商务英语学习.ppt

* D/A ： The buyer shall duly accept the documentary draft drawn by the sellers at 45 days sight upon first presentation and make payment on its maturity. The shipping documents are to be delivered against acceptance. 承兑交单： 买方对卖方开 具的见票后45天付款 的跟单汇票，于见票 时立即予以承兑，并 应于汇票到期日立即 付款，承兑后交单。 * 青岛大学国际经济贸易系 Sometimes referred to as business credit or commercial lending, commercial credit has to do with the ability of a business to obtain goods and services from a supplier. Business credit is extended with the understanding that the business promises to pay the supplier according to the terms and conditions that the buyer agreed to at the time of acquisition. The range of goods and services that are covered under the concept of business credit extend beyond supplies and similar types of purchases. Commercial credit also has to do with the securing of bank loans. Once the financial profile is complete, the lender will determine the amount of commercial credit that can be extended to the corporation. Commercial Credit 有关商业信用的解释，主要有以下三种： 1、商业信用：企业在正常的经营活动和商品交易中由于延期付款或预收账款所形成的企业常见的信贷关系。 2、商业信用：在商品销售过程中，一个企业授予另一个企业的信用。如原材料生产厂商授予产品生产企业，或产品生产企业授予产品批发商，产品批发商授予零售企业的信用。 3、商业信用：是指工商企业之间相互提供的、企业与个人之间，与商品交易直接相联系的信用形式。包括企业之间以赊销分期付款等形式提供的信用以及在商品交易的基础上以预付定金等形式提供的信用。 * Commercial credit- remittance and collection，the buyer is responsible to make payment, the seller to surrender documents Banker’s credit-letter of credit，the banker is responsible to pay money and tender documents on behalf of both parties. Remittance Mail Transfer Telegraphic Transfer Demand Draft Collection Clean Collection Documentary Collection: Documents against Acceptance(D/A) Documents against Payment(D/P) Commercial Credit * Commercial Credit 汇付的四个当事人： ⑴汇款人（进口人）( Remitter/Importer) ⑵收款人（出口人）(Payee/Exporter) ⑶汇出行（进口地银行）(Remitting Bank/ Importer’s Bank） ⑷汇入行（出口地银行）（Paying Bank/ Exporter’s Bank） 也被称为“解付行”，一般是汇出行的长期往来银行。 一、汇付/汇款（Remittance） （一）含义 付款人主动通过银行或其它途径将货款汇交收款人的支付方式。一般是买方按照合同约定的条