/C commonly used in foreign　trade?　　The reason is very simple. Buyer and seller are in different　countries and they, generally speaking, do not know each other, consequently the method of payment is a real problem to the　both.　For instance, a buyer in England wishes to buy from a　seller in New York a quantity of Wheat,　There are many　methods in which the transaction may be financed.　　The buyer may send cash or bankers draft with his order　to the seller. But there are obvious objections to such a scheme.　First, the buyers capital will be tied up from the time of remitting　it until the goods arrive and are sold, especially in cases where　the goods ordered can only be shipped by the seller months or　years afterplacing the order.　Secondly, the seller may be unknown to the buyer, and his commercial integrity may be questionable.　With the buyers cash or draft safely in the sellers　hand, he might refuse to fulfill the contract, leaving the buyer　with merely a right of action against the seller.　Again, even　if the seller does carry out his side of the bargain, the goods　　might be found to be of inferior quality upon arrival at destination;　True, the buyer will probably have a right to reject the　goods, but rejection will not recoup him for what he has paid　out.　He will still be forced to take action--an action which　might have to be pursued in a foreign country.　The disadvantages of such a transaction are obvious.　　Another method of financing a transaction is for the seller　to ship the goods and rely on the buyers promise to remit the　purchase price when the goods arrive in London.　But in this　case the difficulties which confront the buyer are reversed. The　buyers commercial honesty, the prospects of a falling world　　market, which would give him an incentive to reject the goods　on any pretext, and the buyers continued solvency are all matters that will be a risk to the seller.　Even supposing the transaction is completed as agreed, the seller would have to wait for his money from the time he shipped the goods until he receive the　　remittance from the buyer, which again might be a matter of months.　　The third method is for the seller to draw on the buyer for the purchase price on D/P basis.　But there is always the risk that by the time the goods arrive in London, the buyers financial position may have deteriorated or the market is unfavourable to the buyer and he may be unable or not prepared to meet the draft.　The seller might thus be left with a cargo of wheat at his disposal, at a distant port, possibly on a falling　market, and the necessity of action against the buyer.　If a transaction is concluded under "D/A　Payment",　the risk which　confronts the exporter is doubtless greater because D/A calls　for the delivery of shipping documents against acceptance of　exporters draft.　When the draft has been accepted by　the　importer, and the documents are released to him, the sole security　of the exporter is the good faith of the acceptor.　　　　　　Another kind is called "green clause L/C".　Green clause and red clause are basically the same.　The green clause is more strict with the exporter.　With the anticipatory money, he has to buy goods and store them in a warehouse in the name of the opening bank.　Then he effects shipment.　Originally this clause was written in green colour.　Hence. the L/C is named after this way of writing.　　(b)　Packing credit　　By the way, we should have a discussion on packing credit. It has nothing to do with an anticipatory L/C.　It is the local　bank in sellers place that gives credit to the seller.　The export　country takes this step to promote export business.　The seller　borrows certain amount of money from his local bank on the　　basis of an L/C received from abroad.　With this money, he　buys and packs the goods stipulated in the L/C, then he makes　shipment.　At the time of negotiation, the local bank deducts　the loan and the interest.　The lending bank himself runs the　risk of the loan.　It has nothing to do with the buyer and the opening bank.　　(9)　Revolving L/C　　(a)　The definition of revolving L/C　　If the two parties of a transaction close a cohtract on long　term and allow partial shipments, the buyer often establishes　a revolving L/C so as to simplify formalities and reduce expenses.　After the total or partial amount of the L/C has been　used up, it can be restored to the original amount.　The L/C　can be used again and again until the stipulated times of use　and the stipulated total amount have been reached.　　(b)　The four kinds of revolving L/C　　A.　Automatic revolving L/C　　When the amount has been used up in certain period of　time, it can be restored automatically to the original amount　without the instruction of the opening bank.　　……

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