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1、商务英语函电 BUSINESS ENGLISH CORRESPONDENCE 第1页 Negotiation of a Contract (inquiry,offer,counter-offer,acceptance,contract)-Execution of a contract (payment,shipment,packing,insurance,dispute and claim)第2页Chapter 8 Terms of payment支付条款支付条款第3页Teaching objective-the instruments used in international trade.
2、-special terms and expressions.-letter writing&translation skills.第4页International settlement-international payments and settlements are financial activities conducted among different countries in which either payments are effected or funds are transferred from one country to another for the purpose
3、 of settling accounts,debts,claims,etc.国际结算国际结算第5页Types of international settlement.usually is divided into three broad categories:-remittance -collection -letter of credit.第6页International customs and practices(1)International Practices concerning Bills 票据:Bill of Exchange Act,1882,英国票据法 英美法系票据法经典代
4、表 Geneva Uniform Bill Act.日内瓦统一票据法 大陆法系票据法代表第7页（2）International Practices concerning Settlement:Uniform Rules for Collection,ICC Publication No.522 托收统一规则 简称 URC522 Uniform Customs and Practice for Commercial Documentary Credits,1993 Revision,ICC Publication No.500 跟单信用证统一通例 简称UCP500 UCP600第8页Bankin
5、g network Commercial banks have the following net works -correspondent bank or correspondents 代理行 或业务往来行 -branch&sub-branch(also called sister bank)分行和支行第9页 Payment Instruments支付工具支付工具第10页 Learning FocusDraft 汇票l Definitionl Parties involvedl Contentl Types Promissory Note 本票Check 支票l Definitionl Pa
6、rties involvedl Types *Acts of Draft 票据行为第11页Definition of Draft Draft 汇票 is an unconditional written order signed by one party(drawer 出票人出票人)requiring a second party(drawee 受票人受票人/payer 付款人付款人)to make payment in lawful money immediately or at the determinable future time to the third party(payee 收款
7、人收款人).汇票是出票人签署无条件执行书面命令，要求第二方即受票人/付款人马上或在未来某一特定时间内以法定货币付款给第三方即收款人。第12页Parties Involved c.收款人 (usu.Exporter or Exporters bank)DRAWERDRAWEE/PAYERPAYEEDRAFT/ORDERa.出票人 (usu.Exporter or Exporters bank)b.受票人受票人/付款人付款人 (usu.Importer or Importers bank)第13页 纽约A企业向巴黎B企业采购一批商品。价值为10，000美元，约定装运后30天付款。巴黎企业C向纽约企
8、业D采购一批商品，价值为10,000美元。而企业B与C之间刚好存在某种业务关系，C将物品与劳动以借贷方式提供给B。他们之间关系：New York Paris美国企业A 法国企业B美国企业D 法国企业C商品商品现金现金商品商品现金现金现金现金商品商品第14页 1._ 企业开立一张汇票，收款人是 _付款人是 _。汇票开立后，B将汇票交给 C.B将其对A债权转让给C，委托A对C直接支付来处理其对C该推行债务。以此处理B与A,A与C之间债权债务关系.New York Paris美国企业A 法国企业B美国企业D 法国企业C商品商品现金现金商品商品现金现金现金现金商品商品法国法国B法国企业法国企业C美国企
9、业美国企业A第15页 2.法国企业C收到汇票后，为了清偿其对美国企业D债务，能够将以上汇票经过背书背书转让给D，由D去向A提醒提醒汇票，要求A付款。New York Paris美国企业A 法国企业B美国企业D 法国企业C商品商品现金现金商品商品现金现金现金现金商品商品第16页Date and place of issue Date and place of issue 签发日期、地点签发日期、地点Name of Payee Name of Payee 收款人姓名收款人姓名Currency and Currency and Amount Amount 货币名称、金额数目货币名称、金额数目Name
10、 of Drawee/Payer Name of Drawee/Payer 受票人受票人/付款人姓名付款人姓名Drawers name signature Drawers name signature 出票人姓名及署名出票人姓名及署名“Draft”or“Bill of Exchange”“Draft”or“Bill of Exchange”汇票字样汇票字样 Unconditional order to pay Unconditional order to pay 无条件支付命令无条件支付命令Time of payment Time of payment 支付时间支付时间Credit refer
11、ence Credit reference 信用备查信用备查Content of Draft 第18页A Typical DraftlEXCHANGE for U.S.$236000.00 Shanghai,May25,lAt 30 days sight of this FIRST of Exchange（Second of the same tenor and date being unpaid）pay to the order of Bank of China Shanghai Branch the sum of U.S.dollars TWO HUNDRED AND THIRTY-SIX
12、 THOUSAND ONLY value received.l To:J&H Company For:China Machinery&Equipmentl 85 Malya Road Import&Export Corp.,S.B.l New York,U.S.A (Signed)Drawee受票人受票人Drawer出票人出票人Payee收款人收款人第19页Bill of Exchange/Draft信用证开证行名称信用证开证行名称信用证开证行名称信用证开证行名称信用证号码信用证号码信用证号码信用证号码开证日期开证日期开证日期开证日期汇票号码汇票号码汇票号码汇票号码小写货币金额小写货币金额出票
13、日期、地点出票日期、地点出票日期、地点出票日期、地点付款期限付款期限付款期限付款期限收款人收款人收款人收款人大写货币金额大写货币金额付款人名址付款人名址付款人名址付款人名址出票人名址及签章出票人名址及签章出票人名址及签章出票人名址及签章第20页1.According to the identity of drawer/drawee a.Bankers Draft （银行汇票）b.Commercial Draft（商业汇票）2.According to whether or not commercial documents are attached a.Clean Bill（光票）b.Docum
14、entary Bill（跟单汇票）3.According to the time of payment a.Sight/Demand Draft（即期汇票）b.Time/Usance/Term Draft（远期汇票）Types of Draft 第21页1.According to the identity of drawer/drawee a.Bankers Draft （银行汇票）Draft drawn among banks.It is mainly used in settling payment obligations between banks.b.Commercial Draft
15、（商业汇票）Draft drawn among traders/companies.It is the mostly used instrument in world trade.Types of Draft 第22页Drawee/Payer受受票人票人/付款人付款人第23页2.According to whether or not commercial documents are attacheda.Clean Bill（光票）paid without the presentation of any other documents attached.A bankers draft is us
16、ually clean.b.Documentary Bill（跟单汇票：国国国国际际际际贸贸贸贸易易易易中中中中使使使使用用用用最广泛最广泛最广泛最广泛）can be paid only when certain other documents,e.g.shipping documents have been attached to and presented together with the draft.Commercial drafts are usually documentary.Types of Draft 第24页3.According to the time of paymen
17、ta.Sight/Demand Draft（即期汇票）Payment is to be made at the sight of the draft.b.Time/Usance/Term Draft（远期汇票）Payment is to be made in a specified number of days after sight,or after the date of issue or acceptance,or at a fixed future time.Types of Draft 第25页Sentence Translationwe propose to pay by Bill
18、 of Exchange at 30 days,documents against acceptance.Please confirm if it is acceptable to you.我们提议以见票后30天付款汇票承兑交单方式支付。如你方能接收，请确认。we agree to draw on you a sight draft through a bank for the value of the goods ordered.我们同意经过银行开出即期汇票向你方收取货款。第26页Acts of Draft 票据行为票据行为 The major acts of draft include I
19、ssue 出 票,Presentation 提醒,Acceptance 承兑,Payment支付,Endorsement 背书,Discount 贴现，Dishonor 拒付,and Recourse 追索.Issue（出票）（出票）Issue refers to the fact that the Drawer draws up a bill of exchange,signs it and delivers it to the Drawee/Payer.出票人签发汇票并交付给收款人行为。第27页Acts of Draft 票据行为票据行为 Presentation（提醒）（提醒）Prese
20、ntation refers to the fact that the Bearer delivers the draft to the Payer for payment or acceptance.持票人将汇票提交付款人要求付款或承兑行为。a.Presentation for payment（付款提醒）（付款提醒）b.Presentation for Acceptance（承兑提醒）（承兑提醒）第28页Acts of Draft 票据行为票据行为Acceptance（承兑）（承兑）Acceptance means that the Payer accepts the time draft，
21、signing“accepted”on the draft with date and signature.付款人在持票人向其提醒远期汇票时，在汇票上署名，承诺于汇票到期时付款行为。详细做法是付款人在汇票正面写明“承兑（Accepted）”字样，注明承兑日期，于签章后交还持票人。Note:The acceptor(承承兑兑人人)is legally bound by acceptance.第29页Endorsement（背书）Endorsement means the endorser/bearer signs his name on the back of the draft,indicat
22、ing the title of the draft is transferred to another party/endorsee.It is an act of negotiation（转让）.背书人/转让人在汇票后面签上自己名字，并记载被背书人名称，把汇票权利转让给被背书人即受让人。受让人成为持票人，是票据债权人。受让人有权以背书方式再行转让汇票权利。Acts of Draft 票据行为票据行为第30页Types of Endorsement（背书）（背书）1).Blank endorsement（空白背书（空白背书/不记名背书）不记名背书）2).Specific endorsemen
23、t（记名背书）（记名背书）3).Restrictive endorsement（限定背书）（限定背书）Acts of Draft 票据行为票据行为第31页Types of Endorsement（背书）（背书）1).Blank endorsement（空白背书（空白背书/不记名背书）不记名背书）The draft specifies NO endorsee and can be transferred many times.FOR C COMPANY (SIGNED)*C company 是背书人 Acts of Draft 票据行为票据行为第32页Types of Endorsement（背
24、书）（背书）2).Specific endorsement（记名背书）（记名背书）The draft specifies AN endorsee with“pay to order”or“pay to order of”and can be transferred many times.PAY TO THE ORDER OF D COMPANY FOR C COMPANY (SIGNED)*D company 是被背书人，C company 是背书人Acts of Draft 票据行为票据行为第33页Types of Endorsement（背书）（背书）3).Restrictive endo
25、rsement（限定背书）（限定背书）The draft specifies just ONE endorsee with“pay to only”,thus forbidding further negotiation.uPAY TO D COMPANY ONLLY FOR C COMPANY (SIGNED)u PAY TO D COMPANY NOT TO ORDER FOR C COMPANY (SIGNED)Acts of Draft 票据行为票据行为第34页Discount（贴现）（贴现）If the Bearer intends to get payment before the
26、 accepted draft is actually due for payment，a time draft can be discounted at a Discounting Bank in international trade 贴现指远期汇票远期汇票（经进口商）承兑后，还未到期。出口商为了提前取得货款提前取得货款，将汇票转让给银行，由银行从票面金额票面金额（face value)中扣减按一定贴现率贴现率（discount rate)计算贴现利息贴现利息(discount interest)后，将余款余款付给持票人（出口商）行为。Acts of Draft 票据行为票据行为第35页
27、Dishonor（拒付）（拒付）The draft is dishonored when the Drawee refuses to accept the draft or make the payment.Recourse (追索追索)出现拒付，持票人有追索权。即有权向其前手（背书人、出票人）要求偿付汇票金额、利息和其它费用权利。Acts of Draft 票据行为票据行为第36页Write a Draft as required below.杭州景程进出口公司向新加坡Optrex公司出售玩具一批，发票总金额为USD1256.00。承运人来电告知货已到达目地。现出口商欲收回货款，于12月15
28、日向进口商开立汇票，要求进口商见票后15天按照发票金额全额付款。注：出口商收款银行为“中国银行浙江省分行”，进口商地址为 Hyde Road 12#,Singapore City,Singapore.Exercise:第37页EXCHANGE for USD EXCHANGE for USD At sight ofAt sight of this First OF Exchange(Second this First OF Exchange(Second of the same tenor and date being unpaid)pay to the of the same tenor a
29、nd date being unpaid)pay to the order of order of the sum ofthe sum of U.S.U.S.dollars dollars value received.value received.To:To:For:For:President XXXPresident XXX Bill of Exchange1,256.001,256.00 HangzhouHangzhou,Dec 15,Dec 15,15 days 15 days Bank of China Zhejiang BranchBank of China Zhejiang Br
30、anch ONE THOUSAND TWO HUNDRED AND FIFTY SIX ONE THOUSAND TWO HUNDRED AND FIFTY SIX ONLYONLYOptrex CompanyOptrex Company 12 Hyde Road,12 Hyde Road,Singapore City,Singapore.Import and ExportImport and Export Company.Company.HangzhouHangzhou JingchengJingcheng第38页 Learning FocusDraft 汇票l Definitionl Pa
31、rties involvedl Contentl Types Promissory Note 本票Check 支票l Definitionl Parties involvedl Types *Acts of Draft 票据行为第39页Definition of Promissory Note The promissory note 本票 is an unconditional promise in writing made by one person(the maker 出票人出票人)to another(the payee/holder 收款人收款人/持票人）持票人）signed by t
32、he maker to engaging to pay on demand or at a fixed or determinable time a certain amount of money to or to the order of a specified person or to bearer 持有些人.本票是由出票人署名发出给持票人/收款人无条件书面承诺，确保一经要求或在未来一个安排好日期即支付一个特定数目标款项给某个特定人或他指定人或持票据人。第40页How many parties are involved in promissory note?2 parties a.The
33、Maker/Issuer 出票人 (usu.importer or importers bank)b.The Payee/holder 收款人/持有些人 (usu.exporter or exporters bank)第41页 纽约A企业向巴黎B企业采购一批商品。价值为10，000美元，约定装运后30天付款。巴黎企业C向纽约企业D采购一批商品，价值为10,000美元。而企业B与C之间刚好存在某种业务关系，C将物品与劳动以借贷方式提供给B。他们之间关系美国企业A 法国企业B美国企业D 法国企业C商品商品现金现金商品商品现金现金现金现金商品商品案例案例1本票本票处理方案？处理方案？第42页美国企业
34、A 法国企业B美国企业D 法国企业C商品商品现金现金商品商品现金现金现金现金商品商品案例案例1本票本票处理方案？处理方案？_开立一张本票交给_，以此作为对B确保推行债务义务债权凭证。B将本票背背书书转让给C来推行其对C债务。一样，C能够将该本票背书转让给D来推行其对D债务。美国企业美国企业AB第43页Sample of Promissory notePromissory Note For GBP800.00 London,8th Oct.At 60 days after date we promise to pay against the Promissory Note to the orde
35、r of Bank of China the sum of GBP800.00(say EIGHT HUNDRED ONLY)payable in Beijing,China.For Bank of Europe,London (signature)第44页第45页NOTENOTE:1.Commercial promissory notes or traders notes are rarely used in international trade practice.2.Bankers promissory notes,or bankers notes are more widely use
36、d in international trade today.第46页 Learning FocusDraft 汇票l Definitionl Parties involvedl Contentl Types Promissory Note 本票Check 支票l Definitionl Parties involvedl Types *Acts of Draft 票据行为第47页Checque/check 支票支票An unconditional written order addressed by the customer(drawer 出票人)to a bank(drawee 受票人)a
37、uthorizing the bank to pay on demand a specified sum of money to or to the order of a named person or to bearer(payee 收款人).支支票票是是出出票票人人签签发发，委委托托办办理理支支票票存存款款业业务务银银行行或或者者其其它它金金融融机机构构在在见见见见票票票票时时时时无无无无条条条条件件件件支支支支付付付付确确定定金金额额给给收收款人或者持票人票据。款人或者持票人票据。第48页Checque/check 支票支票3 parties are involved The Drawe
38、r The Drawee/Payer(always a Bank)The Payee(trader/bank)第49页Cheque/check 支票支票NOTE:A check is a special kind of draft in that the drawee is always a bank with which the drawer has an account.A check is always paid upon presentation 凭票支付 except that when the drawer does not want the payee to collect th
39、e money immediately,the drawer can postdate 填上较晚日期 the check.第50页 纽约A企业向巴黎B企业采购一批商品。价值为10，000美元，约定装运后30天付款。巴黎企业C向纽约企业D采购一批商品，价值为10,000美元。而企业B与C之间刚好存在某种业务关系，C将物品与劳动以借贷方式提供给B。他们之间关系美国企业A 法国企业B美国企业D 法国企业C商品商品现金现金商品商品现金现金现金现金商品商品案例案例1支支票票处理方案？处理方案？第51页假如A企业资金账户银行为纽约ABC银行。A企企业业能够经过开立支票来推行其对B债务。B企业拿到支票以后，
40、能够将支票背背书书转转让让给C来推行其对C债务。一样，C能够将该支票背书转让给D来推行其对D债务。支票到期以后，D拿着票据到ABC银银行行提醒付款。得到付款后，ABCD之间债务关系全部得到清偿。案例案例1支票处理方案？支票处理方案？第52页Types of check Standards of Classification:pWhether the check can be paid to the order of somebody or to somebody to bearerpWhether or not the Check is crossed:pAccording to PRC La
41、w of Negotiable InstrumentspWhether or not the Check will be dishonored.第53页Types of check pAccording to the check can be paid to the order of somebody or to somebody 记名支票（Cheque payable to order）：在支票收款人一栏，写明收款人姓名，如“限付某人”(Pay A Only)或“指定人”(Pay A Order)，取款时须由收款人签章，方可支取。to bearer 空白支票（Cheque payable t
42、o bearer）：支票上不记载收款人姓名，只写“付来人”(Pay bearer)。取款时持票人无须在支票背后签章，即可支取。此项支票仅凭交付而转让。第54页Sample of CheckCheque For U.S.$5,000 London,8th Oct.Pay to the order of United Trading Co.the sum ofFIVE THOUSAND US DOLLARS.For Samuel and John Company,London (signature)第55页Drawer出票人出票人Payee收款人收款人第56页p According to whet
43、her or not the Check is crossed:a.Crossed Check (划线支票)To prevent the checque from being falsely claimed in case the checque is lost,the drawer can draw two transverse lines on the checque.It is payable to banks ONLY,not to individuals.b.Uncrossed Check（未划线支票）It is payable to both individuals and ban
44、ks.注：划线支票只能经过往来银行代为收款入账；未划线支票收款人可自行到付款行收款。Types of check 第57页划线支票划线支票划线支票划线支票第58页 pAccording to PRC Law of Negotiable Instruments:a.Transfer Check（转账支票）It is only payable to banks or other financial institutes.转账支票只能用于银行或其它金融机构转账结算;b.Cash Check（现金支票）It can only be cashed.现金支票只能用于支取现金。（PRC 票据法第83条）Ty
45、pes of check 第59页第60页第61页pAccording to whether or not the Check will be dishonored pCertified Check 保付支票保付支票pIf the paying bank marked certified with signature on the check,it is a certified check that will not be dishonored.pBounced Check 空头支票空头支票第62页p Bounced Check pThe drawer is supposed to make
46、sure that the sum of the Checque shall be no more than what he has deposited in the bank.Otherwise,the check will be dishonored and thus becomes a Bounced Checque（空头支票）,which is unlawful.p支票出票人所签发支票金额不得超出其付款时在付款人处实有存款金额。出票人签发支票金额超出其付款时在付款人处实有存款金额，为空头支票。第63页性质性质当事人当事人付款时间付款时间汇票汇票支票支票本票本票无条件书无条件书面支付命令面支付命令无条件书无条件书面支付承诺面支付承诺出票人出票人/收款人收款人出票人出票人/付付款人款人/收款人收款人无条件书无条件书面支付命令面支付命令只有即期只有即期没有远期没有远期分远期分远期/即期即期远期不承兑远期不承兑分远期分远期/即期即期远期需承兑远期需承兑出票人出票人/付付款人款人/受款人受款人当事人当事人付款时间付款时间无条件书无条件书面支付承诺面支付承诺分远期分远期/即期即期远期需承兑远期需承兑出票人出票人/付付款人款人/收款人收款人汇票、本票和支票异同汇票、本票和支票异同第64页