第三章汇款方式.doc

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1、第三章_汇款方式第三章 汇款方式第一节 国际汇兑 （INTERNATIONAL EXCHANGE，FOREIGN EXCHANGE） 1国际汇兑的动态概念：指通过国际间银行的“汇”与“兑” 来实现国与国之间债权债务的清偿和国际资金的转移。 “汇” 是指货币资金在不同国家之间的转移， “兑” 是指不同国家货币的相互转换。 2国际汇兑的静态概念： 指某种以外币表示的、用于国际结算的支付手段。通常称为 “外汇”。在国际贸易中，银行接受进出口商的委托，办理国际间的汇款、托收、信用证等业务。其中汇款属于顺汇业务，托收和信用证属于逆汇业务。 (1) 顺汇（REMITTANCE） 指资金流向与结算工具传递方

2、向一致的一种结算方式，如汇款。 (2) 逆汇（REVERSE REMITTANCE） 指资金流向和结算工具传递方向相反的一种结算方式，如托收、信用证。第二节 汇款方式概述一、汇款的基本概念及其当事人汇款（Remittance）是一种顺汇方式，是银行（汇出行）应汇款人（债务人）的要求，以一定的方式将一定的金额，通过其在国外联行或代理行作为付款银行（汇入行），付给收款人（债权人）的一种结算方式。汇款的四方基本当事人：remitter（汇款人） payee or beneficiary（收款人）remitting bank（汇出行） paying bank（汇入行，解付行）二、汇款方式的种类及其业务

3、程序汇款方式的种类：1电汇（Telegraphic Transfer, T/T）2信汇（Mail Transfer, M/T）3票汇（Remittance by Bankers Demand Draft, D/D）第三节 电汇汇款电汇汇款（Telegraphic Transfer, T/T）是汇款人委托银行（汇出行）以电报（Cable）、电传（Telex）或SWIFT 方式，指示汇入行解付一定金额给收款人的汇款方式。The telegraphic transfer is a remittance, at the request of a remitter, effected by an aut

4、henticated cable or telex or SWIFT sent by a remitting bank to a paying bank instructing the latter to pay a certain sum in money to a designated payee of the remittance.Beneficiary BVENEFICIARYRemitter 资金 电 电 收 付 汇 电 申 汇 据 款 请 汇 书 通 回 交 知 款 执 付 书 费 Paying BankRemitting Bank 加押电传/电报 付讫借记通知书 一、电报或电传的

5、电文Example One:FM: BANK OF ASIA, TIANJIN （汇出行）TO: THE HONGKONG AND SHANGHAI BANKING CORP., HONGKONG（汇入行）DATE: 1ST MARCHTEST 1235 OUR REF. 208TT0517 NO ANY CHARGES FOR US PAY USD 20，000.00 VALUE 1ST MARCH TO YOUR HAY WAY BUILDING BRANCH 58 STANLEY STREET HONGKONG（收款人的帐户行）FOR (CREDIT OF) ACCOUNT NO. 00

6、4-110-106028-001 FAVOURING PRECISION PHOTO EQUIPMENT LTD. HONGKONG（收款人）MESSAGE CONTRACT NO. P10158 ORDER PHOTO GRAPH CO. TIANJIN（汇款人）COVER DEBIT OUR HO ACCOUNT.Exercise 1:Remitting bank: Bank of China, HangzhouPaying bank: Midland Bank Ltd., LondonDate of cable: 10 JuneTest: 1234Ref No. 208TT0992Amo

7、unt: GBP62,000.00Value on: 10 JunePayee: Anglo International Co., Ltd, London Account No. 36998044 with Midland Bank Ltd., LondonMessage: Contrat No. 201541Remitter: Zhejiang International Trust & Investment Corp., HangzhouCover: Debit our HO accountFM: BANK OF CHINA, HANGZHOUTO: MIDLAND BANK LTD.,

8、LONDONDATE: 10 JUNETEST 1234 OUR REF 208TT0992 PAY GBP62,000.00 VALUE 10 JUNE TO YOURSELVES FOR CREDIT OF ACCOUNT NO. 36998044 OF ANGLO INTERNATIONAL CO. LTD., LONDON MESSAGE CONTRACT NO. 201541 B/O ZHEJIANG INTERNATIONAL TRUST & INVESTMENT CORP., HANGZHOU COVER DEBIT OUR HO ACCOUNT YOUR CHARGES FOR

9、 BENEFICIARY如payee这一栏改成：Payee: Anglo International Co., Ltd, London Account No. 36998044 with The First National Bank, London则电文如下：FM: BANK OF CHINA, HANGZHOUTO: MIDLAND BANK LTD., LONDONDATE: 10 JUNETEST 1234 OUR REF 208TT0992 PAY GBP62,000.00 VALUE 10 JUNE TO THE FIRST NATIONAL BANK, LONDON FOR CR

10、EDIT OF ACCOUNT NO. 36998044 OF ANGLO INTERNATIONAL CO. LTD., LONDON MESSAGE CONTRACT NO. 201541 B/O ZHEJIANG INTERNATIONAL TRUST & INVESTMENT CORP., HANGZHOU COVER DEBIT OUR HO ACCOUNT YOUR CHARGES FOR BENEFICIARY二SWIFT的电文MT100 CUSTOMER TRANSFERDate050315Sent toBKCHCNBJ910BANK OF CHINA, ZHEJIANGFro

11、m04HSBCHK25264HONGKONG AND SHANGHAI BANKING CORP., HONGKONG: 20/ transaction reference number TT31506:32A/ value date, currency code, amount 05315USD50,000.00:50/ ordering customer ANDERSON CO., HONGKONG:57/ account with bank BANK OF CHINA, ZHEJIANG:59/ beneficiary customer ZHEJIANG INTERNATIONAL TR

12、UST & INVESTMENT CORP., HANGZHOU:70/ details of payment CONTRACT NO 12345: 71A/ details of charges BENEFICIARY:72/ bank to bank information COVER DEBIT US三、美元通过CHIPS电支付方式Remitting bank: Industrial and Commercial Bank of China, HanzhouPaying bank: Chemical Bank, New YorkDate of cable: 9 JuneRef No.:

13、TT 03 -1548Amount: USD420,500.00Value on: 9 JunePayee: Fuji Bank Ltd., Tokyo a/c UID 012547 with their New York Branchby Chips ABA 809Message: Our LC 14261 their BP 60014189Remitter: Guangda Industrial Corp., HangzhouCover: Debit our US dollars accountFM: ICBC, HANGZHOUTO: CHEMICAL BANK. NEW YORKDAT

14、E: 10 JUNETEST 1234 OUR REF TT03-1548 PAY 420,500.00 VALUE 10 JUNE TO FUJI BANK LTD., NEW YORK BY CHIPS ABA 809 FOR CREDIT OF THEIR TOKYO OFFICE A/C UID 012547 MESSAGE OUR LC 14261 THEIR BP 60014189 ORDER GUANGDA INDUSTRIAL CORP., HANGZHOU COVER DEBIT OUR US DOLLARS ACCOUNT第四节 信汇汇款信汇汇款是汇出行应汇款人申请，将信汇

15、委托书（M/T Advice）或支付委托书（Payment Order）邮寄给汇入行，授权其解付一定金额给收款人的一种汇款方式。The mail transfer is a remittance, at the request of a remitter, effected by a mail advice or payment order sent by a remitting bank to a paying bank authorizing the latter to pay a certain sum in money to a designated payee of the remi

16、ttance.Beneficiary BVENEFICIARYRemitter 资金 信 信 收 付 汇 信 申 汇 据 款 请 汇 书 通 回 交 知 款 执 付 书 费 Paying BankRemitting Bank 邮寄信汇委托书 付讫借记通知书 第五节 票汇汇款一、票汇格式及其业务基本程序票汇汇款是汇出行应汇款人申请，开立以其分行或代理行为解付行的银行即期汇票（Bankers Demand Draft），支付一定金额给收款人的汇款方式。Beneficiary Remitter 资金 银行即期汇票 票 银 银 付 汇 行 行 申 即 即 款 请 期 期 书 汇 汇 票 票 交 款 付

17、 费 Paying BankRemitting Bank 汇款通知书（票根） 付讫借记通知书 Payee of the Bankers Demand Draft: the beneficiary of the remittanceDrawer: remitting bankDrawee: paying bank二、采用中心汇票支付中心汇票：付款行位于货币清算中心城市的汇票。汇票当事人如下：Drawer汇出行 Drawee汇出行在货币清算中心城市的联行或代理行Payee汇款的收款人 用中心汇票汇款，出票行不必调拨资金，手续较为简便。当收款人的所在地不在货币清算中心城市时，可在委托当地银行代收票款

18、。Comparison among the three kinds of remittances: T/T M/T D/DIt is in a form of dispatching cable or telex or SWIFTIt is in a form of mail advice or payment orderIt is in a form of bankers demand draftAuthentication is made by test key.By signature (on the payment orderBy signature (on the draft) It

19、 is a safe method of remittance.Not as safe as T/TNot as safe as T/TThe cost of remittance is higher.lowerlowerIt is the fastest and most prevalent method of remittance.Owing to its slower speed, banks reduce the use of M/T in the remittanceIt may be purchased by a bank other than drawee bank. It is

20、 a useful method of remittance.第六节 汇款头寸调拨和退汇一、头寸调拨汇款资金：头寸（Cover）汇款的偿付：头寸调拨（Reimbursement of Remittance Cover）汇入行的原则：收妥头寸，解付汇款。头寸的调拨方法：1当汇入行在汇出行开有帐户。帐户行 开户行 汇 入 行 汇 出 行 Payment order/ In cover, we have credited your a/c with us. 2当汇出行在汇入行开有帐户。 开户行 帐户行 汇 入 行 汇 出 行 Payment order/ In cover, please debit

21、 our a/c with you. Debit Advice/ your account debited 3当汇出行和汇入行同在第三家银行在开有帐户。 汇 入 行 汇 出 行 In cover, we have authorized X Bank to debit our a/c and credit youre a/c with them. 4当汇出行和汇入行不在同一家银行在开立帐户。（除书本中的举例外，还由可能是如下情况。）In cover, we have authorized X Bank to remit proceeds to you. 汇 入 行 汇 出 行 汇出行的帐户行汇入

22、行的帐户行 授权借记 头寸汇付 贷记通知 二、汇款的退汇1信汇、电汇的退汇2票汇的退汇汇票未交付时，由汇款人持原汇票到汇出行办理退汇。如汇票已交付，银行为维护自身信誉，不接受退汇。3汇票的挂失：（a）汇款人出具认赔保证书；（b）汇出行补发汇票。 英国（a）收款人出具认赔保证书；（b）付款行向收款人无提示付款。第七节 汇款方式在国际贸易中的应用汇款可用于货款的结算，也可用于从属费用的结算。一、货款的结算（一）预付货款 （Payment in Advance）通常为预付订金，以防毁约。（二）货到付款（Payment after the Arrival of Goods）又称Open Account

23、 Transaction , Deferred Payment Transaction。货到付款又分：1售定（Be Sold out/ up）特点：主要用于鲜活商品的贸易，由于其数量、质量不固定，难以用L/C结算；出口单据不是通过银行寄出，而是随货物带出。售价及付款时间事先确定，通常是货到立即付款货一个月后付款。2寄售（Consignment）出口方和进口方其实是委托与受托关系，不是买卖关系。二、从属费用的结算用于支付国际贸易项下的运费、保险费、佣金与折扣、赔款、罚款、押金、利息、租赁费用等从属费用。数额不大，对双方影响小，采用汇款方式比较方便。汇款结算方式的特点：1风险较大；2进出口双方的资金负担不平衡；3结算简单、迅速、费用低。8 / 8