1、234567891011121314 151617181920212223242526272829303132333435363738414243444546进出口合同Remitter汇款人(进口商)Payee收款人(出口商)Remitting bank汇出行Paying bank汇入行委托付款 电汇委托书解付汇款收款迅速费用较高474849信汇委托书Remitter汇款人(进口商)Payee收款人(出口商)Remitting bank汇出行Paying bank汇入行进出口合同委托付款解付汇款费用低廉时间较慢5051进出口合同Remitter汇款人(进口商)Payee收款人(出口商)Remi
2、tting bank汇出行Paying bank汇入行通知汇入行 购买银行汇票解付汇款提示银行汇票交付银行汇票5253545556575859606263646566进出口合同 Principal 委托人(出口商)Drawee付款人(进口商)Remitting bank托收行collecting bank代收行/提示行Presenting bank委托收款传递单据 托收申请书交付单据提示付款交付单据支付货款交付货物支付货款转移货款67承兑交单光票托收跟单托收付款交单即期付款交单远期付款交单6869托收委托书委托收款传递单据进出口合同Principal委托人(出口商)Drawee付款人(进口商)
3、Remitting bank托收行collecting bank代收行/提示行Presenting bank承兑提示 支付货款 交付单据交付货物支付货款转移货款付款交单(D/P at sight):出口商开立即期汇票,要求进口商即期付款,从而交付单据远 期 付 款 交 单(D/A after sight):出口商开立远期汇票,要求进口商承兑远期汇票,并于付款时交付单据承兑付款提示70 托收申请书交付单据进出口合同 Principal 委托人(出口商)Drawee付款人(进口商)Remitting bank托收行collecting bank代收行/提示行Presenting bank委托收款传
4、递单据提示付款交付单据 支付货款交付货物支付货款转移货款付款交单(D/P):进口商支付货款为代收行交付单据的条件承兑交单(D/A):进口商承兑远期汇票为代收行交付单据的条件71托收委托书委托收款传递单据进出口合同Principal委托人(出口商)Drawee付款人(进口商)Remitting bank托收行collecting bank代收行/提示行Presenting bank承兑提示 支付货款 交付单据交付货物支付货款转移货款付款交单(D/P after sight):出口商开立即期汇票,要求进口商即期付款,从而交付单据,但是为解决货物先到情况信托收据(Trust Receipt):进口商
5、的书面信用担保承兑付款提示72737475767778798182838485868788开证申请书进出口合同Applicant开证申请人(进口商)Beneficiary受益人(出口商)Issuing Bank开证行/付款行Paying Bank BankNotifying Bank通知行/议付行Negotiating Bank委托通知 交付单据议付信用证交付货物交付单据传递单据通知信用证8990委托通知开证申请书进出口合同Applicant开证申请人(进口商)Beneficiary受益人(出口商)Issuing Bank开证行/付款行Paying Bank BankNotifying Ban
6、k通知行/议付行Negotiating Bank 交付单据议付信用证交付货物交付单据传递单据通知信用证保兑行Confirming bank919293949596979899100开证申请书进出口合同Applicant开证申请人(进口商)Beneficiary受益人(出口商)Issuing Bank开证行/付款行Paying Bank BankNotifying Bank通知行/议付行Negotiating Bank委托通知 交付单据议付信用证交付货物交付单据传递单据通知信用证相同的当事人不同的角色101开证申请书进出口合同Applicant开证申请人(中间商)Beneficiary受益人(出
7、口商)Issuing Bank开证行/付款行Paying Bank BankNotifying Bank通知行/议付行Negotiating Bank委托通知 交付单据议付信用证交付货物交付单据传递单据通知信用证Applicant开证申请人(进口商)Issuing Bank开证行/付款行Paying Bank102委托通知开证申请书进出口合同Applicant开证申请人(进口商)Beneficiary受益人(出口商)Issuing Bank开证行/付款行Paying Bank BankNotifying Bank通知行/议付行Negotiating Bank 交付单据议付信用证交付货物交付单据
8、传递单据通知信用证预支部分金额103104105106107108109110111112113114115116117118119120121122123124125126127128129130131132133申请书合同关系Applicant开证申请人(进口商)Beneficiary受益人(出口商)Guarantor/Bank担保行/付款行Paying Bank信用担保134申请书合同关系Applicant开证申请人(进口商)Beneficiary受益人(出口商)Guarantor/Bank担保行/付款行Paying Bank有条件的保函Conditional见索即付保函Demand135136137138139140申请书合同关系Applicant开证申请人(进口商)Beneficiary受益人(出口商)Issuing Bank开证行/付款行Paying Bank偿付条件:声明或客观凭证141142143144145支付方式手续费用对出口商的风险对进口商的风险比例预付货款最小最大汇款货到付款简单低最大最小60%托收稍繁中中中10%信用证最繁高小大30%146147148149