进出口业务中货款的支付-2014-11-03.ppt

　进出口合同中的支付条款 支付条款（term of payment )直接关系到双方的切身利益，是贸易合同的主要交易条件。选择不同的结算方式，双方承担的风险、涉及的信用有着明显的区别，所以一定要谨慎对待。支付条款主要包括付款时间、地点、金额、方式和条件等。 L/C letter of credit信用证信用证 Collection托收, 包括 D/P documents against payment 付款交单 D/A documents against acceptance承兑交单承兑交单 Remittance汇付,包括：电汇、信汇和票汇 T/T telegraphic transfer电M/T mail transfer信D/D demand draft票 O/A 赊销 open account C.W.O cash with order 随订单付现 C.O.D cash on delivery 交货付现 C.A.D cash against documents 凭单付现 P.O.D pay on delivery 货到付款 一、汇付的支付条款 进出口商在选择汇付的方式结算时，买卖合同中的支付条款应明确规定汇付的时间、具体的汇付方式和金额等内容。 例1： 买方应不晚于2010年5月5日将全部货款用电汇方式预付给卖方。 The buyer shall pay the total value to the seller in advanced by T/T not less than May 5th ,2010. 例2： 买方同意在本合同签字之日起，1个月内将本合同总金额30%的预付款，以电汇的形式交给卖方。 30% of the total contract value as advance payment shall be remitted by buyer to the seller through telegraphic transfer within one month after signing this contract. 二、托收支付条款 进出口商选择托收方式结算时，买卖合同中的支付条款应明确规定交单条件、买方付款或承兑责任以及付款期限等内容。 例1：货物装运后，卖方应将以买方为付款人的汇票连同本合同的各种货运单据，通过卖方银行寄交买方银行转交买方，并托收货款。 After delivery ,the seller shall send through the seller’s bank a draft drawn on the buyer together with the shipping documents to the buyer’s bank for collection. 即期付款交单：买方应凭卖方开具的即期跟单汇票于见票时立即付款，付款后交单。 Upon first presentation the buyers shall pay against documents draft drawn by the sellers at sight. The shipping documents are to be delivered against payment only. 远期付款交单（见票后XX天）：买方对卖方开具的见票后XX天付款的跟单汇票，于提示时即予承兑，并于汇票到期日即于付款，付款后交单。 The buyers shall duly accept the documentary draft drawn by the sellers at XX days sight upon first presentation and make payment on its maturity. The shipping documents are to be delivered against payment only. 三、信用证支付条款 即期信用证支付条款： 买方应通过为卖方所接受的银行于装运月份前XX天开立并送达卖方不可撤销即期信用证，有效期至装运月份后第15天在中国议付。 The buyer 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 negotiation in China until the 15th days after the month of shipment. 四、不同结