国际结算第四讲托收
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即期付款交单对出口商不利的影响最小。 远期付款交单的托收，对出口商的不利影响大 一些。 承兑交单托收，对出口商最不利。
5
第二节 托收业务中的规则
• 委托人
• 托收行
• 代收行
•出口商与托收行之间的契约 —— 托收申请书。 • •托收行与代收行之间的契约 —— 托收指示。
6
托收申请书
代收行的选定 交单条件 D/P at sight， D/P at …days after sight或 D/A
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
•托收 行
•③ 托收委托书、寄 交跟单汇票和货运单 据
•⑧汇交收妥的款项
•代收 行
8
D/P远期项下如何保障出口方的利益？
首先，可以加注“SUBJECT TO UNIFORM
RULES FOR COLLECTION ICC PUBLICATION
No 522 1995 REVISION”. 其次，在面函上加注“ACCORING TO URC522
跟单托收
Documentary Bill for Collection
付款交单 即期付款交单
Documents against D/P at sight
Payment (D/P) 远期付款交单
D/P after sight
承兑交单
Documents against Acceptance (D/A)
2
•委托人
•托收行
•Remitting Bank
•Payer/Drawee
•付款人
•代收行/提示行
•Collecting Bank/ •Presenting Bank
1
三、 托收种类及流程
光票托收 托收 跟单托收
不附带商业单据的金融单据的托收 金融票据附带商业单据的托收 商业单据不附带金融票据的托收
ART7.YOU ARE ZUTHORIZEDTO DILIVER DOCUMENTS TO DRAWEE ONLY AGAINST THEIR FINAL PAYMENT FOR THE FULL
VALUE OF THE ACCEPTED DRAFTS”.
9
URC第七条 商业单据的发放
（1）如果托收包含有远期付款的汇票，则其指示不应要求付 款才交付商业单据。 （2）如果托收包含有远期付款的汇票，托收指示应说明商业 单据是凭承兑（D/A）还是凭付款（D/P）发放给付款人。
The shipping documents are to be delivered against payment.
7
D/P远期流程图
•（出口方） •委托人
•①贸易合同
•（进口方 ）•付款
人
•⑦ 交单 •⑥ 到期付款
•⑤ 承兑 • ④提示汇票和单 据
• ⑨付款
•②远期跟单汇票、 货运单据、托收申请 书
Upon first presentation the Buyer shall pay against documentary draft drawn by the Sellers at sight.
The shipping documents are to be delivered against payment only.
7
拒绝证书
Do not protest in case of dishonour. protest for Non-acceptance Non-payment. We will give instruction to you upon receipt of SWIFT /airmail advice of Non-acceptance /Non-payment with reasons.
（D/P at xx days after sight） The release/delivery of documents against
the payment of tenor draft.
6
D/P at xx days after sight
The Buyer shall duly accept the documentary draft drawn by the Sellers at × × days sight upon first presentation and make due payment on its maturity.
若无上述说明，商业单据只能是付款放单，而代收行对由于交付单据的 任何延误所产生的任何后果将不承担责任。
（3）如果托收包含有远期付款的汇票，而且托收指示表明应 凭付款发放商业单据时，则单据只能凭该项付款才能发放，而 代收行对由于交付单据的任何延误所产生的任何结果将不承担 责任。
0
承兑交单
承兑交单：凭付款人对远期汇票承兑而交 出单据。
•托收 行
•③ 托收委托书、寄 交跟单汇票和货运单 据
•⑧汇交收妥的款项
•代收行
3wk.baidu.com
即期D/P
立即
立即
见票… …付款 … …取单
远期D/P
立即 ××天 立即
见票 … …承兑… … 付款… …取单
D/A
立即
立即 ××天
见票… … 承兑… … 取单… …付款
4
各种交单条件对进出口商的影响
总体上，托收对出口商不利，对进口商有利。
8
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。
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.
i. financial documents accompanied by commercial documents;
ii. commercial documents not accompanied by financial documents.
—— Uniform Rules for Collection (ICC Publication No. 522)
ii. deliver documents against payment and/or against acceptance, or
iii. deliver documents on other terms and conditions.
6
b. “Documents” means financial documents and/or commercial documents:
付款时间的附加规定 利息及费用及货款收妥后的处理
Waive /(do not waive) interest if refused by the drawee. Waive /(do not waive) charges if refused by the drawee. Collection charges may not waived and the drawee refuses to Pay such charges, the presenting bank will not deliver documents.
（Document against Acceptance, D/A）
The release/ delivery of documents against acceptance of tenor draft.
1
D/A
The Buyer shall duly accept the documentary draft drawn by the Sellers at × × days sight upon first presentation and make due payment on its maturity.
7
c. “Clean collection” means collection of financial documents not accompanied by commercial documents. d. “Documentary collection” means collection of:
口押汇、信托收据
4
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。
5
Uniform Rules For Collections，URC
Article 2 Definition of Collection
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、运回等事宜，这个代 理人就叫“需要时的代理”。
0
• Principal
The shipping documents are to be delivered against acceptance.
2
D/A 流程图
•（出口方） •委托人
•①贸易合同
•（进口方
） •
付款
人
•⑦ 到期付款 •⑥ 交单 •⑤ 承兑
•④ 提示汇票和单 据
• ⑨付款
•②远期跟单汇票 、货运单据、托收 申请书
4
D/P即期流程图
•（出口方） •委托人
•①贸易合同
•（进口方 ）•付款
人
•⑥ 交单
•⑤ 付款
• ④ 提示汇票和单据
•⑧ 付款 •② 即期跟单汇票 、货运单据、托收 申请书
•托收 行
•③ 托收委托书、寄 交跟单汇票和货运单 据
•⑦汇交收妥的款项
•代收 行
5
远期付款交单
远期付款交单：凭付款人对远期汇票付 款而交出单据。
即期付款交单
即期付款交单：凭付款人对即期汇票付款 而交出单据。
（Documents against Payment, D/P或D/P at Sight）
The release/delivery of documents against the payment of sight draft.
3
D/P at Sight
3. Collecting Bank（代收行）：
他通常是Importer’s Bank, Payee of the Collection Bill。
9
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）:
需要时的代理
special instruction In case of need refer to smith ＆ Jones Co, 99 Rue des Achetuer, Paris whose authority is limited to assisting in having the draft honoured.
国际结算第四讲托收
2
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
3
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
5
第二节 托收业务中的规则
• 委托人
• 托收行
• 代收行
•出口商与托收行之间的契约 —— 托收申请书。 • •托收行与代收行之间的契约 —— 托收指示。
6
托收申请书
代收行的选定 交单条件 D/P at sight， D/P at …days after sight或 D/A
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
•托收 行
•③ 托收委托书、寄 交跟单汇票和货运单 据
•⑧汇交收妥的款项
•代收 行
8
D/P远期项下如何保障出口方的利益？
首先，可以加注“SUBJECT TO UNIFORM
RULES FOR COLLECTION ICC PUBLICATION
No 522 1995 REVISION”. 其次，在面函上加注“ACCORING TO URC522
跟单托收
Documentary Bill for Collection
付款交单 即期付款交单
Documents against D/P at sight
Payment (D/P) 远期付款交单
D/P after sight
承兑交单
Documents against Acceptance (D/A)
2
•委托人
•托收行
•Remitting Bank
•Payer/Drawee
•付款人
•代收行/提示行
•Collecting Bank/ •Presenting Bank
1
三、 托收种类及流程
光票托收 托收 跟单托收
不附带商业单据的金融单据的托收 金融票据附带商业单据的托收 商业单据不附带金融票据的托收
ART7.YOU ARE ZUTHORIZEDTO DILIVER DOCUMENTS TO DRAWEE ONLY AGAINST THEIR FINAL PAYMENT FOR THE FULL
VALUE OF THE ACCEPTED DRAFTS”.
9
URC第七条 商业单据的发放
（1）如果托收包含有远期付款的汇票，则其指示不应要求付 款才交付商业单据。 （2）如果托收包含有远期付款的汇票，托收指示应说明商业 单据是凭承兑（D/A）还是凭付款（D/P）发放给付款人。
The shipping documents are to be delivered against payment.
7
D/P远期流程图
•（出口方） •委托人
•①贸易合同
•（进口方 ）•付款
人
•⑦ 交单 •⑥ 到期付款
•⑤ 承兑 • ④提示汇票和单 据
• ⑨付款
•②远期跟单汇票、 货运单据、托收申请 书
Upon first presentation the Buyer shall pay against documentary draft drawn by the Sellers at sight.
The shipping documents are to be delivered against payment only.
7
拒绝证书
Do not protest in case of dishonour. protest for Non-acceptance Non-payment. We will give instruction to you upon receipt of SWIFT /airmail advice of Non-acceptance /Non-payment with reasons.
（D/P at xx days after sight） The release/delivery of documents against
the payment of tenor draft.
6
D/P at xx days after sight
The Buyer shall duly accept the documentary draft drawn by the Sellers at × × days sight upon first presentation and make due payment on its maturity.
若无上述说明，商业单据只能是付款放单，而代收行对由于交付单据的 任何延误所产生的任何后果将不承担责任。
（3）如果托收包含有远期付款的汇票，而且托收指示表明应 凭付款发放商业单据时，则单据只能凭该项付款才能发放，而 代收行对由于交付单据的任何延误所产生的任何结果将不承担 责任。
0
承兑交单
承兑交单：凭付款人对远期汇票承兑而交 出单据。
•托收 行
•③ 托收委托书、寄 交跟单汇票和货运单 据
•⑧汇交收妥的款项
•代收行
3wk.baidu.com
即期D/P
立即
立即
见票… …付款 … …取单
远期D/P
立即 ××天 立即
见票 … …承兑… … 付款… …取单
D/A
立即
立即 ××天
见票… … 承兑… … 取单… …付款
4
各种交单条件对进出口商的影响
总体上，托收对出口商不利，对进口商有利。
8
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。
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.
i. financial documents accompanied by commercial documents;
ii. commercial documents not accompanied by financial documents.
—— Uniform Rules for Collection (ICC Publication No. 522)
ii. deliver documents against payment and/or against acceptance, or
iii. deliver documents on other terms and conditions.
6
b. “Documents” means financial documents and/or commercial documents:
付款时间的附加规定 利息及费用及货款收妥后的处理
Waive /(do not waive) interest if refused by the drawee. Waive /(do not waive) charges if refused by the drawee. Collection charges may not waived and the drawee refuses to Pay such charges, the presenting bank will not deliver documents.
（Document against Acceptance, D/A）
The release/ delivery of documents against acceptance of tenor draft.
1
D/A
The Buyer shall duly accept the documentary draft drawn by the Sellers at × × days sight upon first presentation and make due payment on its maturity.
7
c. “Clean collection” means collection of financial documents not accompanied by commercial documents. d. “Documentary collection” means collection of:
口押汇、信托收据
4
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。
5
Uniform Rules For Collections，URC
Article 2 Definition of Collection
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、运回等事宜，这个代 理人就叫“需要时的代理”。
0
• Principal
The shipping documents are to be delivered against acceptance.
2
D/A 流程图
•（出口方） •委托人
•①贸易合同
•（进口方
） •
付款
人
•⑦ 到期付款 •⑥ 交单 •⑤ 承兑
•④ 提示汇票和单 据
• ⑨付款
•②远期跟单汇票 、货运单据、托收 申请书
4
D/P即期流程图
•（出口方） •委托人
•①贸易合同
•（进口方 ）•付款
人
•⑥ 交单
•⑤ 付款
• ④ 提示汇票和单据
•⑧ 付款 •② 即期跟单汇票 、货运单据、托收 申请书
•托收 行
•③ 托收委托书、寄 交跟单汇票和货运单 据
•⑦汇交收妥的款项
•代收 行
5
远期付款交单
远期付款交单：凭付款人对远期汇票付 款而交出单据。
即期付款交单
即期付款交单：凭付款人对即期汇票付款 而交出单据。
（Documents against Payment, D/P或D/P at Sight）
The release/delivery of documents against the payment of sight draft.
3
D/P at Sight
3. Collecting Bank（代收行）：
他通常是Importer’s Bank, Payee of the Collection Bill。
9
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）:
需要时的代理
special instruction In case of need refer to smith ＆ Jones Co, 99 Rue des Achetuer, Paris whose authority is limited to assisting in having the draft honoured.
国际结算第四讲托收
2
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
3
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