1、湖北理工學(xué)院經(jīng)濟(jì)與管理學(xué)院湖北理工學(xué)院經(jīng)濟(jì)與管理學(xué)院International Settlement and Documents主講人：張主講人：張 華華 TEL-MAIL： zhang- Means of International Settlement 結(jié)算方式結(jié)算方式單證單證 DocumentsCredit Instruments票據(jù)票據(jù)Course content 課程內(nèi)容課程內(nèi)容Chapter two Credit InstrumentsNegotiable Instruments Payment intruments in international tr

2、ade : Bill of exchange Promissory note Check Bill of Exchange 1 Promissory Note 2Check 3Parties to Negotiable Intrument 4Objectives Acts of Negotiable Instrument 5 W 1. draw 2. presentation N Haier 3.payment W向海爾公司訂購100臺(tái)空調(diào)，每臺(tái)2000元，合計(jì)20萬元。W從N獲得20萬元的借款。A case托收項(xiàng)下匯票2.1 Bill of Exchange，Draft 匯票匯票 2.1.1

3、 Definition: A bill of exchange is an unconditional order in writing, addressed by one person to another, signed by the person giving it, requiring the person to whom it is addressed to pay on demand, or at a fixed or determinable future time a sum certain in money to or to the order of a specified

4、person, or to bearer. 匯票是一人（W）以另一人（N）作為受票對象的無條件書面命令，由發(fā)出命令的人（W）簽發(fā)，要求受票人（N）見票時(shí)或者在將來的固定時(shí)間或可以確定的時(shí)間，將確定數(shù)額的錢款支付給某人（海爾）或其指定的人或持票人。2.1.2. Interpretation of bill of exchangeBasic parties Drawer 出票人（W） drawee, Payer 受票人（N） Payee 收款人（Haier）Tenor 付款期限 On demand or at sight 見票時(shí)（即期） at a fixed time 固定的將來時(shí)間（e.g.Ma

5、y 1,2014） determinable future time 可以確定（推算）的將來時(shí)間（見票后30天）Name of the payee 收款人 1）restrictive order - a bill payable to a specified person only or to a specified person not negotiable/transferable .-e.g. pay to Haier only. Or Pay to Haier not transferable/non-negotiable. (不準(zhǔn)流通) -Can not be negotiated

6、or transferred to another party. (不能流通轉(zhuǎn)讓)Name of the payee 收款人 2）demonstrative order 指示性抬頭 a bill payable to a specified person or some other person designated by him e.g. Pay to the order of ABC Co. Ltd. . or Pay to ABC Co. Ltd. or order . 某人指定的人（海爾所指定的人） Can be negotiated or transferred to another

7、 party after endorsement by the payee or the amount may be collected by the payee himself. Name of the payee 收款人 3）payable to bearer 持票人或來人抬頭 any person holding a bearer order can request payment Such as “pay to bearer” or “pay to ABC Co. Ltd. or bearer” Does not need the endorsement by another part

8、y 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。 匯票的使用步驟（ACTS） 使用步驟示意圖 （見2.5 Acts of Negotiable Instrument ） 需要強(qiáng)調(diào)的票據(jù)行為 收款人的填寫收款人能否轉(zhuǎn)讓背書方式匯票權(quán)利人追索憑證限制性抬頭A Co.only.否 /A Co.否來人抬頭Bearer能 /持票人否指示性抬頭The orderof ABC能記名背書不記名背書確定的被背書人不確定的被背書人能能2.1.3. Essential items required in b

9、ill of exchange Sample of a bill of exchange P36Bills title The word “exchange ”or “Bill of Exchange ”An unconditional order to pay；Place and date of issue； Tenor Time of paymentAmount -amount in figures and amount in wordsName of the drawee(payer) and place of payment 受票人（付款人） 7. Name of the payee

10、收款人Drawers name and signature signaure and stamp 出票人Relatively necessary items e.g. gist of issuance,gist of receiving 依據(jù)匯票金額必須用文字大寫（amount in words）和數(shù)字小寫（amount in figures）同時(shí)記載，在匯票上“Exchange for”后填寫小寫金額，在“the sum of ”后填寫大寫金額。Relatively necessary items1. 擔(dān)當(dāng)付款人（Person Designated Payer2. 預(yù)備人（Referee i

11、n Case of Need）3. 付款貨幣、利息、利率及匯率 4. 必須提示承兌及提示期限、不得提示承兌5.免作拒絕證書和拒付通知6. 免于追索（Without Recourse）7. 付一不付二this FIRST of exchange(the second of exchange being unpaid)cases under the drafts 1.Pay to the order of c company the sum of USD ten thousand only on delivery of B/L No.123 2.Pay to C company or order

12、provided the goods are complied with contract the sum of USD ten thousand only. 以上不構(gòu)成無條件支付委托，以上不構(gòu)成無條件支付委托，on delivery of B/L No.123和和provided the goods are complied with contract構(gòu)成構(gòu)成了付款條件，不可接受。了付款條件，不可接受。cases under the drafts 3.Pay to C company or order the sum of USD ten thousand only and charge/d

13、ebit same to applicants account maintained with you. 4.Pay to C company or order the sum of USD ten thousand only drawn under L/C No.1234 issued by XYZ Bank,Tokyo dated on Jun.27,2009 5.Pay to C company or order the sum of USD ten thousand only. 以上都正確，可以接受。 No.123456Exchange for USD35,000.00 Shangha

14、i, China April 2, 2007At 60 days sight, pay to the order of Bank of China, Shanghai branchThe sum of U.S. Dollars Thirty-five Thousand only.Value receivedTo: The CitibankNew York, U.S.A. For: China National Chemicals Import & Export Corporation, S.B. Signature匯匯 票票Drawn UnderL/C NO. DatedExchange fo

15、rAtSight of this FIRST of exchange(the second of exchange unpaid)Pay to the order of The sum ofTo _,ChinaBill of ExchangeNO.2.1.4.Classification of Bill of Exchange1 1According to the drawer：商業(yè)匯票商業(yè)匯票（Commercial Bill）銀行匯票銀行匯票（Bankers Bill） According to whether or not the shipping documents are attach

16、ed:光票（光票（Clean Bill）跟單匯票跟單匯票(Documentary Bill)3 3According to the Tenor：即期匯票即期匯票（Sight Bill）遠(yuǎn)期匯票遠(yuǎn)期匯票（Time Bill）4 4 According to the acceptor商業(yè)承兌匯票商業(yè)承兌匯票（Commercial Acceptance Bill ）銀行承兌匯票銀行承兌匯票(Bankers Acceptance Bill) 2.1.4.Classification of Bill of Exchange According to the drawer drawer draweeBan

17、kers Draft 銀行匯票 Banker BankerCommercial Draft 商業(yè)匯票Not banker No limitation According to whether or not the shipping documents are attached: shipping documents are attached是否附帶商業(yè)單據(jù) in general 通常是Clean Draft 光票 No Bankers Bill or DraftDocumentary Draft跟單匯票 yes Commercial Bill or Draft2.2 Promissory No

18、te 本票 p64 2.2.1 Definition: A promissory note 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 the order of, a specified person, or to bearer. 本票是一人制作給另一人的無

19、條件書面承諾，本票由制票人簽發(fā)，保證見票時(shí)或者在將來的固定時(shí)間或可以確定的時(shí)間，將確定數(shù)額的錢款支付給某人或其指定的人或持票人。Bankers promissory noteSample of PROMISSORY NOTE PROMISSORY NOTE FOR USD10,000.00 JULY 13, 2006 NEW YORK AT THIRTY DAYS AFTER SHIPMENT DATE (SHIPMENT DATE: JUL 10, 2006) WE PROMISE TO PAY B CO. OR ORDER THE SUM OF USD TEN THOUSAND ONLY

20、FOR VALUE RECEIVED. FOR A COMPANY, NEW YORK (SIGNED)Promissory notePromissory note for USD800.00 London,8th Sept.,2008 At 60 days after date we promise to pay BEIJING ARTS AND CRAFTS CORP. OR ORDER The sum of U.S. DOLLARS EIGHT HUNDRED ONLY. FOR BNAK OF EUROPE, LONDON Signed Sample of promissory not

21、e Contents of promissory note p66本票定義所包含的內(nèi)容本票定義所包含的內(nèi)容1.The word “promissory note”2.An unconditional promise to pay3.Payee or his order4.Signature of the maker(Basic parties Maker payee)5.Place and date of issue6.Period of payment7.A sum certain in money8.Place of payment（6）我國票據(jù)法規(guī)定，本票自出票日起，付款期限最）我國票據(jù)

22、法規(guī)定，本票自出票日起，付款期限最長不得超過長不得超過2個(gè)月。個(gè)月。2.3 Cheque, Check 支票支票 p73 2.3.1 Definition: A cheque is an unconditional order in writing, drawn on a banker, signed by the drawer, requiring the banker to pay on demand a sum certain in money to a specified person, or to bearer. 支票是以銀行為受票人的無條件書面命令，由出票人簽發(fā)，要求銀行見票時(shí)將確

23、定數(shù)額的錢款支付給某人或持票人。 (1) The word “check” (2) Unconditional (3) The name and address of the paying bank 受票人（銀行） (4) Drawers Signature 出票人（存款人） (5) Place and date of issue. (6) The word “at sight”.付款期限 見票時(shí)（即期） (7) A certain sum of money. (8) Payee or his order. 收款人 支票是以存款人為出票人、以銀行為受票人的即期匯票。 Check for USD

24、16000.0 New York, May 1,2007Pay to the order of John Smith the sum of sixteen thousand US Dollars only.To: Bank of China, Beijing China For China National Art & Craft Import & Export Corp. Signature ChequeCheque No.90-80-11 London,31th Jan. 2014 Bank of Europe, LondonPay to the order of TIANJIN ECON

25、OMIC & DEVELOPMENT CORP.THE SUM OF FOUR HUNDRED AND FIFTY POUNDS ONLY. 450.00 FOR SINO-BRITISH TRADING CO. LONDON SIGNEDSpecimen of a check ThemeGallery is a Design Digital Content & Contents mall developed by Guild Design Inc.Parties ThemeGallery is a Design Digital Content & Contents mall develope

26、d by Guild Design Inc.2.4 Parties to Negotiable Intrument p 28基本當(dāng)事人基本當(dāng)事人（匯票進(jìn)入流通領(lǐng)域前）（匯票進(jìn)入流通領(lǐng)域前）The drawer 出票人The drawee 受票人 The payee 收款人 一般當(dāng)事人一般當(dāng)事人（匯票進(jìn)入流通領(lǐng)域后） Acceptor 承兌人 Endorser 背書人 Endorsee被背書人 Holder 持票人 Discounter貼現(xiàn)人 Guarantor 保證人 出票（出票（Issue） 背書（背書（Endorsement） 提示（提示（Presentation） 承兌（承兌（Accep

27、tance） 付款（付款（Payment） 保證（保證（Guarantee or Aval） 拒付（拒付（Dishonor） 追索（追索（Recourse） 貼現(xiàn)（貼現(xiàn)（Discounting) 2.5 Acts relating to a bill of exchange p 461、Issue Draw a draft and sign on itDeliver a draft to the payee 2、EndorsementSpecial endorsement (特別背書、記名背書）特別背書、記名背書） Blank Endorsement (空白背書、不記名背書空白背書、不記名背書

28、)我國票據(jù)法不允許空白背書，但國際上很盛行我國票據(jù)法不允許空白背書，但國際上很盛行Restrictive endorsement(限制性背書）限制性背書） 我國票據(jù)法第三十條 匯票以背書轉(zhuǎn)讓或者以背書將一定的匯票權(quán)利授予他人行使時(shí)，必須記載被背書人名稱。 Conditional Endorsement（附有條件的背書）（附有條件的背書）Endorsement for Collection （委托收款背書）（委托收款背書） 3、Presentment（提示）（提示） There are two types of presentation : presentation for acceptance

29、 and presentation for payment 即期匯票一經(jīng)提示，付款人就要付款。即期匯票一經(jīng)提示，付款人就要付款。 已經(jīng)承兌的遠(yuǎn)期匯票一經(jīng)提示，付款人就要付款。已經(jīng)承兌的遠(yuǎn)期匯票一經(jīng)提示，付款人就要付款。 遠(yuǎn)期匯票一經(jīng)提示，付款人就要承兌。遠(yuǎn)期匯票一經(jīng)提示，付款人就要承兌。 提示必須在規(guī)定的時(shí)限或規(guī)定的地點(diǎn)辦理，若逾期未作提示，提示必須在規(guī)定的時(shí)限或規(guī)定的地點(diǎn)辦理，若逾期未作提示，則出票人和全體背書人解除對持票人的責(zé)任。則出票人和全體背書人解除對持票人的責(zé)任。 P1704、Acceptance（承兌）（承兌） The acceptor takes primary liabilit

30、y for payment after acceptance General Acceptance（普通承兌）（普通承兌） ACCEPTED (date) to mature (date) For name of drawee signature P17Qualified Acceptance（限制性承兌）（限制性承兌） A. Conditional Acceptance（有條件的承兌）（有條件的承兌） ACCEPTED 1 June，2004 Payable on delivery of Bills of Lading For ABC Bank Ltd，London signature B.

31、 Partial Acceptance （部分承兌）（部分承兌） ACCEPTED 3 June，1999 Payable for amount of GBP 800.00 only For ABC Bank Ltd，London signature C. Local Acceptance ACCEPTED 1 June，2004 Payable at HSBC Shanghai Branch and there only For ABC Bank Ltd，London signatureD. Qualified Acceptance As To Time ACCEPTED 1 June，20

32、04 Payable at 6 month after date For ABC Bank Ltd，London signature出票后3個(gè)月付款的匯票，承兌時(shí)寫明6個(gè)月付款我國票據(jù)法規(guī)定：付款人承兌匯票，不得附有條件，承兌附有條件的，視為拒絕承兌。我國票據(jù)法規(guī)定：承兌期為3日。法國、瑞典、意大利等國為24小時(shí)。西班牙為提示承兌當(dāng)日。日內(nèi)瓦統(tǒng)一票據(jù)法和美國商法典規(guī)定第一次提示時(shí)，付款人可以不作承兌而要求他于翌日作第二次提示，但面對第二次提示就必須做出是否承兌的決定。 5、Payment （付款）（付款） 6、Dishonor （拒付）（拒付） The reasons of dishonorN

33、otice of dishonor1.持票人應(yīng)在退票后的一個(gè)營業(yè)日內(nèi)，持票人應(yīng)在退票后的一個(gè)營業(yè)日內(nèi)，將退票事實(shí)通知其前手背書人。依次通知，將退票事實(shí)通知其前手背書人。依次通知，直至通知到出票人。直至通知到出票人。2.持票人將退票事實(shí)通知全體前手。持票人將退票事實(shí)通知全體前手。如未及時(shí)通知，則喪失追索權(quán)。如未及時(shí)通知，則喪失追索權(quán)。 日內(nèi)瓦統(tǒng)一票據(jù)法規(guī)定持票人未作通知或未及時(shí)通知，不喪失追索權(quán)，但因未及時(shí)通知，造成前手損失的，應(yīng)負(fù)賠償責(zé)任，其賠償金額以匯票金額為限。持票人必須在退票后3日內(nèi)依法做成書面退票通知英國票據(jù)法規(guī)定退票通知應(yīng)在退票后的一個(gè)營業(yè)日內(nèi)發(fā)出，持票人未作通知或未及時(shí)通知，則喪失

34、追索權(quán)。 7.Protest (拒絕證書) Definition: 拒絕證書是由公證機(jī)關(guān)或其他有公證權(quán)的機(jī)構(gòu)或當(dāng)事人出具的證明退票事實(shí)的法律文件。 The Notary Public will present the draft again for acceptance or for payment ,as it is dishonored again, the Notary Public then draws up a protest. Its an official certificate evidencing the act of dishonor. 8.Right of recours

35、e (追索權(quán)） Definition: 追索權(quán)是指匯票遭到拒付，持票人對其前手或出票人有請求其償還匯票金額及費(fèi)用的權(quán)利。 The amount of recourse: The amount of bill; Interest; charges for notice of dishonor and protest.匯票金額，利息，做退票通知，拒絕證書和其他必要費(fèi)用。 行使追索權(quán)的三個(gè)條件： A.必須在法定期限內(nèi)提示匯票 B.必須在法定期限內(nèi)發(fā)出退票通知 C.外國匯票遭退票，必須在法定期限內(nèi)作成拒絕證書行使追索權(quán)的時(shí)限：行使追索權(quán)的時(shí)限：Limited period: (According to

36、 ULB) The holder may recourse from his prior endorser or drawer within 1 year, and the prior endorser shall do so within 6 months. 日內(nèi)瓦票據(jù)法日內(nèi)瓦票據(jù)法規(guī)定，持票人規(guī)定，持票人對前一背書人或出票人行使追索權(quán)的期限為對前一背書人或出票人行使追索權(quán)的期限為1年，背年，背書人對其前手背書人則為書人對其前手背書人則為6個(gè)月。個(gè)月。According to the British Bills of Exchange Act, the recourse time is si

37、x years.英國票據(jù)法英國票據(jù)法規(guī)定，保留規(guī)定，保留追索權(quán)的期限為追索權(quán)的期限為6年。年。 9. Acceptance for honor supra protest(參加承兌）參加承兌） definition: P25 當(dāng)匯票遭到拒絕承兌被退票時(shí)，非債務(wù)人在得到持票人同意的情況下，參加承當(dāng)匯票遭到拒絕承兌被退票時(shí)，非債務(wù)人在得到持票人同意的情況下，參加承兌此匯票的行為。這種行為很少發(fā)生。兌此匯票的行為。這種行為很少發(fā)生。 10. Payment for honor supra protest (參加付款）參加付款） definition: P28 當(dāng)匯票被拒絕付款并退票而且已經(jīng)作成拒絕證書的情況下，非債務(wù)人可以參加當(dāng)匯票