国际结算(双语)第三章汇款与托收

When both banks have accounts with each other, reimbursement can be done through recording the respective accounts： (1) crediting vostro account of the paying bank
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第二节 托收基本知识
一、Definition of collection
Collection is an arrangement whereby the goods are shipped and the relevant instrument is drawn by the seller on the buyer, and/or document(s) is sent to the seller’s bank with clear instructions for collection through one of its correspondent banks located in the domicile of the buyer.
(四) Reimbursement of Remittance Cover 汇款的偿付与退汇 1. 汇款的偿付 Since the paying bank is going to pay the beneficiary for the remitting bank, the remitting bank has to reimburse the paying bank. There are several ways of this procedure depending on the currencies being used in the remittance business and the relationship between the remitting bank and paying bank.
三、Application of Remittance in International Commercial Settlement
1. Payment in advance (预付) 2. Open account transaction (赊账交易) or Deferred Payment (延迟付款)
Clean collection is mainly used to collect incidental expenses（杂费） occurred in a transaction such as freight（运费）, insurance premium （保险费）, commission （佣金）or any other supplementary charges. On other occasion, clean collection is also used in the collection of down-payment or in the case of service transactions where there are no shipping documents available. 光票托收一般用于收取杂费，包括运费、保险费、 佣金或者其他贸易从属费用。
(4)各自账户行转账
When both banks have accounts with different banks, and those banks may have accounts with each other, the remitting bank can instruct his correspond bank to credit that bank’s account and then debit remitting bank’s vostro account.
账户行 开户行 支付委托书： 作为偿付， 支付委托书 ： 作为偿付 ， 我行已经 贷记你行在我行开立的账户 汇入行 寄出贷记报告单告知已贷记汇入行账户
汇出行
(2) Debiting remitting bank’s nostro account 授权借记
• If the currency used in the remittance is the beneficary’s domestic currency, and the payin源自文库 bank maintains the remitting bank’s account, the reimbursement may be instructed as: • “Please debit the sum to our account with you” or “You are authorized to debit the sum to our account with you” • After effecting payment, the paying bank debits the sum to the account of the remitting bank with them.
汇出行 ② ③
①
汇入行 ④ ③
汇出行账户行(X BANK)
汇入行账户行(Y BANK)
注：①汇出行向汇入行发出汇款支付委托，并在支付委托书上作偿付指示： 汇出行向汇入行发出汇款支付委托，并在支付委托书上作偿付指示： “IN COVER, WE HAVE INSTRUCTED X BANK TO PAY THE PROCEEDS TO YOUR ACCOUNT WITH Y BANK”； ” 汇出行向其账户行发出指示，授权其账户行借记汇出行账户， ②汇出行向其账户行发出指示，授权其账户行借记汇出行账户，并将 款项汇给汇入行的账户行； 款项汇给汇入行的账户行； ③汇出行账户行向汇入行账户行邮寄贷记报告单同时向汇出行邮寄借 记报告单； 记报告单； 汇入行账户行贷记汇入行账户并邮寄贷记报告单给汇入行。 ④汇入行账户行贷记汇入行账户并邮寄贷记报告单给汇入行。
开户行 支付委托书： 作为偿付， 支付委托书 ： 作为偿付， 请借记 我行在你行开立的账户 汇出行 寄出借记报告单告知已借记汇出行账户 汇入行 账 户行
(3)共同账户行转账 (3)共同账户行转账
•
If the remitting bank does not open an account with the paying bank, the former may instruct its correspondent with which it maintains an account, to debit this account with that correspondent, too, or to pay the amount to another bank with the paying bank maintains an account.
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(2) Documentary collections 跟单托收
Documentary collections may be described as collections on financial instruments being accompanied by commercial documents or collections on commercial documents without being accompanied by financial instruments, that is commercial documents alone without a bill of exchange. 跟单托收是指附有金融票据和商业单据的托收或 者仅随附商业单据而没有金融票据的托收。
Sometimes financial instruments are not included in the collection order because of the stamp duty. 由于有些国家对汇票征收印花税，就不随附金融票 据。 In this case, the invoice can replace the financial documents. Compared with clean collection, documentary collection means that banks will assume higher liability because they have the shipping documents in their hands.
① 汇出行 ③ ② 汇入行 ③
共同账户行 X BANK
注：①汇出行向汇入行发出支付委托书，并在支付委托书上作偿付指示： 汇出行向汇入行发出支付委托书，并在支付委托书上作偿付指示： “IN COVER，WE HAVE AUTHORIZED X BANK TO DEBIT OUR A/C ， AND CREDIT YOUR A/C WITH THEM”。 ” 汇出行向共同账户行发出指示，授权共同账户行借记汇出行账户， ②汇出行向共同账户行发出指示，授权共同账户行借记汇出行账户，并 将头寸拨交汇入行账户。 将头寸拨交汇入行账户。 共同账户行向汇入行邮寄贷记报告单同时向汇出行邮寄借记报告单。 ③共同账户行向汇入行邮寄贷记报告单同时向汇出行邮寄借记报告单。
三、Types of collections 托收的种类
按托收项下是否随附商业单据，托收分为光票托收 与跟单托收： Clean collections
光票托收 Documents against Payment (D/P) 付款交单 Documents against Acceptance (D/A) 兑交单
主动贷记 If the currency used in the remittance is the remitter’s domestic currency, and the paying bank has vostro account with the remitting bank, then the remitting bank states in the mail transfer payment order that: “In cover, we have credited your a/c with us.”
托收体现商业信用。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。
Collection serve as a compromise(折中办法) between compromise(折中办法) open account and advance payment in settlement of international transactions. This service offered by banks facilitates a creditor in one country to obtain settlement from a debtor in another at a minimum cost.
Documentary collections
跟单托收
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(1) Clean collections 光票托收
Clean collections are collections on financial instruments without being accompanied by commercial documents, such as invoice, bill of lading, insurance policy, etc.. 光票托收(CLEAN BILL FOR COLLECTION)是指出 口商仅开立汇票而不附任何商业单据，委托银行 收取货款的一种托收方式。