1、,Review,offer counter-offer enclose L/C invoice shipment consignor consignee CIF FOB sight draft,n. 出價(jià)，報(bào)價(jià) n. 還價(jià) v. 隨函附上 Letter of Credit n. 發(fā)票 n. 裝運(yùn) n. 發(fā)貨人 n. 收貨人 Cost, Insurance and Freight free on board 即期匯票,3,Chapter 6,Letters of Payment and Settlement of Accounts,付款與結(jié)賬函,Vocabulary,credit vt. 把.記

2、入貸方，打入.賬戶 collection n. 收款 expedite ekspdat vt. 加快 Open Account ：O/A ,賒銷 貨物輸出后，出口商將貨運(yùn)單據(jù)（Shipping Documents）直接寄交進(jìn)口商提貨，等約定付款期限到期后，再向進(jìn)口商收款。 該種貿(mào)易方式通常是交易雙方達(dá)成協(xié)議,由Seller先行向Buyer發(fā)運(yùn)貨物,貨款一季、半年或一年結(jié)算。以該方式結(jié)算貨款時(shí),貨物價(jià)格及付款時(shí)間均是確定的。此支付方式，屬于商業(yè)信用，出口方是否能夠安全收到款項(xiàng)，完全基于進(jìn)口方的信用。,Documents against Payment: D/P 付款交單 指出口方的交單是以進(jìn)口方

3、的付款為條件，即進(jìn)口方付款后才能向代收銀行領(lǐng)取單據(jù)。 分為即期交單（D/P Sight）指出口方開具即期匯票，由代收行向進(jìn)口方提示，進(jìn)口方見票后即須付款，貨款付清時(shí)，進(jìn)口方取得貨運(yùn)單據(jù)。 遠(yuǎn)期交單（D/P after sight or after date),指出口方開具遠(yuǎn)期匯票，由代收行向進(jìn)口方提示，經(jīng)進(jìn)口方承兌后，于匯票到期日或匯票到期日以前，進(jìn)口方付款贖單。,Documents against Acceptance：D/A 承兌交單 所謂“承兌”就是匯票付款人（進(jìn)口方）在代收銀行提示遠(yuǎn)期匯票時(shí)，對匯票的認(rèn)可行為。承兌的手續(xù)是付款人在匯票上簽署，批注“承兌”字樣及日期，并將匯票退交持有人。

4、不論匯票經(jīng)過幾度轉(zhuǎn)讓，付款人于匯票到期日都應(yīng)憑票付款。,Documentary collection：跟單托收 指銀行受出口商委托，憑匯票、發(fā)票、提單、保險(xiǎn)單等商業(yè)單據(jù)向進(jìn)口商收取貨款的結(jié)算方式，賣方以買方為付款人開立匯票，委托銀行代其向買方收取貨款。 跟單托收根據(jù)交單條件的不同可分為： Documents against payment：付款交單（即期、遠(yuǎn)期） Documents against acceptance:承兌交單,discount vt. 把（票據(jù)）貼現(xiàn) 貼現(xiàn)：指銀行承兌匯票的持票人在匯票到期日前，為了取得資金，貼付一定利息將票據(jù)權(quán)利轉(zhuǎn)讓給銀行的票據(jù)行為，是持票人向銀行融通資金

5、的一種方式。 貼現(xiàn)的性質(zhì)：貼現(xiàn)是銀行的一項(xiàng)資產(chǎn)業(yè)務(wù)，匯票的支付人對銀行負(fù)債，銀行實(shí)際上是與付款人有一種間接貸款關(guān)系。 貼現(xiàn)利息的計(jì)算：貼現(xiàn)利息是匯票的收款人在票據(jù)到期前為獲取票款向貼現(xiàn)銀行支付的利息，計(jì)算方式是：貼現(xiàn)利息=貼現(xiàn)金額x貼現(xiàn)率x貼現(xiàn)期限,Chapter,6,Contents of this chapter,I. Introduction,II. Sample Analysis,III. Sample Contrast,IV. Useful Patterns and Sentences,Letters of Payment and Settlement of Accounts,Cha

6、pter,1. Letters of Payment,6,Letters of Payment and Settlement of Accounts,2. Settlements of Accounts,3. Writing pattern,I. Introduction,11,Chapter,6,1. Letters of Payment,Payment is an important issue in business. Four main payment methods: Open account Prepaid Documentary collection: D/P, D/A Lett

7、er of Credit (L/C) Letters of payment usually discuss the method of payment or talk about getting the payment documents prepared, expedited加快 or changed.,Letters of Payment and Settlement of Accounts,Chapter,6,2. Settlement of Accounts,Today credit is widely used in business, especially in B2B busin

8、ess. Letters of settlement of accounts usually take direct writing style, but sometimes you have to use indirect way of writing, appealing to sympathy, fairness and self-interest.,Letters of Payment and Settlement of Accounts,Chapter,6,3. Writing pattern of letters of payment and settlement of accou

9、nts.,In the opening paragraph, state directly and clearly which letter you are referring to. In the middle part, mention the method of payment your company usually adopts, things about payment documents or accounts due, mistakes or misunderstanding in the accounts, and suggestions to solve the probl

10、em, etc. In the closing part, express your hope that the method of payment will be acceptable to your business partner.,Letters of Payment and Settlement of Accounts,Chapter,6,II. Sample Analysis,A payment for a consignment Dear Sirs: Referring to your advice of October 5th, we enclose shipping docu

11、ments for the consignment of 20 bales包 of cotton to Brooklyn Company. As required by them we have included all charges in our invoice, which amounts to $ 14,580 and enclosed our draft at 60 days for this sum. We shall be glad if, after acceptance you will discount貼現(xiàn) it at the current rate and remit

12、匯款the net amount 凈額 to our account with National Bank of New York. Thank you for your help in this matter. Yours faithfully, Alan,Letters of Payment and Settlement of Accounts,Chapter,6,II. Sample Analysis,A settlement of accounts Dear Mr. Browning: Your check for us of $ 2500 in settlement of your

13、account has reached us, but we find that you have deducted 5% as a discount. We regret that we cannot allow this. Our terms are 2.5% for prompt cash and 2% on monthly accounts, and these terms were stated when acknowledging your order, and are printed on our invoices. The account is ten weeks old, a

14、nd therefore not subject to 得到，有 any discount. We shall be obliged if you will let us have a check for the balance余額 , viz.即, $ 131, then we will send you the receipt for the full amount. Faithfully, Allis,Letters of Payment and Settlement of Accounts,Chapter,6,II. Sample Analysis,Accepting D/P paym

15、ent for a trial order Dear Sirs: Thank you for your letter of February 20 and appreciate your intention of pushing the sale of Haier Washing Machines in Jakarta雅加達(dá), Indonesia. Although your trial order for 1000 sets of Haier Washing Machine is appealing, your request for payment under D/A terms is b

16、eyond what we can do, the reason being that we generally ask for payment by Letter of Credit. In consideration of your case, we are prepared to accept payment for your trial order on a D/P basis, which is much more favorable to you than on L/C basis. (To be continued),Letters of Payment and Settleme

17、nt of Accounts,Chapter,6,II. Sample Analysis,Accepting D/P payment for a trial order (Continued) We hope that you will accept the above payment terms and look forward to close cooperation between us. Yours truly , May Dong,Letters of Payment and Settlement of Accounts,Chapter,6,II. Sample Analysis,這

18、是一封拒絕對方要求D/A付款條件的信函。 如果一開頭就直接拒絕，讀者可能心生不快而不再往下閱讀，從而失去了潛在的貿(mào)易機(jī)會。因此，該信函開頭沒有直接拒絕，只是提及回復(fù)的是哪封信，并用贊揚(yáng)的口吻提及對方要購買該產(chǎn)品的意向。 接下來，婉轉(zhuǎn)提及對方的D/A付款要求超出自己可接受的能力范圍，暗示不接受D/A，同時(shí)表明己方通常可接受的付款條件是L/C。但這次作為特例，可接受比L/C優(yōu)惠的D/P，暗示已經(jīng)給對方照顧。最后希望對方接受D/P，期望雙方能密切合作。該信件邏輯嚴(yán)密、有理有據(jù)。,Letters of Payment and Settlement of Accounts,Chapter,6,III.

19、Sample Contrast,An amendment of L/C Poor Dear Sirs: We have got your L/C issued by the National Bank, Greensboro, covering 1,000 dozen children toy cars. On perusal仔細(xì)審查, we find that transshipment 轉(zhuǎn)運(yùn)and partial shipment 分批裝運(yùn)are not allowed. As there are few direct steamers to your port, we have to s

20、hip via Hong Kong. Therefore we ask you to amend the L/C to read 顯示 TRASNSHIMENT ALLOWED . We hope you can amend it immediately so that we can effect the shipment as the goods are ready. Yours faithfully, James Zhao,Letters of Payment and Settlement of Accounts,20,Chapter,6,III. Sample Contrast,An a

21、mendment of L/C Improved Dear Sirs: Would you amend the L/C No. 124/12 to allow transshipment for our mutual benefit? Thank you for your L/C No. 124/12 issued by the National Bank, Greensboro, for the amount of $ 13,567 covering 1,000 dozen children toy cars. The said L/C reached us yesterday. On pe

22、rusal, we find that transshipment and partial shipment are not allowed. But as there are few direct steamers to your port, it is almost impossible for us to effect shipment under such circumstances. (To be continued),Letters of Payment and Settlement of Accounts,circumstances. Our usual practice is

23、to ship via Hong Kong. So it is imperative to amend the L/C to read TRASNSHIMENT AND PARTIAL SHIMEENT ALLOWED. Please send the amendment by cable without any delay as the goods have been packed for shipment. Your understanding and cooperation are highly appreciated. Yours s faithfully， James Zhao,Ch

24、apter,6,III. Sample Contrast,An amendment of L/C (Continued) Our usual practice is to ship via Hong Kong. So it is imperative to amend the L/C to read TRASNSHIMENT AND PARTIAL SHIMEENT ALLOWED. Please send the amendment by cable without any delay as the goods have been packed for shipment. Your unde

25、rstanding and cooperation are highly appreciated. Yours faithfully， James Zhao,Letters of Payment and Settlement of Accounts,Chapter,6,這是兩封關(guān)于修改信用證裝運(yùn)條款的信函。 第一封信采用的是間接法，先說明原因，然后提出要求。第二封信采用的是直接法，一開始就要求對方修改裝船條款，允許轉(zhuǎn)運(yùn)，開門見山。如果對方很忙，甚至可以不往下看就知道要做什么，從而節(jié)省了對方時(shí)間。 此外，第一封信中的信息不全，信用證號、金額等重要信息缺失，且用詞生硬，讀上去令人感到不親切。第二封

26、信則大不相同，在給對方提出要求的同時(shí)，考慮對方的感受，這樣能給對方留下好的印象，有利于未來的合作。,III. Sample Contrast,Letters of Payment and Settlement of Accounts,Chapter,6,The buyers shall open through a bank acceptable to the sellers an irrevocable sight Letter of Credit to reach the sellers days before the month of shipment, valid for negoti

27、ation in China until the 15th day after the month of shipment. 買方應(yīng)通過賣方所接受的銀行于裝運(yùn)月份前天開立并送達(dá)賣方不可撤消即期信用證，有效期至裝運(yùn)月份后第15天，在中國議付。,IV. Useful Patterns and Sentences,Opening an L/C by the buyers,Letters of Payment and Settlement of Accounts,Chapter,6,The buyers shall arrange with bank for opening an irrevocabl

28、e (transferable ) Letter of Credit in favor of the sellers (confirmed by bank) before (or within days after receipt of sellers advice, or within days after signing of this contract). The said letter of credit shall be available by sight draft(s) for full invoice and remain valid for negotiation in C

29、hina until the 15th day after date of shipment.,IV. Useful Patterns and Sentences,Opening an L/C by the buyers,Letters of Payment and Settlement of Accounts,Chapter,6,買方應(yīng)于日前（或接到賣方通知后天內(nèi)或簽約后天內(nèi)）通過銀行開具以賣方為受益人的（由銀行保兌的）不可撤銷的（可轉(zhuǎn)讓的）全部發(fā)票金額的即期信用證，信用證在中國議付，有效期至裝運(yùn)期后第15天。,IV. Useful Patterns and Sentences,Openin

30、g an L/C by the buyers,Letters of Payment and Settlement of Accounts,Chapter,6,This is to inform you that today we have opened an irrevocable Letter of Credit in your favor for $ 10,000 with Bank of China, Dalian. Please take special note that the goods supplied must be exactly the same as your samp

31、les. We will expect your consignment before the end of October. 謹(jǐn)通知貴方我方今日已通過中國銀行大連分行開出以貴方為受益人的不可撤銷信用證，金額為10,000美元。請貴方務(wù)必特別注意所供貨物必須與貨樣完全相符。我方希望貴方能于10月底前交貨。,IV. Useful Patterns and Sentences,Providing information of opening an L/C,Letters of Payment and Settlement of Accounts,Chapter,6,We have been req

32、uested by Bank of America, Seattle, Washington, U.S.A. to advise you that they have established their irrevocable Letter of Credit No.350/41120 in your favor for the account of Pan American Import Trading Corp. Seattle, Washington, U.S.A. 我方應(yīng)美國華盛頓州西雅圖市美國銀行之請求，特通知貴方該行已為該市泛美進(jìn)口貿(mào)易公司開出以貴方為受惠人的第350/41120號

33、不可撤銷信用證。,IV. Useful Patterns and Sentences,Providing information of opening an L/C,Letters of Payment and Settlement of Accounts,Chapter,6,We regret to inform you that our supplier cannot get the shipment out here before the expiration of the shipping time, June 30, 2013. We shall appreciate it, the

34、refore, if you will kindly extend the shipment date to July 20, 2013 and the expiration date of L/C to August 5, 2013 respectively. 我方遺憾地通知貴方，我方供應(yīng)商不能在2013年6月30日止的裝船期內(nèi)裝運(yùn)，因此貴方如能把裝船期延長到2013年7月20日，信用證有效期延長到2013年8月5日，我方將不勝感激。,IV. Useful Patterns and Sentences,Requesting for extension of an L/C,Letters of

35、 Payment and Settlement of Accounts,Chapter,6,IV. Useful Patterns and Sentences,Letters of Payment and Settlement of Accounts,Requesting for extension of an L/C,It would be very much appreciated if you could extend the shipment date of your L/C to May 10 and validity to May 25. 如貴方能將信用證裝船期延長到5月10日，將

36、有效期延長5月25日，我們將不勝感激。,Chapter,6,On examination, we find that transshipment and partial shipment are not allowed in the L/C. As direct sailings to Melbourne are infrequent, we have to ship via Singapore more often than not. With regard to partial shipment, it would speed matters up if we could ship imm

37、ediately the goods we have in stock instead of waiting for the whole shipment to be completed.,IV. Useful Patterns and Sentences,Asking for transshipment and partial shipment,Letters of Payment and Settlement of Accounts,Chapter,6,本公司核查后發(fā)現(xiàn)該信用證明不容許轉(zhuǎn)運(yùn)或分批裝運(yùn)有 關(guān)商品。直航墨爾本的班次甚少，往往需經(jīng)新加坡轉(zhuǎn) 運(yùn)。關(guān)于分批轉(zhuǎn)運(yùn)，如能先行裝運(yùn)我公司庫存

38、貨品，將 比等候全部貨品一次裝運(yùn)更為快捷。,IV. Useful Patterns and Sentences,Asking for transshipment and partial shipment,Letters of Payment and Settlement of Accounts,Chapter,6,Our terms of payment are by confirmed irrevocable Letter of Credit by draft at sight. The goods under S/C No.369 have been ready for quite som

39、e time. Please have the Letter of Credit opened as soon as possible. 我們的支付方式為保兌的、不可撤消的、憑即期匯票支付的信用證。第369號售貨確認(rèn)書下貨物早已備妥，請盡快開立信用證。,IV. Useful Patterns and Sentences,Information about terms of payment,Letters of Payment and Settlement of Accounts,Chapter,6,IV. Useful Patterns and Sentences,Information about terms of payment,Letters of Payment and Settlement of Accounts,The buyers shall duly accept the documentary draft drawn by the sellers at days sight upon first presentation and make paymen