国际结算方式 汇款

单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,*,*,*,Chapter 3,Remittance,汇款,1,International exchange,国际汇兑,refers to operational activities related with the currency conversion,货币兑换,and transfer of funds between countries in order to settle the claims and debts by payment instruments through banks.,In broad sense-the international settlement,In narrow sense-international bank remittance,Types:,International exchange,国际汇兑,payer,payee,Bank A,Bank B,payer,payee,Bank A,Bank B,contract,contract,Remittance顺汇,Reverse remittance逆汇,资金,资金,结算工具,结算工具,2,Remittance (顺汇)：也称汇付法，是由债务人或付款人主动将款项交给银行，委托银行使用某种结算工具，交付一定金额给债权人或收款人的结算方法。结算工具的传递与资金的运动方向一致。,Reverse remittance (逆汇)：又称出票法，是由债权人以开出汇票的方式，委托银行向国外债务人索取一定金额的结算方式。结算工具传递方向与资金运动方向相反。,3,3.1 definition,Remittance refers to the transfer of funds from one party to another among different countries. That is, a bank (the remitting bank), at the request of its customer (the remitter), transfers a certain sum of money to its overseas branch or correspondent bank (the paying bank), instructing them to pay to a named person or corporation (the payee or beneficiary) domiciled in that country.,汇款是一种顺汇方式,，是银行(汇出行)应汇款人(债务人)的要求，以一定的方式将一定的金额，,通过其国外联行或代理行作为付款银行(汇入行)，付款给收款人(债权人)的一种结算方式。,4,Based on commercial credit,Advance payment预付,Exporter/seller,2Ship goods,1payment,Open account赊账,Importer/buyer,Importer/buyer,Exporter/seller,2payment,1Ship goods,5,3.2 Parties related to a remittance,3.2.1 Remitter 汇款人,A remitter is the person who request his bank to remit funds to a beneficiary in a foreign country. He is also called the payer, importer.,A remitter should first submit a remittance application, which, upon acceptance by the remitting bank, evidences a contract between the remitter and the remitting bank.,6,3.2.2 Payee or beneficiary 收款人/受益人,A person who is addressed to receive the remittance is named the Payee or beneficiary, exporter.,7,3.2.3 Remitting bank 汇出行,A remitting bank is the bank transferring funds at the request of a remitter to its correspondent or its branch in another country and instructing the latter to pay a certain amount of money to a beneficiary.,A remitting bank is the importers bank.,The remitting bank must do as instructed in the application until the whole remittance is finished.,Outward Remittance 汇出汇款,8,3.2.4 Paying bank 汇入行/解付行,A paying bank is the bank entrusted to by the remitting bank to pay a certain amount of money to a beneficiary named in the remittance advice.,The paying bank must do in strict compliance with the payment order sent by the remitting bank. It should authenticate the relevant signature or test key to ensure it genuineness.,Usually, the paying bank will not effect payment to the payee until its receipt of the funds from the remitting bank.,Inward Remittance 汇入汇款,9,3.3 ways of transfer,There are three basic ways for a bank to transfer funds for its client from home country to abroad. They are remittance by airmail (信汇), remittance by cable (电汇), and remittance by demand draft (票汇).,10,3.3.1 Remittance by airmail (M/T),Remittance by airmail (mail transfer i.e. M/T). A mail transfer is to transfer funds by means of payment order (支付委托书) or a mail advice (信汇委托书) issued by a remitting bank, at the request of the remitter.,A payment order, mail advice or debit advice is an authenticated order in writing addressed by one bank to another instructing the latter to pay a sum certain in money to a specified person or a beneficiary named thereon.,信汇汇款是汇出行应汇款人申请将信汇委托书或支付委托书,邮寄,给汇入行，授权其解付一定金额给收款人的一种汇款方式。,信汇的费用比电汇低廉，但因支付凭证邮寄时间较长而使收款较慢，故采用者较少。,11,A simplified remittance diagram,Remitter,Payee,Remitting bank,Paying bank,1.,Signed,Written,Application,Of M/T,信汇申请,3. Payment order by airmail,邮寄支付委托书,5.,Payment,6. Debit advice借记通知书,2.,Remittance,receipt,信汇回执,4.,Receipt,收款人收据,12,3.3.2 Remittance by cable/telex/SWIFT,The remitting bank sends the Payment order to the paying bank by cable, telex, or SWIFT, authorizing the paying bank to make payment to the payee.,电汇汇款是汇款人委托银行以电报(cable) 、电传(telex) 、环球同业银行金融电讯协会(SWIFT)方式，指示出口地某一银行（其分行或代理行）作为汇入行，解付一定金额给收款人的付款方式。,13,It is therefore faster, but more expensive than the mail transfer. It is often used when the remittance amount is large and the transfer of funds is subject to a time limit. The only means of authenticating a cable transfer is the test key密押. However, remittance by SWIFT should be authenticated by SWIFT authentic key.,电汇是一种最快捷最安全的付款方式。它在收取汇费时，还要加收电报费，故费用是这三种方式中最高的，通常用于紧急款项或大额款项的支付、资金调拨各种支付指示等。,14,T/T diagram,remitter,payee,remitting bank,Paying bank,1. Signed,Written,Application,Of T/T,电汇申请书,3.cable/telegraphic/SWIFT,加押电报、电传、SWIFT,6.Debit advice,5.,payment,2.,Remittance,receipt,电汇回执,4.,Receipt,收款人收据,15,payee,remitter,Paying,bank,Remitting,bank,(1),(2),(3),(4),(5),(6),(7),(1)Remittance application with funds and commission;,(2)receipt,(3)sends P.O. /telex/SWIFT instructing paying bank to make payment,(4)after authenticating, notifies the payee,(5)upon receipt, the payee provides the paying bank a receipt,(6)the paying bank debited the remitting banks a/c and make payment,(7)sends the debit advice and payment receipt from payee to the remitting bank,(8)the debt is discharged,(8),16,采用电报或电传的汇款方式,电报或电传方式的汇款应具备下列内容：,FM：(汇出行名称),TO：(汇入行名称),DATE；(发电日期),TEST(密押),OUR REF NO (银行编号),NO ANY CHARGES FOR US(我行不负担费用),PAY(AMT)VALUE(DATE)TO(付款金额、起息日）,BENEFICIARY(收款人),MESSAGE(汇款附言),ORDER(汇款人),COVER(头寸拨付),17,1. TO：汇入行名称可用电报挂号。,如果对方单位有电报挂号,就可以把住址省去,在第一个小方格中填上电报挂号号码即可.,2NO ANY CHARGES FOR US有时可写在电文最后一句。,YOUR CHARGES FOR BENEFICIARY,3收款人的表示。,1)PAY TO - BANK(帐户行)FOR CREDITING AC NO- OF MRSMITH(OR COLTD)收款人的帐 户行是第三家银行,或者: PAY TO - BANK(帐户行) FOR ACCOUNT NO- FAVOUR,MRSMITH(OR COLTD),2)PAY TO YOURSELVES(帐户行)FOR CREDIT OF AC No-OF MR.SMITH(OR COLTD)收款人的帐户行是汇入行。,4汇款附言，有时写DETAILS OF PAYMENT。,5ORDER实际上是BY 0RDER OF，有时可写为BO。,6头寸拨付根据帐户设置情况有几种拨头寸方法，后面将予详述，常见的是汇出行在汇入行开设帐户PLEASE DEBIT OUR AC WITH YOU借记我行帐户，就可拨付头寸。,18,example,Remitting bank: bank of Asia, Tianjin,Paying bank：bank of Asia, Luxemburg,Date of cable: 9 June Test:2563,Ref No.208TT0219,Amount:USD 1,660.00,Payee:Marie Clauda Dumont,Luxemburg,account No.0-164/7295/550 with,Banque International du Luxemburg,Message:payroll,Remitter:Crystal Palace Hotel,Tianjin,Cover:Debit our H.O. account,FM:,bank of Asia, Tianjin,TO:,bank of Asia, Luxemburg,DATE:,9 June,TEST,2563,OUR REF,208TT0219,NO ANY CHARGES FOR US,PAY,USD 1,660.00,TO,Banque International du Luxemburg,FOR CREDITING A/C NO.,0-164/7295/550,OF,Marie Clauda Dumont,Luxemburg,MESSAGE,payroll,ORDER,Crystal Palace Hotel,Tianjin,COVER,Debit our H.O. account,19,举例,FM：BANK OF ASIA，TIANJIN,TO；THE HONGKONG AND SHANGHAI BANKING CORP，HONGKONG(汇丰银行),DATE：1ST MARCH,TEST1253 OUR REF.208TT0517 NO ANY CHARGES FOR US PAY USD 20，000VALUE 1ST MARCH TO YOUR HAY WAY BILDING BRANCH 58 STANLEY,STREET HONGKONG FOR ACCOUNT NO004110106028001 FAVOUR PRECISION PHOTO EQUUMENT LTDHONGKONG MESSAGE CONTRACT NON0158 ORDER PHOTOGRAPH COTIANJIN COVER DEBIT OUR HO ACCOUNT,20,电汇用于资金调拨时，汇款电文成为支付指示，以电报或电传发送支付指示：,Test(密押),Value(date) （付款起息日）,Our Ref._（付款指示编号）,Please debit our A/C or branches A/C or our HO A/C（在汇入行开设的帐户）,Pay _ (金额) To_ bank（账户行名称 ）,For credit of _ bank（收款行名称）,In favor of _ A/C No. _（收款人名称及其账户号码，如不是代客划拨，则无此项 ）,Remarks （付款摘要）,21,举例,FM: bank of Asia, Beijing,To: the bank of Tokyo LTD., Tokyo,Date: 3,RD,OCT.,Test 2475 value 5,th,Oct. our ref. MSG1234456 please,debit,our A/C pay JAY 400 000 000 to the Fuji Bank LTD., Tokyo for,credit,of our A/C with them,22,采用SWIFT的电汇方式,SWIFT环球同业银行金融电讯协会(society for Worldwide Interbank Financial Telecommunication S.C.) 是一个国际银行同业间非盈利性的合作组织，成立于1973年5月，总部设在比利时的布鲁塞尔。,目前会员银行达到2044个，其中中国境内银行有：,中国银行、中国工商/建设/农业/人民银行、中国投资银行、交通银行等,23,适用于汇款的SWIFT格式,MMandatory Field必选项目 OOptional field可选项目,24,业务员拟出下述汇款内容,To: THE CHASE MANHATTAN BANK N.A., NEW YORK,FROM: BANK OF CHINA, BEIJING,DATE: 30 SEP. 2003,TEST OUR REF TT109900/03 PAY TO USD 200 000.00 VALUE 30 SEP. TO BANQUE NATIONALE DE TUNISIE TUNIS FOR CREDIT OF A/C NO. Y10-0127-033254 OF CORPORATION INTERNATIONAL DES EAUX ET DE TEL ECTRICITE DE CHINE MESSAGE REMIT FOR CUSTOMS DUTY ETC ORDER INTERNATIONAL WATER AND ELECTRIC CORP. BEIJING YOUR CHARGES FOR BENEFICIARY COVER DEBIT US,25,将有关项目输入计算机成为下面SWIFT MT100电文,：,MT100 CUSTOMERS TRANSFER,DATE,030930,SENT TO,CHAS US 33 REM,Chase Manhattan n. a New York N.Y,: 20/transaction reference number TT109900/03,:32A/value date, currency code, amount,030930, USD200 000.00,:50/ordering customer,INTERNATIONAL WATER AND ELECTRIC CORP. BEIJING,:57/account with bank,BANQUE NATIONALE DE TUNISIE TUNIS,26,:59/beneficiary customer,Y10-0127-033254,CORPORATION INTERNATIONAL DES EAUX ET DE TEL ECTRICITE DE CHINE,:70/ details of payment,REMIT FOR CUSTOMS DUTY ETC,:71A/details of charges,FOR BENEFICIARY,:72/ bank to bank information,COVER DEBIT US,27,3.3.3 Remittance by Demand Draft,Remittance by bankers demand draft is often referred to as D/D. a bankers draft is a negotiable instrument drawn by a bank on its overseas branch or its correspondent abroad ordering the latter to pay on demand the stated amount to the holder of the draft. It is often used when the client wants to transfer the funds to his beneficiary by himself.,28,D/D diagram,remitter,payee,Remitting bank,Paying bank,1.appli-cation,2.,D/D,6.Debit advice,4.,D/D,5.pay-ment,3、D/D,29,remitter,payee,Remitting,bank,Paying,bank,1) D/D application,2)Bank demand draft,3)bank demand draft,4)Presenting,5)payment,6)Debit advice,D/D diagram,30,3.4,Reimbursement of Remittance Cover,1.,Crediting vostro account of the paying bank,If the paying bank opens a current account with the remitting bank, the reimbursement instruction should be written as:,In cover，we have credited the sum to your a/c with us,31,2. debiting remitting banks nostro account,If the paying bank maintains the remitting banks account, the reimbursement may be instructed as:,please debit the sum to our a/c with you.,or,You are authorized to debit the sum to our a/c with you.,32,3. Instructing a reimbursing bank to pay the paying bank by debiting the remitting banks nostro account,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 his account and credit the paying banks account if the paying bank has an account with that correspondent, too, or to pay the amount to another bank with which the paying bank maintains an account. The reimbursement clause is thus written:,33,“In cover， we have authorized x bank to debit our a/c and credit youre a/c with them.”,Or “In cover， we have instructed x bank to to remit proceeds to you.”,34,35,36,37,38,Exercises:,please write “cover instruction” for each remittance below.,The paying bank has maintained an USD account with the remitting bank. Suppose an outward remittance in USD is made, how do you write “cover instruction” for this remittance?,In cover, we have credited your account with us,Both remitting bank and paying bank have maintained USD account with XYZ Bank, New York. Suppose an outward in USD is made, then “cover instruction” ?,In cover, we have authorized XYZ Bank, New York to debit our account and credit your account with them,39,3.5 cancellation of the remittance,1. 信汇和电汇的退汇,（1）汇款人退汇:,如果汇款人提出退汇,汇出行应通知汇入行停止解付,撤销汇款.若汇款在要求退汇前已经解付,汇款人就不得要求退汇.,（2）收款人退汇:,汇入行可作为收款人拒收汇款处理,并通知汇出行,由汇款人到汇出行办理退汇手续.,2. 票汇的退汇:,汇款人在寄出汇票前,可由汇款人持原汇票到汇出行办理退汇手续.汇出行应发函通知汇入行将有关的汇票通知书(或票根)注销寄回.若汇款人已经将汇票寄出,才要求退汇,汇出行为维护银行票据的信誉,一般不予接受.,40,According to the time of shipment and of payment :,预付货款(payment in advance) :pay at the time of order(cash with order) or prior to shipment of the goods, commonly used in specialized and capital intensive goods.,货到付款（payment after arrival of goods :also called open account, say, cash on delivery/交货付现。,goods sold（售定）,sold on consignment（寄售）,凭单付汇(remittance against documents),Characteristics of remittance,risky,Unbalanced capital burden,Simple procedures and cost-efficient,Application of remittance,41,出口合同规定的支付条款为装运月前15天电汇付款，买方延至装运中始从邮局寄来银行汇票一纸，为保证按期交货，出口企业于收到该汇票次日即将货物托运，同时委托银行代收票款。一个月后，接银行通知，因该汇票系伪造，已被退票。此时，货已抵达目的港，并已被买方凭出口企业自行寄去的单据提走。事后追偿，对方早已人去楼空。,结论：,1、进口方改变了付款方式,2、收到汇票并不等于收到钱，当企业无法辨别其真伪时，应交银行代为审核,Case study,42,Exercise,1. There are four parties in a remittance, i.e. (1),remitter,(2),payee or beneficiary,(3),remitting bank,(4),paying bank.,2. The remittance which are handled by the home remitting bank are called (1),outward remittance, while those are handled by foreign paying bank are called (2),inward remittance,43,3. Remittance through a bank from one country to another may usually be made by one of the following methods,(1),T/T,(2),M/T,(3),D/D,4. Payment after arrival of goods include two types of goods for sale, namely (1),goods sold,(2),consignment,5. The mail transfer is a remittance, at the request of a remitter, effected by a (1),M/T Advice,or (2),Payment Order,sent by the remitting bank to the paying bank authorizing the latter to the notify and pay a certain sum in money to the payee of the remittance.,44,True or False,1. DD stands for Demand Draft. (T),2. Among TT, MT and DD, TT is the quickest method of payment. (T),3. Among TT, MT and DD, TT is the cheapest method of payment. (F),4. A further advantage of TT over MT is that there is no danger of instructions being delayed or lost in the post. (T),45,5. In the case of MT, the remitting bank issues a draft to its customer, and directs its foreign branch or correspondent by mail to make the payment to the beneficiary. (F),6. The normal practice now is to send all mail transfers by airmail. (T),7. The operations of a telegraphic transfer is just the same as mail transfer. (F),46,choice,1. If the Londons bank makes a payment to a correspondent abroad,D,.,A. it will remit the sum abroad,B. the foreign banks vostro account(来账)will be credit.,C. the London banks nostro account(往账)will be credit.,D. either A or B,47,2. If Barclays instructs Citibank to pay a sum of USD100 000 to Midland, its nostro account should be,B,.,A. Credited B. debited,C. increased D. decreased,3. A,D,payment does not take as long as an MT payment.,A. SWIFT B. TT C. DD D. A or B,4. Large payment should be made by,D,.,A. SWIFT B. TT C. DD D. A or B,48,