1、New International for the Students II1Canbridge International Business2A Communication Skill Course3ContentsUnit 7. 8, 9.Unit 4 Accounts and Freign Payments Very often in business situations you may find yourself having to talk about money with suppliers and customers. You may be physically handling

2、 money or dealing with figures（數(shù)字） and money on paper. If you work in the accounts department （財務部）of a firm you may have to fill invoices for your customers orders. Or you may have to send a customer a reminder（催函） because they have not paid an invoice. You may even have to decide whether customers

3、 can have further credit （賒帳）and can delay paying their outstanding bills; this is called “credit assessment（信用評估）”. If you are working in international Background Knowledge5trade, you may need to be familiar with the different types of payment that exist. In most large and middle-sized firms here i

4、s an Accounts Department which deals with the money paid out to suppliers for goods delivered and the money received from customers for goods supplied. 在國際貿(mào)易中，出口一方，就是債權人；進口一方就是債務人。在債權人與債務人清償與款項收付時，雖然時間長短不同，但必須通過一定的渠道，采用一定的方式與工具，以及一定的方式進行。 目前進出口貿(mào)易的清算方式很多，而且不斷在發(fā)展；具體主要是： 1 匯款(remittance) 2 托收 3 信用證 其中信

5、用證，是在匯款和托收基礎上發(fā)展完善起來的，它不但解決了結算方面很多不能解決的困難，還達到進出口雙方均屬平等互利安全可靠的要求。信用證有光票信用證與跟單信用證。主要以票據(jù)為主。或附有一定的貨運單據(jù)，作為資金的支付與容通的根據(jù)或證明。與信用證有關的目前還有保證書及備用信用證。61. Remittance 匯款結算方式：指匯款人委托銀行將款項匯交給收款人的一種結算方式。匯款方式的當事人有四個：1） 匯款人2） 收款人和受益人3） 匯出行：4） 匯入行78910 國與國之間交往除了各國法律，還有國際商法、國際貿(mào)易法、銀行法以及票據(jù)法都要了解；另外，由于國際結算主要業(yè)務是托收與信用證（包括保證書等），因

6、此對托收信用證等項下各當事人的權利義務、各種票據(jù)的內(nèi)容與要求、特別是對各種有關名詞、條款的解釋，要有比較一致的規(guī)定，以便發(fā)生糾紛或沖突時，可以得到比較合理公平的解決。這就是國際商會（International Chamber of Commerce簡稱ICC）所制定出版的各項規(guī)則與慣例：國際貿(mào)易術語解釋通則(International Rules for the Interpretation of Trade Terms，簡稱Incoterms,是對一般貿(mào)易方面共同的規(guī)定)；托收統(tǒng)一規(guī)則(Uniform Rules for Collection)以及跟單信用證統(tǒng)一慣例(Uniform Cust

7、oms and Practice for Commercial Documentary Letters of Credit)。國際商會制定出版的各項規(guī)則與慣例11Bill of Exchange /Drafta A bill of exchange is an unconditional order in writing addressed by one person ( the drawer) to another (the drawee) signed by the person giving it requiring the person to whom it is addressed

8、(the drawee, who when he signs becomes the Acceptor) to pay on demand, or at fixed or determinable future time a sum certain in money to or the order of a specified person,or to bearer (the payee). 英國票據(jù)法關于匯票的定義是：匯票是由一人（出票人向另一人（付款人）簽發(fā)的，要求付款人即期或定期或在可確定的將來時間，對某人或其指定人或持票人支付一定金額的無條件書面支付命令。12Example:At_ s

9、ight of this First of Exchange (Second Exchange being unpaid) pay to the order of Bank of China the sum of U.S. DOLLARS TWENTY ONE THOUSAND FIVE HUNDRED AND THIRTY EIGHT AND CENTS FORTY FOUR ONLY.TO: M/S. Noorani Agency CNMIE CORP.13wThere are several methods of payment in foreign trade: 1. CWO（隨定單付

10、現(xiàn)）-cash with order:Note that cash simply means money in this context. This method is uncommon since you extend credit to your supplier; in addition you run the risk（冒險） that the goods will not be dispatched（發(fā)送） in accordance with the contract terms（合同條款）. But this is usual with mail order（郵購）, where

11、 you pay by Eurocheque or cheque /by check or by using a credit card. In business, CWO contracts often include provision for partial advance14 payments（預付部分貨款） in the form of deposit (normally between 10%and 20% of contract price). Or they include progress payments（階段付款；分期付款） at various stages of ma

12、nufacture(particularly for capital goods). Then the remainder of the payment is usually made by one of the methods described below. 2. Open Account: This is simple agreement in which you agree to pay for the goods after you have received them,usually on a monthly basis. There are various ways in whi

13、ch you can send money to your suppliers under open account. Your suppliers may suggest the method to be used, for example: Check/cheque: this is usually slowest method of payment. Your suppliers may have charges from their own bank and also from banks in your country since a check15has to be cleared

14、（兌現(xiàn)） through the international banking system before they receive credit. Different banks have different methods and this could take as long as a month. For these reasons your suppliers may not accept payment by check. Bankers draft（銀行匯票）: you can arrange for your bank to issue a draft, which is a k

15、ind of check,drawn on an overseas bank in either sterling or foreign currency（外匯）. You send this direct to your suppliers who pay it into their bank account. Then they will usually receive immediate credit.Telegraphic Transfer（電匯）: This is fastest method of sending money abroad but costs a little mo

16、re than most other methods of transferring money. Your bank instructs an overseas bank, by cable or telex, to pay a stated amount of money to your suppliers. Your own or16foreign currency may be sent in this way. If you wish, the overseas bank can be instructed to inform your suppliers as soon as th

17、e money arrives. International Payment Order（國際支付委托書）: You can arrange for your bank to instruct on overseas bank to make payment to your supplier, by airmail. International Payment Order are slower than Telegraphic transfer, but they are slightly cheaper because there are no cable cost.Internationa

18、l Money Orders（國際匯款單）: These can be purchased from your bank. You post the money order to your suppliers and they receive immediate credit from their bank in the same way as with a draft. This is a very cheap and simple way to make payment of relatively small amounts.173. Documentary Bill of Exchang

19、e（跟單匯票）: this is popular way arrange payment and offers benefits for both you and your suppliers. The main advantage is that you are not required to make payment until your suppliers have dispatched the goods. Your suppliers are protected by law and also know that money owing against bills of exchan

20、ge can easily be obtained. It is in effect a demand for payment from your suppliers. They will draw it up（開 匯票） on a specially printed form or on their own headed notepaper（有抬頭的信紙） and forward（寄送） it to their bank, together with the documents relating to the transaction, these may include a transpor

21、t document proving that the goods have been dispatched.18The overseas bank will send the bill and documents to a bank in your country for “collection”. Your bank will notify（通知） you of the arrival of the document and will pass them on to you based on the following two requirements: If the bill is dr

22、awn “at the sight (即期付款；見票付款）”, you pay amount of the bill in full（全部付清） when it is presented to you. If the bill is drawn payable（應付的） after a certain number of days, you “accept” the bill. It means that you sign across the bill your agreement to pay the amount in full on the due date.19 Vocabulary

23、pound note dollar bill spreadsheet gross profit annual rate of profit handling charge interest charge operating profits a string of prestige brand names net profit downturn overall group sales operating income marginal increase bone the brunt economic slowdown air waybill Unit 7 Money Matters This u

24、nit gives opportunities to use an practise monetary English in some of most relevant settings. These including”dealing with figures,” “invoicing and billing customers,” “using Letter of Credit,” “reminding a customer of non-payment” and dealing with “credit assessment” of customers. 20Accounts deali

25、ng with money coming in and going out from a firmPurchasing invoices RECEIVE from supplier payment-cheques,etc. SEND OUT to supplier (you pay the invoice) Sales invoices SEND OUT to supplier payment-cheques,etc. RECEIVE from a customer (you invoice the customer) Two of the most important processes a

26、re paying suppliers and billing or controlling credit of customers. It is normal to send a proforma invoice in advance when supplying goods to a customer. In a situation in which the customer is known and reliable,firms may send an invoice after the delivery. The General Idea of the Different Activi

27、ties 21Explain what the following pictures provide.Dictate the figures in pairs.Listen and do 1 and 2Make phone calls according to the directions. 7.1 Dealing with figuresVocabularycredit control（信貸管理）， assess， assign a credit limit， pay-by date bank references（銀行資信調(diào)查證明），factoring（代理業(yè)務），face value（票

28、面價值），bottom of the pile interest charge recover（復蘇） 7.2 Cash flow22Cash: cash is a tangible money asset. It is shown in the current assets on the balance sheet. 現(xiàn)金一般指現(xiàn)鈔、鑄幣加上銀行的存款。但從廣義上講，不僅 指現(xiàn)金，而且也指隨時可以變成現(xiàn)金的東西，如可轉讓票據(jù)。Cash flow: cash flow statements show the flows of cash into and out of the business.

29、 資金流動 ：現(xiàn)金流量指一個企業(yè)收付現(xiàn)金的數(shù)量并表明 受付凈額。它與損益計算書中的數(shù)字往往不一致。采用 權責發(fā)生制會計處理方式時，還要列上固定資產(chǎn)折舊或 自然資源折耗。 他們是會計處理的減項，并不付出現(xiàn)金。 企業(yè)根據(jù)現(xiàn)金收付凈額才能對下一步大量現(xiàn)金支出項目 作出決策。Fiscal year 財政年度 會計年度 指任何連續(xù)12個月構成的政府財政和 企業(yè)財務執(zhí)行年度，例如美國財政年度從10月1日起至來年 9月30日止，英國的財政年度由4月6日到來年的4月5日。23Balance sheet: written record of money received and paid out. 資產(chǎn)負債表：

30、資產(chǎn)平衡表是表示企業(yè)一定時點的財務 狀況資產(chǎn)、負債、資本的狀況的報表。資產(chǎn)表明 企業(yè)擁有財產(chǎn)，負債和資本表明企業(yè)籌措資金的來源。 資產(chǎn)負債表的計算結構是：資產(chǎn)=負債+資本。在一 般情況下，資產(chǎn)負債表是指企業(yè)在會計期末編制的結 帳性資產(chǎn)負債表。Franchise 免賠額 免賠限度 免賠百分比 指在海上貨物保險中，保 險人對于微量損害未達到一定額度或比例者，不予賠償, 但 損害超過該免賠額時，則全數(shù)補償，不再考慮免賠額。根據(jù) 跟單信用證統(tǒng)一慣例(uniform customs and practices UCP)第 四十條規(guī)定除信用證特別規(guī)定不論損害百分比多少皆須理陪 的保險外，銀行將接受載有免賠

31、額或自負額的保險單。24Bill of exchange:(匯票）國際貿(mào)易中最普遍使用的信用工具，是發(fā)票人 （通常為出口方）開出的、要求受票人（即付款人，通 常為進口方或其指定的銀行）見票即付，或在指定的 日期或在可以確定的日期對受款人（通常為出口方或 其代理行）支付一定金額的無條件書面付款命令。根 據(jù)匯票的不同特征，匯票又分為：即期匯票和遠期匯 票、商業(yè)匯票和銀行匯票商業(yè)承兌匯票和銀行承兌匯 票、跟單匯票和光票等。 Bill of lading:提單 縮寫為B/L ，通常指海運提單。它是由船長或運 輸代理人簽發(fā)的、證明收到特定貨物并承諾將貨物運 往指定目的地交與收貨人的憑證。其性質(zhì)與作用是：

32、 貨物收據(jù)、運輸合同的證明和物權憑證。25credit control（信貸控制） 中央銀行或貨幣當局對信貸所施加 的限制。如美國聯(lián)邦儲備銀行通過以下一些措施 對信貸加以控制：規(guī)定法定資本金比率，規(guī)定再 貼現(xiàn)率，公開市場業(yè)務。bank references/credit reference（銀行資信調(diào)查證明）銀 行代客戶或代理行征詢有 關企業(yè)信用狀況或經(jīng)營狀 況的復信。銀行只對其它 銀行或信譽良好的貿(mào)易機 構的詢問做出解答，并仔 細考慮和采取機智的措辭， 使用能夠表達正確印象的 詞語，而不傷害顧客的聲 譽。credit insurance （信貸保險）承保借款人破產(chǎn)、違約、不履 行債務的信用風

33、險的保險。被保人（貸款人） 在承保事故發(fā)生而遭到損害時，可向保險人 要求賠償。26Documentary bill for collection(跟單托收）是光票托收的對稱。Clean bill/draft（光票）也稱“清潔匯票”。指不附帶單據(jù)的票據(jù)。如 匯票不附帶提貨單、運單、保險單等單據(jù)。Factoring（代理業(yè)務）主要是指承購應收帳款業(yè)務。它是一種國際貿(mào) 易資金融通方式。具體作法是：貨物銷售者（賣方）首先 與承購機構建立關系，然后將賣方的往來客戶名單和有關 資料交給承購組織，承購機構經(jīng)過資信調(diào)查，認為其中若 干家企業(yè)公司的信用可靠，即同意對它們采用承購應收帳 款方式，進行出口貿(mào)易。賣方

34、根據(jù)合同將貨物備齊托運后， 將有關貨運單據(jù)交承購組織，承購機構接到單據(jù)審核無誤 后，付給賣方部分價款，然后再憑有關單據(jù)在帳款到期時 向貨物購買者（買方）收取全部貨款，并補足賣方全部貨 款。Documents against payment D/P （付款交單）是國際買賣結算中跟單 托收的一種。指賣方交出貨運單據(jù)是 買方付款的條件。有兩種做法： 271）即期付款交單(documents against payment at sight, D/P at sight)賣 方開出即期匯票連同貨運單據(jù)委托銀行向買方索取貨款，買方見票 后馬上付清貨款，取得貨運單據(jù)。2）遠期付款交單(documents a

35、gainst payment at usance, D/P at usance)賣方開立遠期匯票連同貨運單據(jù)委托銀行向買方索取貨款。 銀行在買方承兌遠期匯票后，保留單據(jù)，待匯票到期時，再向買方 作付款提示，買方付款后才能取得貨運單據(jù)。Document against payment at sight (D/P at sight)即期付款交單 是遠期付款交單的對稱。付款交單方式的一種。即期付款交單是指單據(jù)寄到進口地代收銀行后，由代收銀行提示付款人見票，付款人審核有關單據(jù)無誤立即付款，代收銀行隨即把貨運單據(jù)交給進口方。Documents against payment at usance, （ D

36、/P at usance )遠期付款交單 是即期付款交單的對稱，付款交單方式的一種。代收銀行在收到遠期跟單匯票后向付款人提示承兌，于付款到期日由付款人付清貨款贖回單據(jù)。遠期付款在付款人承兌匯票后，不能立即得到單據(jù)并提取貨物，實際上是對承兌人的不信任。這種方式，付款人一般不接受。28Recover（復蘇）商業(yè)循環(huán)中繼蕭條后的一個階段。總體經(jīng)濟活動越過蕭條的最低點后而恢復增長的階段。其主要表現(xiàn)是：市場逐漸活躍，物價上升，利潤提高，投資增加，生意逐漸恢復到前一個商業(yè)循環(huán)高點的水平，失業(yè)逐漸減少而就業(yè)逐漸增加。Clean bill for collection（光票托收）跟單托收的對稱。是托收結算方式

37、的一種。指債權人或受益人將票據(jù)提交給當?shù)赝惺浙y行，委托當?shù)赝惺浙y行向異地代收行或付款行收款的方式。光票托收的匯票，根據(jù)付款時間不同，分為即期和遠期付款兩 種。光票托收主要用于收取非貿(mào)易項下的各種款項和出口貨款及其從屬費用。Documents against acceptance D/A（承兌交單）是國際買賣結算中跟單托收的一種。其做法為：賣方交運貨物，取得貨運單據(jù)后，開立遠期匯票連同所附單據(jù)交給銀行托收。在進口國的托收銀行向買方提示匯票時，買方一經(jīng)承兌，即可從代收行取得貨運單據(jù)，待匯票到期時在支取票款。297.2 1 Read the passage and do 2 and 37.3 Cha

38、nging Prices: Dealing with Invoice Errors some information in the invoice and papers (for reference only)seller(in this case when only refer to as the seller and buyer)=consigner（賣方=發(fā)貨人） consignee=buyer： (受貨人=買方） Vat : a tax added to the price of an article,and paid by the buyer to the seller,who th

39、en pays it to the governmentPayment against sight draft:見匯票即付ASAP /asap: as soon as possible 匯票sight draftsight billdemand draftdemand bill: These are the same one that is payable on sight of the documents or on first presentation of the title documents to him by his bank. 即期匯票 指付款人在見票（at sight）、提示（

40、on presentation）或要求（on demand）時即付款的匯票 307.3 B Work in pair to do (seller) and (buyer) C Answer the letter from Julio Martinez you received three days after you contacted himNote: Letter for reference31Model letter or fax Frigorifico Ameglio S.A.Colonia 1023MontevideoUruguay20 February 2003Ref: Custo

41、mer No: 645Dear Mr Martinez,Account No. 645/A6D/03764 Invoice No.04276We refer to your letter of 14 February 2003,concerning the payment of Invoice No. 04276. FINNTEC P.O. Box 325 SF-33200 Tampere FINLAND32As you state in your letter, the sum of $81,648.00 was incorrectly entered into the invoice. S

42、ince our accounts department has recently received new computing equipment we can only conclude that the error occurred before the program had been fully tested.The correct amount due for the 25 gross actually delivered is $5,832.00. This means the difference now due is $648.00.We apologize for any

43、inconvenience we may have caused you and look forward to doing further business with you in the future.Yours sincerely,G. AaltioG. AaltioAccounts Department337.3 D draft a confirmation to buyer, Mr Julio Martinez for receiving his letter according to （指出錯誤說明欠款）.Original quoted goods at $1.6 each, no

44、w changed to $1.8Finntec hasnt received the paymentTheseller -Finntec delivered 25 instead of 35, but billed 35Accounts Department of buyer SA paid 25 at $1.6 each $1.6x25=$5760 $5760-$5760 x10% (discount)=$5184 (in total)The seller billed 35 at new price $1.8 each,so: $1.8x35=$9072 $9072-S9072x10%(

45、discount) =$8164.8(in total)According to Julio Martinez-the buyer later decimal error invoice: $81648Virtually,correct sum for 25 at the new price =$1.8x25-$1.8x25x10%=$6480-$6480 x10%=$5832 $5832-5184=684 34 FINNTEC P.O. Box 325 SF-33200 Tampere FINLANDFrigorifico Ameglio S.A.Colonia 1023Montevideo

46、Uruguay20 February 2003Ref: Customer No: 645Dear Mr Martinez,Account No. 645/A6D/03764As you requested we are acknowledging in writing the payment made35on the sum outstanding.We thank you for your remittance of $ 648.00.Once more our sincere apologies for any inconvenience we may have caused.Yours

47、sincerely, G. AaltioG. AaltioAccounts Department367.4 Letters of Credit The irrevocable letter of credit is most commonly used method of payment for imports. Exporters can be sure that they will be paid when they dispatched the goods and importers have proof that the goods have been dispatched accor

48、ding to their instructions. The “l(fā)etter” is an inter-bank communication. Then two banks take full shipment and payments are in order.1 Importer and exporter agree a sales contract and the terms of the Documentary Credit.Importer ask their bank to open a Documentary Credit in the exporter”s favor.373

49、 The importers bank(the issuing bank) sends a Letter of Credit to a bank in the exporters country(the advising bank).4 The exporter presents the shipping documents to the advising bank as proof that the shipment has been dispatched. If everything is in order, they are paid.The advising bank sends th

50、e documents to the issuing bank.6 The advising bank sends the documents to the importer, who uses them to obtain delivery of the goods. 38Irrevocable Letter of Credit: 不可撤消信用證 指一經(jīng)開出并由通知行通知受益人之后，開證行便承擔了按規(guī)定付款義務的信用證在信用證有效期內(nèi)，非經(jīng)受益人同意，開證行不得撤消或修改信用證。只要收益人提供的單據(jù)符合信用證各項條款，付款行必須履行付款義務。這種信用證對出口收取貨款較有保證。根據(jù)國際商會跟單

51、信用證統(tǒng)一慣例的規(guī)定，凡不可撤消信用證都必須在信用證上注明“不可撤消”(irrevocable)字樣.39Revocable = letter of credit, etc. which can be canclledBill of exchange = documents containing an instruction, usually to a bank, to pay a stated sum of money at a specified future date or on demand.Partshipments = 分批裝運Transhipments = 轉運，轉船Port o

52、f discharge = the port at which the cargo is unloaded,etc.Drawn at a sight = a bill of exchange（匯票）, payable when the beneficiary（受益人、這里指出口商） presents it at the bank, is said to be “drawn at sight.”O(jiān)f a particular tenor = according to stated terms or in a specified manner or at a specified time（匯票期

53、限）.Proforma of invoice = 預期發(fā)票 Stipulated = 規(guī)定的Inconsistent =不一致、不同一Some Vocabulary in 7.440EXW* （工廠交貨價） This price is the Ex-Works cost of the goods. The buyer arranges collection from supplier and pays for freight carriage and insurance at his premises (i.e.,works, factory, warehouse,etc.) when he

54、made the goods available. In particular, he is not responsible for loading the goods on the vehicle provided by the buyer or for clearing the goods for export,unless otherwise agreed. The buyer bears all costs and risks involved in taking the goods from the sellers premises to the desired destinatio

55、n. This term should not be used when the buyer cannot carry out directly or indirectly the export formalities. In such circumstances, the FCA(Free Carrier)term should beused. 41FOB（船上交貨） This price includes all costs of goods Free OnBoard a ship (or aircraft) whose destination is stated in thecontra

56、ct. The buyer pays for onward shipment andinsurance. The FOB means that the seller fulfills hisobligation to deliver when the goods have passed overships rail at the named port of shipment. This meansthat the buyer has to bear all costs and risks of loss of or damage to the goods from that point. Th

57、e FOB term Requires the seller to clear the goods for export.This term can only be used for sea or inland waterwaytransport. When the ships rail serves no practicalpurpose, such as in the case of roll on/roll-off or container traffic, the FCA(free carrier) term is moreAppropriate to use.427.4 A Do i

58、t with your partner船上交貨 是國際貿(mào)易中應用最廣泛的貿(mào)易術語術語之 一。按照1990年版國際商會國際貿(mào)易術語解 釋通則 Free On Board 術語的規(guī)定， 采用 The Free On Board 術語，賣方將貨物在合 同指定的裝運港將貨物裝到買方派的船上，即 完成交貨。賣方承擔貨物越過船舷以前的風險 和費用。買方則承擔其后一切風險和費用。采 用這個術語，在F.O.B.后面要注明裝運港名稱， 如 FOB Shanghai. 值得注意的是美國對外 貿(mào)易定義1941年修訂本也有相同貿(mào)易術語， 但含義有所不同。此貿(mào)易術語在國際貨物買賣 中使用較廣泛。43 CIF*（成本加保

59、險加運費到岸價格） This price covers Cost, Insurance and Freight to anamed port of destination in the buyers country. TheCIF means that the seller has the same obligations asunder cost and freight (CFR) but with the additionthat he has to procure marine insurance against the buyers risk of loss of or damage

60、to the goods duringthe carriage. The seller contracts for insurance andpays the insurance premium.the buyer should notethat under the CIF term the seller is only required toobtain insurance on minimum coverage. The CIFterm requires the seller to clear the goods for export.This term can only be used