国际结算第四讲托收.ppt

国际结算第四讲 托收 主要内容 托收概述 托收规则 托收当事人的责任与义务 跟单托收中的汇票 银行在托收业务中的资金融通 学习目标：重点掌握托收的概念、程序及其托收 过程中当事人的责任与义务；了解托收实践中的汇 票及其背书；区分付款交单和承兑交单的异同；了 解银行在托收过程中的融资行为。 关键概念：托收、跟单托收、D/P、D/A、托收出 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 Article 2 Definition of Collection a. Collection” means the handling by banks of documents in accordance with instructions received in order to: i. obtain payment and/or acceptance of financial documents, or 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: i. “Financial documents” means bills of exchange, promissory notes, cheques, or other similar instruments used for obtaining the payment of money. ii. “Commercial documents” means invoices, transport documents of title or other similar instruments, or any other documents whatsoever, not being financial documents. c. “Clean collection” means collection of financial documents not accompanied by commercial documents. d. “Documentary collection” means collection of: i. financial documents accompanied by commercial documents; ii. commercial documents not accompanied by financial documents. —— Uniform Rules for Collection (ICC Publication No. 522) 二、托收当事人 1. Principal（委托人）： 他通常是Exporter, Seller, Drawer, Consignor（托运 人），也可以是Payee of the Collection Bill 。 2. Remitting Bank（托收行）： 他通常是Exporter’s Bank, Payee of the Collection Bill。 3. Collecting Bank（代收行）： 他通常是Importer’s Bank, Payee of the Collection Bill。 4. Presenting Bank（提示行）： 向汇票付款人提示承兑/付款的银行，通常就是代收行本 身，有时也可以是另一家银行。 5. Drawee（付款人）: 他通常是Importer, Buyer，Drawee of the Collection Bill。 6. Agent in necessity（需要时的代理）： 在托收业务中，如果发生付款人拒付，委托人可指定在付 款地的代理人代为处理货物存仓、转售、运回等事