外贸函电 第六章(支付2014)
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外贸函电写作Chapter 6 Terms of Payment
promissory note本票 check/cheque支票
• Terms of payment frequently used （支付方式） L/C ---confirmed, irrevocable L/C Remittance汇付 1. T/T (telegraphic transfer) 电汇是目前使用较多的一种汇款方式，其业务流程是：先由
• The buyer who places the order is not in charge or does not have the authority to open the L/C. This is often the case in a large company like chain store, in which the Finance Department, not the Import Department, is in charge of the L/C applications.
• 托收(Collection) 托收是出口商为了向进口商收取销售货款或劳务 价款，开立汇票委托银行代收的结算方式。出口商将作为货权凭 证的商业单据与汇票一起通过银行向进口商提示，进口商只有在 承兑或付款后才能取得货权凭证。 托收有光票托收和跟单托收之 分。跟单托收按交单条件的不同，又有“付款交单”和“承兑交 单”两种。而付款交单又有“即期付款交单”和“远期付款交单 ”之分，远期汇票的付款日期又有“见票后××天付款”“提单 日后××天付款”和出票日后××天付款”3种规定方法。但在 有的国家还有货到后××天付款的规定方法。所以，在磋商和订 立合同条款时，须按具体情况予以明确规定。兹分别示例如下： 付款交单——即期D／P at sight 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。 付款交单——远期D／P after sight 买方对卖方开具的见票后××天付款的跟单汇票，于 提示时应即予承兑，并应于汇票到期日即予付款，付款后交单。 承兑交单D／A 买方对卖方开具的见票后天付款的跟单汇票，于 提示时应即承兑，并应于汇票到期日即予付款。承兑后交单。承 兑交单并不意味买方到期一定付款，这取决于买方的信誉。
• Terms of payment frequently used （支付方式） L/C ---confirmed, irrevocable L/C Remittance汇付 1. T/T (telegraphic transfer) 电汇是目前使用较多的一种汇款方式，其业务流程是：先由
• The buyer who places the order is not in charge or does not have the authority to open the L/C. This is often the case in a large company like chain store, in which the Finance Department, not the Import Department, is in charge of the L/C applications.
• 托收(Collection) 托收是出口商为了向进口商收取销售货款或劳务 价款，开立汇票委托银行代收的结算方式。出口商将作为货权凭 证的商业单据与汇票一起通过银行向进口商提示，进口商只有在 承兑或付款后才能取得货权凭证。 托收有光票托收和跟单托收之 分。跟单托收按交单条件的不同，又有“付款交单”和“承兑交 单”两种。而付款交单又有“即期付款交单”和“远期付款交单 ”之分，远期汇票的付款日期又有“见票后××天付款”“提单 日后××天付款”和出票日后××天付款”3种规定方法。但在 有的国家还有货到后××天付款的规定方法。所以，在磋商和订 立合同条款时，须按具体情况予以明确规定。兹分别示例如下： 付款交单——即期D／P at sight 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。 付款交单——远期D／P after sight 买方对卖方开具的见票后××天付款的跟单汇票，于 提示时应即予承兑，并应于汇票到期日即予付款，付款后交单。 承兑交单D／A 买方对卖方开具的见票后天付款的跟单汇票，于 提示时应即承兑，并应于汇票到期日即予付款。承兑后交单。承 兑交单并不意味买方到期一定付款，这取决于买方的信誉。
外贸函电6-PPT课件
remittance
remitter （importer） （1）签约 payee （exporter）
（4）通知，付款 （2） 申请、付款
remitting bank (importer’s bank)
（3）委托
paying bank (exporter’s bank)
Procedure of remittance
Collection
Collection can be divided into Clean Collection and Documentary Collection. Documentary Collection : Documents against Payment (D/P) or Documents against Acceptance (D/A). D/P at sight D/P D/P after sight
Chapter Six
Terms of Payment
Part 1 Information related
国际商品（货物）的结算主要包括两方面内容： 1.国际贸易结算的信用工具credit instruments
2.国际贸易结算的方式modes
Bill of Exchange 汇票
1) The Parties of Bill of Exchange Payee 受款人
Remittance 汇付 Collection 托收 Letter of credit 信用证
Remittance
Remittance includes Mail Transfer (M/T), Telegraphic Transfer (T/T) and Demand Draft (D/D). Remittance is often used in payment in advance（预付货款） cash with order （随订单付现）CWO cash on delivery （交货付现） COD open account trade（记账交易）
外贸函电与单证第6章 -
概述：
在对外贸易中最常用的是信用证付款，此外还较常用托收和汇付的付款形 式。 汇付形式有信付、电汇和票汇，信付是银行通过信笺来转帐的方式，具有 收费低的特点。 电汇是银行通过电报或电传进行转帐的方式，比信汇速度快但费用教高。 票汇是指进口方先从进口地银行够得一张支票，叫做“银行即期汇票”， 然后将此票寄给出口方（收款人），出口方向出口地银行（受票人）出示 这一票据以获得票款。与信汇和电汇不同的是，票汇是可以转让的。
Key to 6.2
1. (1) cash payment transfer
(2) telegraphic
(3) make little difference delivery
(4) cash against
(5) adhere to usual practice you
(6)draw……on
(7) 按60天付款交单方式支付 (8) 远期汇票
4 . ( 1 ) Wepropose payment by T/T when the shipment i s ready. (2) Wecan’t accept your request for payment by Document against Acceptance. (3) Weare not in a position to entertain your business at your price since i t i s f a r below our cost p r i c e . ( 4 ) I t i s against our usual practices to accept Document of Acceptance payment. (5) Wew i l l be grateful i f you could extend t h i s favor to us. (6) Wet r u st that the delay has not caused your much inconvenience. (7) As a r u l e , we accept payment by conformed, irrevocable l e t t e r of credit. (8) Please make arrangement of opening the l e t t e r of credit on time . (9) Considering the good relationship between us, we w i l l entertain yo requet for payment by Document of Acceptance t h i s time. (10) Please send documents to us d i r e c t l y and we w i l l remit.
在对外贸易中最常用的是信用证付款，此外还较常用托收和汇付的付款形 式。 汇付形式有信付、电汇和票汇，信付是银行通过信笺来转帐的方式，具有 收费低的特点。 电汇是银行通过电报或电传进行转帐的方式，比信汇速度快但费用教高。 票汇是指进口方先从进口地银行够得一张支票，叫做“银行即期汇票”， 然后将此票寄给出口方（收款人），出口方向出口地银行（受票人）出示 这一票据以获得票款。与信汇和电汇不同的是，票汇是可以转让的。
Key to 6.2
1. (1) cash payment transfer
(2) telegraphic
(3) make little difference delivery
(4) cash against
(5) adhere to usual practice you
(6)draw……on
(7) 按60天付款交单方式支付 (8) 远期汇票
4 . ( 1 ) Wepropose payment by T/T when the shipment i s ready. (2) Wecan’t accept your request for payment by Document against Acceptance. (3) Weare not in a position to entertain your business at your price since i t i s f a r below our cost p r i c e . ( 4 ) I t i s against our usual practices to accept Document of Acceptance payment. (5) Wew i l l be grateful i f you could extend t h i s favor to us. (6) Wet r u st that the delay has not caused your much inconvenience. (7) As a r u l e , we accept payment by conformed, irrevocable l e t t e r of credit. (8) Please make arrangement of opening the l e t t e r of credit on time . (9) Considering the good relationship between us, we w i l l entertain yo requet for payment by Document of Acceptance t h i s time. (10) Please send documents to us d i r e c t l y and we w i l l remit.
外贸函电第6单元
An order should at least contain the following points:
1. description of the goods, such as specification, size, quantity , quality and article number (if any); ) 2. prices(unit prices as well as total prices); ( ) 3. terms of payment; 4. mode of packing; 5. time of transportation, port of destination and time of shipment etc. .
Sample letter:
Dear Sirs Thank you for your offer of 12th July sending us patterns of cotton prints. We find both quality and prices satisfactory and are pleased to give you an order for the following items on the understanding that they will be supplied from current stock at the prices named: Quantity Pattern No. Prices 300 yards 72 33p per yard 450 yards 82 38p per yard 300 yards 84 44p per yard CIF Lagos Our usual terms of payment are cash against documents and we hope they will be acceptable to you. Meanwhile should you wish to make inquiries concerning our financial standing. You may refer to our bank the National Bank of Nigeria, Lagos. Please send us your confirmation of sales in duplicate. Yours faithfully
外贸函电unit 6
你们七月十七日的来信已收悉。尽管我们很高兴地 得知你们希望成交的愿望，但很遗憾不能考虑你们 鹿特丹成本保险加运费每公吨255美元的还盘。 供你们参考，你们相邻地区的其他买主都在以我们 的报价购买，我们不得不指出你们的递价明显与现 行市场不符。市场有上扬的趋势，并且这一趋势近 期内没有改变的可能性。 鉴于上述情况,建议你们立刻接受我们每公吨270美 元的报价。
We will keep your inquiry and as soon as we are in a position to accept new orders, we will contact you by cable. 我们将记住你们的询价，一旦能接受新订单，定与 你方电报联系。 Please be assured of our continued cooperation. 请相信我方将继续合作。
Dear sirs, Thank you very much for you letter of July 17. While we appreciate your good wish to push the sales of our shirts, we are regretful to say that we are unable to entertain your counter - offer of US $ 255 per metric ton CIF Rotterdam. As our goods are ordered at our quoted price in your neighboring districts,we have to point out that your counteroffer is out of line with the ruling price. For your information, the market is on an upward trend, which will not be changed recently. Under such circumstance, we hope you will reconsider our offer of US $270 per metric ton CIF Rotterdam, and cable us as soon as possible.
外贸函电-付款方式概要
付款是商务交易的重要部分。所有商务活动的结果都应该是 对所提供的货物或服务获得价值。如果付款不能保证，那么 所有的一切都没有意义。在商业上有许多付款方式，而国际 贸易中的付款方式更复 杂，国外账户的支付也有许多形式。 国际贸易中最常用的支付方法是信用证（简称 L/C），这是 一种可靠而安全的支付方法，便于卖方与 陌生的买方交易， 并对买卖双方都有保障。开证的程序始于买方。他通知他的 往来银行开立以卖方为受 益人的信用证，并以购货的金额为 该信用证金额。买方的往来银行（开证行）把信用证寄给他 在卖方国 家的往来行，告知信用证金额、受益人为谁、所使 用的货币、必备单证以及其他特定要求。
13. lead to 导致，引导某人……。 例：（1）He leads us to a wrong road.（他引我们入歧途。） （2）His fault leads to a wrong conclusion.（他的错误使他得出了错误 的结论。） 14. Cash against Documents/付款交单。 例：We shall be glad if you will agree to ship the goods to us as before on Cash Against Documents basis. （如果你能和过去一样同意按付款交单的方式给我方 发货，我将不胜感激。） 15. draw on…向……开汇票。 例：We have drawn on you a 30 day draft.（我们已向你方开立了 30 天期的汇票。） 16. at three months’ sight 三个月期的，即三个月后付款。
1. normally （=as a rule）通常，一般说来，正常情况下, 正常地, 一般 地。例：It is not normally this cold in this season.（在这个季节通常不 这么冷。） 2. confirmed, irrevocable letter of credit 例：A confirmed, irrevocable letter of credit is required. （要求用保兑的、不可撤销的信用证付款。） 3. cost 成本，费用，花费。动词或名词。 例：This costs me ￥1,000. （这花了我 1000 元。） 4. credit 意思同 Letter of Credit 信用证。 5. tie up（资金）积压。 例：Payment by L/C will tie up my money.（信 用证付款会积压我的资金。）
外贸英语函电--支付条款课件
5. exception n. 例外
6. departure n. 离开，违背（后接介词from） 1) It is a gross departure from promise. 这严重地违反了你方的诺言。 2)We can get the goods ready before the ship’s departure. 我们能在起航前将货物备妥。
出口人持票向指定的银行收取货款。
• payment in advance预付货款,cash with order随定单付现 • cash on delivery交货付现, open account trade记帐交易
Introduction
• Collection托收
• 出口方发货之后，开立以进口方为付款人的商 业汇票并附上有关单据，委托当地银行通过进 口地所在地银行向进口方代收货款。 • D/P付款交单：代收行在收到进口方货款后，将 汇票等单据交付给出口方。 • D/A承兑交单：代收行收到进口方承兑的远期汇 票之后，将跟单汇票交给付款人，进口方于汇 票到期日付清货款。
2) This way of settling the case would set an awkward precedent. 这样解决此案将开创一个难以处理的先例。
• Analyzing the letter
• Paragraph 1: identifying the reference • Paragraph 2: accepting the proposal, giving the reasons • Paragraph 3: making it clear that the concession does not apply to future transactions • Paragraph 4: detailing the enclosure
外贸函电第六章
名并退回一份以供我方存档。 我方正安排由瑞典的中国银行开立相关的信用证，一经开出即传
真通知你方。 由于我方急需此货，我方认为有必要重申在信用证有效期内按时
装运的重要性，装运方面的任何延误都将给我方以后的交易带来损失。
谨上，
Specimen Letters（样函2）
• 见教材p98(letter 6-1)
不管是合同还是确认书，一般都是一式两份，经过双方签字(会签)，各 执一份，据以执行，这种行为在进出口业务中，称之为签订合同。
6.2 Writing Steps
A satisfactory order letter should include : 1. express pleasure in receiving the offer; 2. confirm the conclusion of the business and point out the full details of article number, quantity, specification, quality, unit price, total value, shipment, packing, insurance and terms of payment as agreed upon in preliminary negotiations between the exporter and the importer; 3. hope for further orders;
（2）对所订货 Our products are selling well in many areas。）
（3）保证对订 单迅速、 认真地处理
We appreciate the business you have been able to give us and assure you that your order will receive our most careful attention. （感谢你公司照顾我们这笔交易，我们保证一定慎重 办理贵方订单。）
真通知你方。 由于我方急需此货，我方认为有必要重申在信用证有效期内按时
装运的重要性，装运方面的任何延误都将给我方以后的交易带来损失。
谨上，
Specimen Letters（样函2）
• 见教材p98(letter 6-1)
不管是合同还是确认书，一般都是一式两份，经过双方签字(会签)，各 执一份，据以执行，这种行为在进出口业务中，称之为签订合同。
6.2 Writing Steps
A satisfactory order letter should include : 1. express pleasure in receiving the offer; 2. confirm the conclusion of the business and point out the full details of article number, quantity, specification, quality, unit price, total value, shipment, packing, insurance and terms of payment as agreed upon in preliminary negotiations between the exporter and the importer; 3. hope for further orders;
（2）对所订货 Our products are selling well in many areas。）
（3）保证对订 单迅速、 认真地处理
We appreciate the business you have been able to give us and assure you that your order will receive our most careful attention. （感谢你公司照顾我们这笔交易，我们保证一定慎重 办理贵方订单。）
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第六章 支付 Terms of Payment
学习目标
了解国际贸易实务中付款环节的基本知识 熟悉掌握涉及支付环节的各类信函 熟悉信用证支付方式以及常用词句 练习 关键词
支付方式（Terms of payment）；信用证（Letter of Credit）；付 款交单（Documents against Payment）(D/P)；承兑交单（Documents against Acceptance） (D/A)；汇付（Remittance）
When the consignment is shipped the Company is to draw on your correspondents at 60 d/s. The documents to accompany the draft are the bill of lading, commercial and consular invoices and insurance policy. Kindly ask your correspondents to see that the insurance policy gives full cover before they accept the draft. Yours faithfully
ห้องสมุดไป่ตู้
即期付款交单方式付款信函
Dear Sirs,
We wish to place with you an order for 100 leather handbags.
For this particular order we would like to pay by D/P at sight. Involved about USD2 000, this order is comparatively a little one. It goes without saying that we very much appreciate the support you have extended us in the past. It will be highly appreciated if you can do us a special favor this time. We look forward to your favourable reply. Yours faithfully,
在贸易实务中，托收按照是否附有货运单据可以分为：光票托 收 跟单托收。跟单托收相对被普遍使用。
跟单托收
跟单托收可分为：
付款交单D/P（Documents against Payment）在D/P条件下，代 收行在买方支付了全部票据金额以后才能将有关票据交给买方 ，这样卖方的货款得到了有效的保障。 承兑交单 D/A （ Documents against Acceptance ）。在 D/A 下， 代收行在买方承兑有关汇票后就可以将有关单据交付买方，这 时卖方已经交出了货物的物权凭证，一旦买方的信用出现危机 ，到期不付款，卖方手中仅有一张已承兑汇票能约束买方的义 务，仍可能遭受钱、货两空的损失，对于出口商来说选用D/A一 定要慎重。
电汇付款信函
Dear Mr. Smith,
We are pleased to acknowledge your order for our new paints. The payment arrangements you proposed to meet outstanding accounts are quite acceptable. All the items included in your order can be supplied from stock and will be packed and shipped immediately after your remittance by T/T is received. Yours sincerely, 尊敬的史密斯先生：
一、结算方式
在国际贸易中，不同的支付方式对于贸易双方而言，在贸 易结算中的风险以及经营中的资金负担都是不相同的。 主要的 结算方式有：
汇款（remittance）
T/T
M/T
D/D
托收（collection）
D/P
at sight
D/P after sight
D/A
信用证（Letter
通知卖方信用证已开出
Dear Sirs, Re: Order No.7766
We write to inform you that we have now opened an irrevocable letter of credit in your favor for £ 300,000 covering 10000 (ten thousand) waterproof raincoats under our Order No. 7766 with the Bank of Japan, Tokyo. The credit is valid until August 9 and will be confirmed to you by the Bank’s London office, Gresham Street, EC2P 2EB. It is understood that the goods will be shipped by S.S. “Cathay”, sailing from London on July 24. The Letter of credit authorizes you to draw at 60 days’ on the bank in London for the amount of your invoice after shipment is made. Before accepting the draft, the bank will require you to produce the following documents: Bills of Lading in triplicate, Commercial and Consular Invoices, Packing List, and Insurance policy. We will expect your consignment about the end of August. Please notify us when the goods are shipped. Yours faithfully,
很高兴收到您对我们新油漆的定单。 您提议的结清账目的付款方式是可接受的。您定单中所列所有 货品均有现货可供。一俟收到您的电汇将立即将货物打包运输。 谨上
托收（collection）
托收是指由债权人开立汇票，委托银行通过其海外分支行或代 理行，向国外债务人收取货款或劳务价值的一种结算方式。跟单 托收通过用单据代表货物控制货物所有权，将结算风险及资金负 担在进出口双方之间进行了平衡。 对于出口商来说，出口商通过控制货权单据来控制货物，不付 款或承兑就不会交单。一般不会受到“银货两空”的损失，比赊 销安全。 对于进口商来说，只要付款或承兑，马上就能取得单据，从而 得到货物的所有权，比预付货款方式安全。
of Credit）
汇款（remittance）
汇款是指汇款人（债务人）主动将款项交给银行，委托其使用 某种结算工具，通过其在国外的分支行或代理行，将款项付给国 外收款人的一种结算方式。它是最简单的结算方式，也是其他各 种结算方式的基础。 汇款按照使用的结算工具不同，可分为： 电汇 信汇 票汇 汇款方式在国际贸易实务中有两种运用方式： 预付货款。预付货款对于出口商而言较为有利。
信用证（Letter of Credit）
信用证(L/C)是开证行根据买方（开证申请人）的请求，开给卖方 的一种保证承担支付货款的书面凭证。这种方式把应由买方承 担的付款义务转化为银行的付款义务，从而加入了银行信用， 由于银行承担了第一性的付款责任，有审单的义务，使得结算 的程序更为严格、规范，对于买卖双方而言，结算的风险进一 步得到控制；资金融通也更为便利。因此，该种方式被贸易各 方广泛接受。 例句： We have made arrangement with Bank of Japan, Tokyo, to open a credit in your favor. The credit is valid until May 31, and will be confirmed by the Bank’s London Office. 我们已与日本银行东京分行安排开立了以你方为受益人的信 用证。该证有效期截止至5月31日，并将由该行的伦敦办事处保 兑。
货到付款。货到付款则对于进口商较为有利。
买方要求用较简单的付款方式付款
Dear Mr. Zhang,
We’ve studied the specifications and price-list of your new paints and now wish to place an order with you. Enclosed is our Order No. 267. As we are in urgent need of several of the items, we shall be glad if you will ship the order as soon as you possibly can. In the past, we have dealt with you on sight L/C basis. Now, we would like to propose a different way of payment, i.e., when the goods purchased by us are ready for shipment and the freight space booked, you let us know and we will remit you the full amount by T/T. The reasons are we can thus more confidently assure our buyers of the time of delivery and save a lot of expenses in opening a letter of credit. As we feel this would not make much difference to you but would facilitate our sales, we hope you will grant our request. We look forward to your confirmation of our order and your affirmative reply to our new arrangements of payment. Yours faithfully,
学习目标
了解国际贸易实务中付款环节的基本知识 熟悉掌握涉及支付环节的各类信函 熟悉信用证支付方式以及常用词句 练习 关键词
支付方式（Terms of payment）；信用证（Letter of Credit）；付 款交单（Documents against Payment）(D/P)；承兑交单（Documents against Acceptance） (D/A)；汇付（Remittance）
When the consignment is shipped the Company is to draw on your correspondents at 60 d/s. The documents to accompany the draft are the bill of lading, commercial and consular invoices and insurance policy. Kindly ask your correspondents to see that the insurance policy gives full cover before they accept the draft. Yours faithfully
ห้องสมุดไป่ตู้
即期付款交单方式付款信函
Dear Sirs,
We wish to place with you an order for 100 leather handbags.
For this particular order we would like to pay by D/P at sight. Involved about USD2 000, this order is comparatively a little one. It goes without saying that we very much appreciate the support you have extended us in the past. It will be highly appreciated if you can do us a special favor this time. We look forward to your favourable reply. Yours faithfully,
在贸易实务中，托收按照是否附有货运单据可以分为：光票托 收 跟单托收。跟单托收相对被普遍使用。
跟单托收
跟单托收可分为：
付款交单D/P（Documents against Payment）在D/P条件下，代 收行在买方支付了全部票据金额以后才能将有关票据交给买方 ，这样卖方的货款得到了有效的保障。 承兑交单 D/A （ Documents against Acceptance ）。在 D/A 下， 代收行在买方承兑有关汇票后就可以将有关单据交付买方，这 时卖方已经交出了货物的物权凭证，一旦买方的信用出现危机 ，到期不付款，卖方手中仅有一张已承兑汇票能约束买方的义 务，仍可能遭受钱、货两空的损失，对于出口商来说选用D/A一 定要慎重。
电汇付款信函
Dear Mr. Smith,
We are pleased to acknowledge your order for our new paints. The payment arrangements you proposed to meet outstanding accounts are quite acceptable. All the items included in your order can be supplied from stock and will be packed and shipped immediately after your remittance by T/T is received. Yours sincerely, 尊敬的史密斯先生：
一、结算方式
在国际贸易中，不同的支付方式对于贸易双方而言，在贸 易结算中的风险以及经营中的资金负担都是不相同的。 主要的 结算方式有：
汇款（remittance）
T/T
M/T
D/D
托收（collection）
D/P
at sight
D/P after sight
D/A
信用证（Letter
通知卖方信用证已开出
Dear Sirs, Re: Order No.7766
We write to inform you that we have now opened an irrevocable letter of credit in your favor for £ 300,000 covering 10000 (ten thousand) waterproof raincoats under our Order No. 7766 with the Bank of Japan, Tokyo. The credit is valid until August 9 and will be confirmed to you by the Bank’s London office, Gresham Street, EC2P 2EB. It is understood that the goods will be shipped by S.S. “Cathay”, sailing from London on July 24. The Letter of credit authorizes you to draw at 60 days’ on the bank in London for the amount of your invoice after shipment is made. Before accepting the draft, the bank will require you to produce the following documents: Bills of Lading in triplicate, Commercial and Consular Invoices, Packing List, and Insurance policy. We will expect your consignment about the end of August. Please notify us when the goods are shipped. Yours faithfully,
很高兴收到您对我们新油漆的定单。 您提议的结清账目的付款方式是可接受的。您定单中所列所有 货品均有现货可供。一俟收到您的电汇将立即将货物打包运输。 谨上
托收（collection）
托收是指由债权人开立汇票，委托银行通过其海外分支行或代 理行，向国外债务人收取货款或劳务价值的一种结算方式。跟单 托收通过用单据代表货物控制货物所有权，将结算风险及资金负 担在进出口双方之间进行了平衡。 对于出口商来说，出口商通过控制货权单据来控制货物，不付 款或承兑就不会交单。一般不会受到“银货两空”的损失，比赊 销安全。 对于进口商来说，只要付款或承兑，马上就能取得单据，从而 得到货物的所有权，比预付货款方式安全。
of Credit）
汇款（remittance）
汇款是指汇款人（债务人）主动将款项交给银行，委托其使用 某种结算工具，通过其在国外的分支行或代理行，将款项付给国 外收款人的一种结算方式。它是最简单的结算方式，也是其他各 种结算方式的基础。 汇款按照使用的结算工具不同，可分为： 电汇 信汇 票汇 汇款方式在国际贸易实务中有两种运用方式： 预付货款。预付货款对于出口商而言较为有利。
信用证（Letter of Credit）
信用证(L/C)是开证行根据买方（开证申请人）的请求，开给卖方 的一种保证承担支付货款的书面凭证。这种方式把应由买方承 担的付款义务转化为银行的付款义务，从而加入了银行信用， 由于银行承担了第一性的付款责任，有审单的义务，使得结算 的程序更为严格、规范，对于买卖双方而言，结算的风险进一 步得到控制；资金融通也更为便利。因此，该种方式被贸易各 方广泛接受。 例句： We have made arrangement with Bank of Japan, Tokyo, to open a credit in your favor. The credit is valid until May 31, and will be confirmed by the Bank’s London Office. 我们已与日本银行东京分行安排开立了以你方为受益人的信 用证。该证有效期截止至5月31日，并将由该行的伦敦办事处保 兑。
货到付款。货到付款则对于进口商较为有利。
买方要求用较简单的付款方式付款
Dear Mr. Zhang,
We’ve studied the specifications and price-list of your new paints and now wish to place an order with you. Enclosed is our Order No. 267. As we are in urgent need of several of the items, we shall be glad if you will ship the order as soon as you possibly can. In the past, we have dealt with you on sight L/C basis. Now, we would like to propose a different way of payment, i.e., when the goods purchased by us are ready for shipment and the freight space booked, you let us know and we will remit you the full amount by T/T. The reasons are we can thus more confidently assure our buyers of the time of delivery and save a lot of expenses in opening a letter of credit. As we feel this would not make much difference to you but would facilitate our sales, we hope you will grant our request. We look forward to your confirmation of our order and your affirmative reply to our new arrangements of payment. Yours faithfully,