第四章国际结算方式托收

合集下载

国际结算实务4

3 思题
付款人是根据托收委托书被提示单据，向代收行付款的进口商。其基本职责是履行贸易合同的付款义务，不得无故延迟付款或拒付。付款人应注意：审查票据或单据必须慎重、仔细。如接受该票据或单据时，必须按规定的交单方式执行。如有异议，必须有根据。委托人与代收行是否存在直接法律关系？代收行是对托收行负责还是对委托人负责？
考
第四章
第二节
第二节托收的分类
一、光票托收（Clean Collection）
光票托收
光票托收是指仅凭金融票据而不附带有商业单据的托收。
第四章二、跟单托收跟单托收（Documentary Collection,
第二节
Documentary Bill for Collection）跟单托收是指附带有商业单据的托收。
学习目标
第四章国际结算方式之二 —— 托收
知识点
掌握托收的定义，掌握托收的业务流程和各当事人的权利义务掌握跟单托收的各种交单条件掌握跟单托收的风险及其防范理解跟单托收中的融资了解国际商会《托收统一规则》第522号出版物
学习目标第四章国际结算方式之二 —— 托收
能力点
知道托收的分类及各种交单条件的利弊，了解银行在托收业务中的具体做法会填写托收申请书、会进行进出口押汇
显然，1～3种方式对出口商比较有利，第4种方式对进口商有利。
第四章二、跟单托收
第二节
试问对出口商而言，最理想的是即期付款交单 ,其次是远期付款交单，最后是承兑交单。对进口商而言，最理想的是承兑交单，其次是远期付款交单，最后是即期付款交单。
第四章二、跟单托收
试问参考教材P108
第二节
指示要明确对意外情况及时指示

国际结算-第四章：国际结算方式-汇款与托收

第四章国际结算方式(一)：汇款与托收
学习目标：熟练掌握汇款与托收的概念及应用；熟悉顺汇和逆汇的概念。
关键概念：汇款、电汇、信汇、票汇、托收、即期付款交单、远期付款交单、承兑交单、《托收统一规则》
第一节汇款
一、汇款的当事人及相互关系
(一)汇款的当事人 1. 汇款人(Remitter)：是申请汇出款项的一方。 2. 汇出行(Remitting Bank)：是受汇款人委托而汇出款项的银
六、汇款的特点
(一)汇款属于商业信用汇款属于商业信用，汇款的应用取决于交易一方对另一方的信任，即：或卖方向买方提供信用，或买方向卖方提供信用，因此交易中提供信用的一方必然承担着较大的风险。
(二)汇款属于顺汇法
在汇款业务中，汇款人主动将款项交给银行，委托银行通过信汇/电汇委托书或银行汇票等支付工具，转托国外银行将款项付给国外收款人，这种结算方式下的资金流向与支付工具的传递方向是一致的，因此属于顺汇法。
2．托收行的责任
(1) 执行委托人的指示。 (2) 按托收申请书核实单据。 (3) 承担过失的损失。
3. 代收行的责任
(1) 对托收行指示的处理。 (2) 对单据的处理。 (3) 对货物的处理。 (4) 无延误地付款。 (5) 通知收款情况。
4. 付款人的责任
托收项下付款人的主要责任是履行贸易合同项下的付款义务，在出口商向他提交了足以证明出口商已经履行了合同义务的单据时，按合同规定汇款。当付款人收到代收行的付款提示时，由于代收行与付款人之间并不存在契约关系，所以，付款人对代收行是否付款，完全根据他与委托人之间所订立的契约义务而决定，即以委托人提供的单据足以证明委托人已经履行了合同下的义务为前提。
(三)票汇(Demand Draft，D/D)：是汇出行应汇款人的申请，开立以汇入行为付款人的银行汇票，交汇款人由其自行携带出国或寄给收款人凭票取款的汇款方式。

国际结算方式-托收方式

二、托收的分类（一）托收的分类（
（一）、光票托收（CLEAN COLLECTION））、光票托收（ COLLECTION）光票托收
光票托收是指不附带商业单据的金融单据的托收。光票托收是指不附带商业单据的金融单据的托收。包括：）、金融单据的托收包括： 1）、金融单据的托收 2）、仅附商业发票而不包括运输单据的托收）、仅附商业发票而不包括运输单据的托收 3）、其他债务凭证的托收）、其他债务凭证的托收由于没有代表物权凭证的运输单据，由于没有代表物权凭证的运输单据，光票托收不涉及到货权的转移和货物的处理，银行根据票据的付款条件收款，的转移和货物的处理，银行根据票据的付款条件收款，业务处理比较简单。处理比较简单。由于光票托收对出口商风险很大，由于光票托收对出口商风险很大，出口商只有在确信进口商能遵守买卖合同和及时付款的条件下才能这样做。商能遵守买卖合同和及时付款的条件下才能这样做。主要应用范围：国际贸易中的小额贸易、部分预付货款、主要应用范围：国际贸易中的小额贸易、部分预付货款、分期支付货款以及贸易从属费用的收取、期支付货款以及贸易从属费用的收取、非贸易结算和私人托收业务。
根据银行交单条件不同，跟单托收可分为付款交根据银行交单条件不同，单和承兑交单两种。单和承兑交单两种。
三、托收的特点三、托收的特点
与信用证不同，托收是建立在商业信用基础上的一种与信用证不同，结算方式，结算方式，银行在这项业务里主要是代理收取款项的地位，最大的特点是“收妥付汇、实收实付” 地位，最大的特点是“收妥付汇、实收实付”。无论是托收银行，还是代收银行，在跟单托收方式下，无论是托收银行，还是代收银行，在跟单托收方式下，只是对货物的安全性和收汇的及时性负有道义上的责不承担付款的责任。任，不承担付款的责任。所以这项结算方式对出口方风险性较大。风险性较大。托收方式是逆汇方式，即由出口方作为出票人，签发托收方式是逆汇方式，即由出口方作为出票人，汇票，连同货运单据，委托银行要求进口方付款。汇票，连同货运单据，委托银行要求进口方付款。在付款交单情况下，进口商不付款，付款交单情况下，进口商不付款，就拿不到和汇票一起的运输单据，这样也就提不到货，起的运输单据，这样也就提不到货，而在承兑交单的情况下，进口商也只有先对远期汇票承兑，才能拿到情况下，进口商也只有先对远期汇票承兑，代表货权的运输凭证。代表货权的运输凭证。

济南大学《国际结算》第四章—托收练习答案

第四章托收练习答案五、单选七、案例题1．答：日本B公司要求更改支付方式的目的显然是推迟付款，以利于其资金周转；而指定由J银行担任代收行，则是便于向该银行借得提单提货，以便早日获得经济利益。

一般情况下，在远期付款交单业务中，代收行为了避免不必要的纠纷，在未经委托人授权的情况下，是不会轻易答应进口商借单提货的。

但本案中，日本B公司如此明确地提出由J银行担任代收行，显然其彼此间有相应的融资业务关系，而可取得提前借单提货的便利，以达到进一步利用我国A公司资金的目的。

2．答：根据国际商会的《托收统一规则》(URC522)第四条A款第3项规定：“在托收指示中，除非另有授权，银行将不理会除收到委托的当事人／银行以外的任何当事人／银行的任何指示。

”显然，按照上述的规定，代收行办理本笔托收业务的依据只能是托收委托书中所交代的，按装运后30天付款交单办理，而不能按进口商所声称的30天承兑交单意见办理。

3．答：代收行应赔偿出口商的损失。

理由是：出口商与进口商之间的合同约定的是远期付款交单方式结算贸易货款。

严格按付款交单的要求，则代收行只能在进口商支付了货款后，才能将单据交给进口商提货。

但在本案中，代收行未经出口商的同意，就允许进口商以信托收据方式借取提单提货销售。

对此，代收行就应承担对货物的责任。

出现题目所说明的情况，则代收行只能自己承担向出口商赔偿的责任。

附带提请注意：国际商会在其第522号出版物《托收统一规则》第七条A款中十分明确地指出：“托收应不包含在将来日期付款的汇票，并有指示说到商业单据凭着付款而交出。

”——国际商会不赞成远期付款交单的托收方式。

本案例就是一个例子。

4.1、对托收的商业信用性质的把握。

根据《托收统一规则》（URC522）的有关规定：只要委托人向托收行作出了清楚明确的指示，银行对由此产生的任何后果不负责任，后果由委托人自行承担。

2、对D/A与D/P之间的法律风险的区分。

承兑交单比付款交单的风险大。

4 第四章托收结算方式

风险出口商：钱货两空
进口商：有利
Document Collection ——D/A
2 签发提单 9 凭单提货
Principal
1发货
4 12 付款开出回执 3 签发汇票， 6 提示
Drawee
7 远期汇票要求承兑承兑汇票 8 交货运单据票到付期款日提示汇 10
托收当事人
托收当事人之间的契约关系
买卖关系
委托人
委托代理关系托收申请书
付款人
按合同发货
托收指示及跟单汇票
托收行
委托代理协议
代收行
10
托收申请书的主要内容
•
A．交单方式:是付款交单还是承兑交单；是否可以分批付款，分批赎票；远期汇票提前付款可否给予进口商回扣或利息；逾期付款应否追加利息等。 B．货款收妥后的处理方式:托收行要在代收行已收妥货款并划入托收行的账户后，才会将货款付给委托人，代收行可以用电报或航函通知托收行，但用哪一种方式则须根据托收行的要求。为此，委托人须在委托代理合同中确定用电报还是航函通知。
托收指示的概念与内容
• 托收指示的重要性体现在三个方面： • （1）托收业务离不开托收指示，所有的托收业务都必须附有一个单独的托收指示。 • （2）代收行仅依据托收指示中载明的指示办事。 • （3）代收行不从别处寻找指示，并且也没有义务审核单据以获得指示。随附单据上不载有托收指示，如果有的话，也将不予理会。
形式 ① 金融单据 + 全套商业单据
② 仅全套商业单据
收款保证
Documents against Payment , D/P 付款交单 —— 代收行的交单以进口商的付款为条件。

国际结算——托收讲义材料

第四章托收上课材料CollectionAfter issuing payment order (draft) to importer, exporter would entrust banks with payments collection. Banks handle the business on the basis of exporter’s instruction and is not liable for the consequence of the collection, though with endeavor. Thus, bank collection is classified into commercial credit instead of bank credit.In bank collection, exporter is, to some degree, in a positive position; not releasing transportation documents( title to goods) to importer until the latter pays or accept the time draft issued by exporter, without which importer could not take delivery from carrier.Exporter is also confronted with many risks, e.g. importer might not take up transportation documents (giving up the deal) and exporter has to ship back the exports, thus entailing additional shipping and insurance costs. Or, after accepting and taking hold of the documents, importer would refuse to pay at maturity. Banks are not responsible for these breaches. So, it is commercial credit, not bank credit and is applied only when both sides know well about and have enough faith in each other. Its advantage is that collection fees earned by banks are relatively low.1、DefinitionAn arrangement whereby the goods are shipped and a relevant bill of exchange is drawn by seller on buyer, and/or shipping documents are forwarded to seller’s bank with clear instructions for collection through one of its correspondent bank located in the domicile of buyer.2、Parties to collection operationPrincipal = exporter = seller = drawer =remitterRemitting bank = exporter’s bank in exporting countryCollecting bank = importer’s bank in importing countryImporter = buyer = draweePresenting bank = bank at importer’s place3、Flow chart of Documentary Collection①Deliver goods②B/L③Documents and Instructions (Application)④Rept.⑤Collection Order or Instruction & docs.⑥Present⑦Pay⑧Release Documents D/A or D/P⑨Credit Advice or Debit Authorization⑩Hand in B/L（（11））Deliver goods4、Delivering documents = Delivering goodsBuyer must take delivery of goods with bill of Lading (B/L), which is receipt issued by carrier when receiving goods delivered by seller for transportation. Importer must take delivery of goods against it. Without B/L, buyer could not get the goods at the carrier. For sight payment, only when buyer pay the sight draft drawn by seller would collecting bank release documents(B/L) to buyer. For time bill, only when buyer accepts time draft drawn by seller would collecting bank release documents to importer.（1）Documents against documents D/A①Time draft &other docs+application②Collection order& time draft & docs③Present time draft for acceptance④Accepted draft⑤docs= goods（The risk is that buyer would not pay after taking the goods，thoughgoods have been taken away.）⑥Present accepted draft for payment（Collecting bank keeps accepteddraft for exporter and at maturity, presents it for payment.）⑦pay（2）Document against payment D/P at sight①Sight draft& other docs，etc②Collection Order & sight Draft and docs③Presents for payment （Only one presentment for payment ）(So, it is demanded that payment must be made on first presentation.)④Pay after checking （Importer would try to delay payment to wait the arrival of goods ） ⑤docs（3）Documents against payment at tenor D/P at tenor①Time draft & other docs ，application ②Collection order& time draft and other docs ③Present time draft for acceptance ④No docs after acceptance⑤pay （After payment at maturity, buyer gets documents.） ⑥docs（4）Documents against time promissory note made by buyer①Apply Docs.②Collection order & docs demanding time promissory note made by buyer（The risk is that buyer would not pay after taking the goods.）③Advise and demanding documents against time promissory note made by importer.④Time promissory note⑤docs⑥（Collecting bank keeps promissory note for seller and at maturity, presents it for payment.）Present timePromissory Note for payment⑦pay5、Presenting bank①ion&documents②Collection order&documents③Forwarddocuments④present6、In case of needCase of need might be seller’s close friend or agency in importing country, who would arrangeshipping back the goods or selling the goods to other buyer in importing country.①Documents (Application)②Collection Order and documents（In case of need, look for XXX）③present④refuse⑤present⑥Pay & take over docs.Exporter might have mentioned “case of need”on the draft when issuing it if exporter expects the possibility of importer’s dishonor.7、Types of collection(1): Documentary Collection①Deliver goods②B/L③Commercial docs+ financial Instrument OR not+ Application④Collection Order & docs,esp. transporting documents + bill of exchange or not⑤D/A or D/P ⑤present⑥Pay⑦Hand in B/L⑧Deliver goodsDocuments are released to importer against his payment or acceptance/Sometimes, importer pays against commercial documents, e.g. commercial invoice without financial draft to avoid stamp duty. (2): Clean Collection①Send sample ②Rept.③Delivery advice（①,②, ③,Post receipt is sent to buyer’s country together with sample by post office.） ④Hand in Delivery adv.⑤sample （④,⑤, Importer takes the advice to post office and get sample against it.） ⑥Only draft+Application⑦Collection Order& draft （Payment must be made through bank ） ⑧Present draft ⑨PayDividend warrant and time promissory note can also be used in clean collection (3): Direct Collection①Sign long terms contract with bank （Omit a tache, save much time ）②Prenumbered presigned collection order③Deliver goods④B/L⑤Fill in collection order and forward documents and collection order directly to（As if it is sent by remitting bank whose responsibility is the same as under documentary collection.）⑥D/A or D/P （⑥present）⑦Pay⑧Hand in B/L⑨Deliver goods8、Collection order = Collection Instruction①Application filled in by exporter②Collection Order filled in by remitting bank[①, ②They are the same in contents, for remitting bank carry out order given by exporter (principal).]Specimen of collection orderPlease Collect the Under-mentioned Foreign Bill and /or Documents①Draft &other docs②Collection order& time draft & docs （Banks endeavor to collect for principals, but not responsible for unfavorable results.）③pay④docs（2）Bank’s responsibility①Banks must act upon the instructions given by principals②Banks check the documents received against order to see if there is any missingThe principal must be informed of any documents missing.③Banks are not responsible for examining the contents of documents, e.g. any discrepancies between docs.Sight bill: presentation for paymentTime bill: presentation for acceptance, then, presentation for payment10、Risks for exporter（1）Risks for exporter under documentary collection①Refuse to pay or accept time draft on some small inadvertent infraction of the sales contract.②Demand deep cut down of price, or refuse to accept the goods.③A heavy storage charge, fire insurance, demurrage and great expenses and time delay if court action is taken.（2）Risks for exporter under term payment①At the maturity of draft, importer refuses to pay②The excuse might be defective quality and ask for cut down of price or not having foreign exchange approved by authority.（3）Summary of possible reasons for dishonor①Economic reasons：e.g. defective quality of goods, short of flowing capital, downturn ofmarket, bankruptcy of importer,etc.②Political reasons: war, turbulence, foreign exchange control, having not got import license,etc.③The credit risk of importer (fraud) etc.（4）Protection for exporter ——Credit investigationFinancial credit and operational style of importerMarket trend of importing countryWhether import license or foreign exchange has been approved by relative authority.Whether political situation in importing country is steadyWhether a case of need could be found once dishonor happens, who could help handle returned goods, e.gwarehousing and insuring the goods, arranging shipmentof returned goods, finding another buyer for exporter, etc.Exporter could find an agency (usu.banks) to aid the investigation.To buy export credit insurance at government agency(e.g. import/export bank).Have direct control over documents, esp. the transporting documents,e.g. the consignee should be “to t he order of shipper, or collecting bank (with consent of collecting bank)”, which could be endorsed to importer only when payment is made.If it is non-negotiable transport document (e.g. airway bill), collecting bank should be the consignee who could issue delivery order to importer after the payment.（5）Example, Hedging OperationOn July 20,2000 an I/E corporation of China expected to receive €200 millions in 3 months and the spot rate of €is RMB7.6450, and 3-month forward rate is 7.6250 ~ 7.6630. As €has been weak against USD, to protect against the risk of €’s devaluation, the corporation signed a 3-month forward contract with Bank of China. After July 20, €devalued from USD0.91 all the way to USD 0.83. On Oct. 23, when the settlement was made € depreciated to RMB6.9570.Question: If the corporation was not engaged inhedging operation, how much loss would it suffer? And what is the percentage of the loss to the total amount of the contract?Answer :11、（1）Risks for importer under collection①Might be fraudulent documents.②Might be defective or dummy or not the model ordered by importer③Late shipment,and miss the optimal selling seasons.④In advance payment , can not inspect goods beforehand.⑤Dishonor would ruin importer’s reputation.（2）Protection for importerInvestigate exporter’s reputation and deal only with Credit worthy exporters.If it is time payment, payment time can be XX days/months after Bill of Lading date, which means that earlier delivery,earlier payment.Choose the most the favorable procedure of documents delivery basing on the credit standing, financial capability, market trend.e.g. if price is going high, use D/P. If price is going down,use D/A.Use D/P at tenor as possible as you can to confirm if goodsarrive at the harbor of your country.12、（1）Bill purchased under Documentary CollectionBank’s financing to exporterThere is no payment guarantee from collecting bank. So, remitting bank provide the service only for credit worthy client s.①Sight or time bill & full set of original Bill of Lading and apply for discounting the bill. ②Discounted amount③Collection Order & docs④Credit Advice or Debit Authorization ⑤Docs ⑥Pay ⑦Present（2）Discounting bill under documentary collectionThe payee on the draft is normally the discounting bank,e.g.13、Trust Receipt under D/P at tenor （1）This is Bank’s financingto importer①Time draft& other docs②Collection order & time draft and other docs ③Present time draft for acceptance ④Acceptance& IOU=T/R ⑤docs（④, ⑤ Importer borrows B/L and other documents by writing a Trust Receipt (T/R),usu. with permission of exporter.）⑥Accepted Bill &T/R ⑦pay（⑥, ⑦After selling the goods importer retires the bill with the money.）（2）The obligation of trustee, explanation of some points ①Not to put the goods in pledge to other personsthat is; trustee cannot pledge the goods to other banks for credit.②To settle claims of the collecting bank before liquidation in case of the trustee ’s bankruptcy.If trustee goes bankrupt, the entrusted goods would not joint the liquidation or entruster has first lien over the entrusted goods.③Entrusted goods should be stored and booked separately from other goods and can be examined by entruster any time.④Money from sale of entrusted goods should go directly to entruster ’s account. （3）Risks for collecting bank in T/R financingTrust Receipt does not prevent trustee from selling goods to （a third party) someone who buys the goods for value and without notice of trust (the goods does not belong to trustee). If trustee runs away with the money, the entruster could not sue the third party. Laws protects the purchaser in good faith.So, entruster usu. demands that a guarantor (usu. a bank) should sign the T/R in addition to trustee ’s signature.The principal presents an application for collection accompanied by draft and documents to the remitting bank for collection.An application for collection shows as follows:Commercial documents surrendered are below:B/L in triplicate, two originals and one copyInvoice in triplicate, two originals and one copyInsurance policy in duplicate, one original and one copyCertificate of origin in duplicate, One original and one copyPacking list in duplicate, One original and one copyCollection instructions are given below:Deliver documents against paymentRemit the proceeds by airmailAirmail advice of paymentCollection charges outside China from drawee, waive if refused by him.Airmail advice of non-payment with reasonsProtest waivedWhen collected, please credit proceeds to principal’s account with remitting bank. Remitting bank complete a collection instruction in accordance with principal’s application to add other requirements as follows:Ref No. OC2576459Date: 15 July,2000Please collect and remit proceeds to Bank of China, New York for credit of our account with them under their advice to usPlease produce a collection instruction attaching draft and documents to be forwarded to the collecting bank, Banque du Paris, Paris.Collection InstructionORIGINALTO:_________________ Date:_______Our Ref. No_______Dear Sirs,Please follow instruction marked”x”□Deliver documents against payments/acceptance.□Remit the proceeds by airmail/cable.□Airmail/cable advice of payment/acceptance.□Collect charges outside_____ from drawee,waive if refuse by him.□Collect interest for delay in payment____days after sight at____% per annum.□Airmail/cable advice of non-payment/non-acceptance with reasons.□Protest for non-payment/non-acceptance.□Protest waived.□When accepted, please advise us giving due date.□When collected, please credit our account with___.□Please collect and remit proceeds to ____for credit of our account with them under their advice to us. □Please collect proceeds and authorize us by airmail/cable to debit your account with us.Special InstructionsThis collection is subject to Uniform Rules for collection(1995 Revision) ICC Publication No.522Authorized signature(s)TRUST RECEIPTTO:__________ ________,________Received from the said bank a full set of shipping document evidencing the merchandise having an invoice value of______say______ as follows:And in consideration of such delivery in trust ,the undersigned hereby undertakes to land, pay customs duty and/or other charges or expenses ,store, hold and sell and deliver to purchasers the merchandise specified herein ,and to receive the proceeds as trustee for the said bank , and the undersigned promises and agrees not to sell the said merchandise or any part thereof on credit , but only for cash for a total amount not less than the invoice value specified above unless otherwise authorized by the said bank in writing.The undersigned further acknowledges assents and agrees that in the event the whole or any part of the merchandise specified herein is sold or delivered to a purchaser or purchaser any proceeds derived or to be derived from such sale or delivery shall be considered the property or the said bank and the undersigned hereby grants to be said bank full authority to collect such proceeds directly from the purchaser or purchaser without reference to the undersigned.The guarantor, as another undersigned, guarantees to the said bank the faith and proper fulfillment of the terms and conditions of the trust receipt.Guaranteed by: signed by:_____________ _______________________ ___________。

国际结算方式-托收

货物装船
付款人
货
款
贷
跟
记
单
委
汇
托
票
要求付款提示汇票
付交款单
人帐
2.托收委托书及跟单汇票
托收行
代收行
6.汇交收妥的货款
• 实务中，有些付款人坚持货物到达后才付款，有些非洲国家的法令甚至规定，即期可D编/P辑一ppt 律要货物到达后才付款。9
远期付款交单（D／P after sight）
第五讲国际结算方式――托收方式
可编辑ppt
1
一、托收概述（一）定义
• 汇款因为不能银货当面两讫，因而无法约束对方。跟单托收把交易变成一手交钱一手交货的形式，大大降低了风险。
• 托收结算是由卖方开立汇票，委托出口地银行通过其在国外的分行或代理行，向买方收取货款的一种结算方式。
• 贸易上常用的是跟单托收。出口商将作为物权凭证的
• 出口托收委托书的收款指示写明：“请代收款项并以电报或航邮授权我行借记你方在我行的帐户”。
• （三）托收行与代收行之间相互没有开立帐户，而是托收行在国外第三家X银行开立帐户
• 出口托收委托书的收款指示写明：“请代收款项并将款汇至X银行贷记我行在该行的帐户，并请该行以电报ቤተ መጻሕፍቲ ባይዱ航邮通知我行”。
可编辑ppt
• 有时也用发票代替汇票，连同有关的货运单据一起交给银行托收，可避免印花税负担。
• 3、直接托收
可编辑ppt
6
（四）托收指示和托收汇票
可编辑ppt
7
二、跟单托收的交单条件
• （一）付款交单（D／P）
• 指进口商付清票款后，代收行才交给他货运单据。又分为即期付款交单和远期付款交单两种。

国际结算之托收方式

付款人
付款人(Payer)：是债务人，也是汇票的受票人（Drawee）。当汇票提示给他时，如为即期汇票，他应见票即付；如为远期汇票，他应承兑汇票，并于到期日付款。
01
光票托收（Clean Collection）
托收方式的种类
指金融单据托收，不伴随商业单据。在国际贸易中，通常是货运单据直接寄交买方，仅将汇票（有时也可附发票等非货运单据）委托银行托收。托收的款项一般是贸易从属费用。
案例中方某外贸企业与某国A商达成一项出口合同，付款条件为付款交单见票后45天付款。当汇票及所附单据通过托收行寄抵进口地代收行后，A商及时在汇票上履行了承兑手续。货抵目的港时，由于用货心切，A商因具信托收据向代收行借得单据，先行提货转售。汇票到期时，A商因经营不善，失去偿付能力。代收行以汇票付款人拒付为由通知托收行，并建议由我外贸企业径向A商索取货款。对此，你认为我外贸企业应如何处理?
*
（三）代收行 1、含义代收行(Collecting Bank)：是接受托收行的委托，参与办理托收业务的一家银行，它还是进口方银行(Importer’s Bank)、托收汇票的被背书人或收款人(Endorsee or Payee of the Collection Bill )。 2、代收行的责任（1）执行托收指示（2）单据的处理（3）对货物的保护（4）托收指示规定的支付货币（5）放单（6）汇票承兑的完整性与正确性（7）利息、手续费和费用（8）资金的及时划转
付款人
（进口人）
托收行
代收行
①贸易合同
②远期跟单汇票、货运单据、托收申请书
④托收委托书、寄交跟单汇票和货运单据
⑥提示汇票和单据
⑦承兑
⑩到期付款
收妥通知
③回单

国际结算-托收

收执申请书及跟单汇
④ 款回
⒀
付
⑨交单提兑 ⑥ 货提示票汇票要求承单
付款人进口方）（进口方）
款 ⑩
⑦ 承兑汇
⑧ 交单
款期提
提示汇票要求付
到
⑾ 付
托（出口方
第四章国际结算方式之二 —— 托收
第一节
托收的概念：一、托收的概念：
托收概述
指委托人向银行提交凭以收款的金融票据或者商业单据或两者兼有,委托银行( 据或者商业单据或两者兼有,委托银行(托收向付款人收取货款(或款项) 行)向付款人收取货款(或款项)的一种结算方式。方式。
.
从托收定义中可以看出：银行在托收时, 从托收定义中可以看出：银行在托收时,是按照从出口商那里得到的指示办理, 出口商那里得到的指示办理,银行只是委托人的代理人,只提供完善的服务,并不保证收到款项。理人,只提供完善的服务,并不保证收到款项。在国际贸易中常用的跟单托收，在国际贸易中常用的跟单托收，就是出口商将作为物权凭证的货运单据，与汇票一起，物权凭证的货运单据，与汇票一起，通过银行向进口商提示，口商提示，进口商一般只有在付款之后才能取得货权凭证，这使双方的交易成为银货两清的形式。权凭证，这使双方的交易成为银货两清的形式。从而避免了银货两空的风险。而避免了银货两空的风险。
案例分析：案例分析：根据《托收统一规则》条明确规定，根据《托收统一规则》第4条明确规定，“与托收有关的银行，对由于任何通知、托收有关的银行，对由于任何通知、信件或单据在寄送途中发生延误和（在寄送途中发生延误和（或）失落所造成的一切后果，或对电报、电传、后果，或对电报、电传、电子传送系统在传送中发生延误、残缺和其他错误，发生延误、残缺和其他错误，或对专门性术语在翻译上和解释上的错误，概不承担义务或责任。翻译上和解释上的错误，概不承担义务或责任。” 由此可以断定托收行已经善意地履行了义务。由此可以断定托收行已经善意地履行了义务。那么代收行呢？托收统一规则》那么代收行呢？《托收统一规则》第1条即提出银行应以善意和合理的谨慎行事” “银行应以善意和合理的谨慎行事”。签收的单据找不到了，又无《托收统一规则》据找不到了，又无《托收统一规则》第5条所规定的不可抗力来解脱责任，的不可抗力来解脱责任，代收行明显地没有尽到谨慎义务，应该承担单据丢失的责任。谨慎义务，应该承担单据丢失的责任。

大学教育-国际结算-第四章--汇款

（通知汇款解付完毕）。
汇出汇款申请书年月日
• 收款人姓名 •地址 •金额 • 汇款人姓名 •地址 •附言 • 付款行名
种类电信票编号
牌价
用途
申请人
境外汇款申请书
APPLICAT ION FOR FUNDS T RANSFERS (OVERSEAS)
致：****银行 T O:BANK OF ****
Bank Name &Address
57a
收款人开户银行
名称及地址
收款人开户银行在其代理行帐号 Bene's bank a/c no.
&Address
59a
收款人名称及地址
收款人帐号Bene's A/c NO.
Beneficiary's name &Address
70
汇款附言
只限140个字位 Not exceeding 140 characters 71A
50a 汇款人名称及地址
Remitter's Name &address □对公组织机构代码 Unit code
对私
个人身份证件号码 individual ID NO. □中国居民个人 □中国非居民个人
54/56A
收款银行之代理行
Correspon名de称nt 及of地be址neficiary's
通知汇款解付完毕。
票汇的特点
取款灵活汇票可流通转让汇票是由汇款人自己寄给收款人或自己携带出国，不必通过汇出行汇入行无须通知收款人取款
中心票汇
是指开出以汇票票面货币的清算中心所在地的银行为付款行的汇票
如：因为美元的清算中心在纽约，则以纽约的某家银行为付款人的汇票即称美元中心汇票

第四章托收结算业务

URC522第二条第2款规定金融单据
Financial Documents
金融单据是指汇票、本票、支票或其他类似的可用于取得款项支付的凭证。商业单据
Commercial Documents
商业单据是指发票、运输单据、所有权单据或其他类似的单据，或者不属于金融单据的任何其他单据。
URC522 Article 2 （1）
授权借记代收行账户
This collection is subject to Uniform Rules for Collection .(1995 Revision) ICC Publication No. 522.
本业务根据URC522处理
（三）托收业务中的汇票
即期汇票
Exchange for HKD21500.00 Tianjin,15 April,2010 D/P At******sight of this first Exchange(Second of the same tenor and date unpaid)pay to the order of The Industrial and Commercial Bank of China the sum of Hong Kong dollar Twenty One Thousand Five Hundred only Drawn against shipment of 22 bales of pongee from Tianjin to Hong Kong for collection For Tianjin Textiles To Sunlight Garments Company Import and Export Corp., 314 Locky Road, Tianjin Hong Kong Signature Manager

国际结算第四讲托收

The release/delivery of documents against the payment of sight draft.
D/P at Sight
Upon first presentation the Buyer shall pay against documentary draft drawn by the Sellers at sight.
ii. deliver documents against payment and/or against acceptance, or
iii. deliver documents on other terms and conditions.
b. “Documents” means financial documents and/or commercial documents:
付款时间的附加规定利息及费用及货款收妥后的处理
Waive /(do not waive) interest if refused by the drawee. Waive /(do not waive) charges if refused by the drawee. Collection charges may not waived and the drawee refuses to Pay such charges, the presenting bank will not deliver documents.
口押汇、信托收据
第一节托收概述
一、托收的概念：
出口商（或债权人）开立金融票据或商业单据或两者兼有，委托托收行通过其联行或代理行向进口商（或债务人）收取货款或劳务费用的结算方式。
Uniform Rules For Collections，URC

国际结算15章选择判断范文.doc

国际结算习题第四章托收结算方式。

二、是非题1.托收是一种付款人主动向收款人支付货款的方式。

（）【答案】×2.在托收业务中，银行的一切行为是按照托收委托书来进行的。

（）【答案】√3.光票托收和跟单托收一样，都是用于贸易款项的收取。

（）【答案】×4.托收因是借助银行才能实现货款的收付，所以托收是属于银行信用。

（）【答案】×5.从理论上讲，承兑交单相比于付款交单对于买方更为便利，因为承兑交单中买方承兑后即可提货，往往可以不必自备资金而待转售所得的货款到期时付款。

（）【答案】√6.托收业务中，代收行对于汇票上的承兑形式，只负责表面上完整和正确之责，不负签字的正确性，或签字人是否有权限签署之责。

（）【答案】√7.委托人在出口托收申请书上可指定代收行，如不指定，委托行可自行选择它认为合适的银行作为代收行。

委托行由于使用其他银行的服务而发生的费用和风险，在前种情况下由委托人承担，在后种情况下由委托行承担。

（）【答案】×8.托收业务中，只要选择合适的委托行和代收行，委托人收回货款就不成问题。

（）【答案】×9.相比于付款交单，承兑交单一定是远期付款，对买方比较有利。

（）【答案】√10.无论何种情况下，代收行同意进口商凭信托收据借货后产生的风险和后果都由出口商承担。

（）【答案】×国际结算习题第一章国际结算概述单项选择题:1. 商品进出口款项的结算属于( C )A . 双边结算B . 多边结算C . 贸易结算D . 非贸易结算2. “汇款方式”是基于( B )进行的国际结算A . 国家信用B . 商业信用C . 公司信用D . 银行信用3. 实行多边结算需使用( D )A . 记账外汇B . 外国货币C . 黄金白银D . 可兑换货币4. 以下( C )反映了商业汇票结算的局限性A . 进、出口商之间业务联系密切, 相互信任；B . 进、出口商一方有垫付资金的能力；C . 进、出口货物的金额和付款时间不一致;D . 出口商的账户行不在进口国5. 当代国际结算信用管理的新内容涉及到( A )A . 系统信用和司法信用B . 员工信用和银行信用C . 公司信用和商业信用D . 银行信用和商业信用6. 以下( C )引起的货币收付，属于“非贸易结算”.A. 服务供应B . 资金调拨C . 设备出口D. 国际借贷7. ( B )不是纸币本位制度下使用多边结算方式必备的条件.A . 结算货币具有可兑换性B . 不实行资本流动管制C . 有关国家的商业银行间开立各种清算货币的账户D . 清算账户之间资金可以自由调拨8. 建国初我国对苏联和东欧国家的贸易使用( C )的方式A . 单边结算B . 多边结算C . 双边结算D .集团性多边结算9. 传统的国际贸易和结算中的信用主要是( D )两类。

国际结算第4讲托收

在②问中，所签发的托收汇票正面及背面分别为：
Exchange for USD100,000 15 May, 2004 Shanghai
At 30 days after sight pay to the order of Bank of China, Shanghai Branch the sum of one hundred thousand US dollars only.
国际结算第4讲
托收
主要内容
托收概述托收种类及业务程序托收当事人的责任与义务托收统一规则（URC522）银行在托收业务中的资金融通
一、托收（collection）概述
1、托收的概念：
是银行（托收行）依据委托人（债权人）的指示，通过该行在付款人（债务人）所在地的联行或代理行（代收行）向付款人取得付款和/或承兑。
forcollection托收汇票的当事人提示付款进口商payer出口商drawerpayee1出口商2托收行3代收行出票二托收种类及业务程序债务人开立汇票的光票托收债权人开立汇票的光票托收金融票据附带商业单据的托收金融票据不附带商业单据的托收跟单托收光票托收托收即期付款交单dpatsight承兑交单documentsagainstacceptanceda远期付款交单dpaftersight付款交单documentsagainstpaymentdp跟单托收documentarybillforcollection1dp即期流程图委托人出口人付款人提示汇票和单据进口人托收行代收行贸易合同即期跟单汇票货运单据托收申请书托收委托书寄交跟单汇票和货运单据付款交单收妥通知回单付款2dp远期流程图委托人出口人付款人进口人托收行代收行贸易合同远期跟单汇票货运单据托收申请书托收委托书寄交跟单汇票和货运单据回单承兑通知书提示汇票和单据承兑到期付款收妥通知回单付款提交货运单据11123da流程图委托人出口人付款人进口人托收行代收行贸易合同远期跟单汇票货运单据托收申请书托收委托书寄交跟单汇票和货运单据回单提示汇票和单据承兑到期付款收妥通知回单付款承兑通知书提交货运单据1112?注意