高等學(xué)校英語拓展系列教程主編：胡英坤車麗娟外語教學(xué)與研究出版社Chapter6LettersofPaymentandSettlementofAccounts付款與結(jié)賬函Chapter6ContentsofthischapterI.IntroductionII.SampleAnalysisIII.SampleContrastIV.

UsefulPatternsandSentencesLettersofPaymentandSettlementofAccountsChapter1.LettersofPayment6LettersofPaymentandSettlementofAccounts2.SettlementsofAccounts3.WritingpatternI.IntroductionChapter61.LettersofPaymentPaymentisanimportantissueinbusiness.Fourmainpaymentmethods:OpenaccountPrepaidDocumentarycollection:D/P,D/ALetterofCredit(L/C)Lettersofpaymentusuallydiscussthemethodofpaymentortalkaboutgettingthepaymentdocumentsprepared,expeditedorchanged.LettersofPaymentandSettlementofAccountsChapter62.SettlementofAccountsTodaycreditiswidelyuseinbusiness,especiallyinB2Bbusiness.Lettersofsettlementofaccountsusuallytakedirectwritingstyle,butsometimesyouhavetouseindirectwayofwriting,appealingtosympathy,fairnessandself-interest.LettersofPaymentandSettlementofAccountsChapter63.WritingpatternIntheopeningparagraph,statedirectlyandclearlywhichletteryouarereferringto.Inthemiddlepart,mentionthemethodofpaymentyourcompanyusuallyadopts,thingsaboutpaymentdocumentsoraccountsdue,mistakesormisunderstandingintheaccounts,andsuggestionstosolvetheproblem,etc.Intheclosingpart,expressyourhopethatthemethodofpaymentwillbeacceptabletoyourbusinesspartner.LettersofPaymentandSettlementofAccountsChapter6II.SampleAnalysisApaymentforaconsignmentDearSirs:ReferringtoyouradviceofOctober5th,weencloseshippingdocumentsfortheconsignmentof20balesofcottontoBrooklynCompany.Asrequiredbythemwehaveincludedallchargesinourinvoice,whichamountsto$14,580andenclosedourdraftat60daysforthissum.Weshallbegladif,afteracceptanceyouwilldiscountitatthecurrentrateandremitthenetamounttoouraccountwithNationalBankofNewYork.Thankyouforyourhelpinthismatter.Yoursfaithfully,AlanLettersofPaymentandSettlementofAccountsChapter6II.SampleAnalysisAsettlementofaccountsDearMr.Browning:Yourcheckforusof$2500insettlementofyouraccounthasreachedus,butwefindthatyouhavededucted5%asadiscount.Weregretthatwecannotallowthis.Ourtermsare2.5%forpromptcashand2%onmonthlyaccounts,andthesetermswerestatedwhenacknowledgingyourorder,andareprintedonourinvoices.Theaccountistenweeksold,andthereforenotsubjecttoanydiscount.Weshallbeobligedifyouwillletushaveacheckforthebalance,viz.,$131,thenwewillsendyouthereceiptforthefullamount.Faithfully,AllisLettersofPaymentandSettlementofAccountsChapter6II.SampleAnalysis1.

Dothelettersusedirectorderorindirectorder?2.Whatisthepurposeofeachletter?3.

Doeseachletterincludenecessaryexplanationsaboutitspurpose?Key:1.Bothlettersusedirectorder.2.Thefirstletterasksforpayment.Thesecondlettermakesasettlementofaccounts.3.Yes,bothlettersincludenecessaryexplanations.Questionsforcomprehension:LettersofPaymentandSettlementofAccountsChapter6II.SampleAnalysis4.

Doeseachletterendwithgoodwillwordsadaptedto

theparticularcase?5.Howtotheauthorsfulfilltheirtasks?6.Canyousummingupthewritingprinciplesoflettersof

paymentandsettlementofaccounts?Key:4.Yes,bothlettersendwithgoodwillwords.5.Theauthorsfulfilltheirtasksbydirect,clearanpolitestatement.6.Firstgivedirectandclearstatementofwhatyouaretalkingabout,

thengivemethodsansuggestionstosolvetheproblem,andinthe

endexpressyourgoodwill.Questionsforcomprehension:LettersofPaymentandSettlementofAccountsChapter6II.SampleAnalysis7.Howdoesthefirstparagraphineachletterbegin?8.

Whatareincludedineachletter?9.

Listtheoutlinesforeachletter.Key:7.Thefirstparagraphbeginsbydirectlystatewhichlettertheauthor

theauthorisreferringtoorwhatproblemheorsheisconfronted

with.8.Thefirstletterhasdescriptionofthedeal,theprice,andasksfor

paymentwhilethesecondoneincludesasettlementofaccounts.9.Open.Additionalquestionsforcomprehension:LettersofPaymentandSettlementofAccountsChapter6II.SampleAnalysisAcceptingD/PpaymentforatrialorderDearSirs:ThankyouforyourletterofFebruary20andappreciateyourintentionofpushingthesaleofHaierWashingMachinesinJakarta,Indonesia.Althoughyourtrialorderfor1000setsofHaierWashingMachineisappealing,yourrequestforpaymentunderD/Atermsisbeyondwhatwecando,thereasonbeingthatwegenerallyaskforpaymentbyLetterofCredit.Inconsiderationofyourcase,wearepreparedtoacceptpaymentforyourtrialorderonaD/Pbasis,whichismuchmorefavorabletoyouthanonL/Cbasis.(Tobecontinued)LettersofPaymentandSettlementofAccountsChapter6II.SampleAnalysisAcceptingD/Ppaymentforatrialorder(Continued)Wehopethatyouwillaccepttheabovepaymenttermsandlookforwardtoclosecooperationbetweenus.Yourstruly,MayDongLettersofPaymentandSettlementofAccountsChapter6II.SampleAnalysis這是一封拒絕對(duì)方要求D/A付款條件的信函。如果一開頭就直接拒絕，讀者可能心生不快而不再往下閱讀，從而失去了潛在的貿(mào)易時(shí)機(jī)。因此，該信函開頭沒有直接拒絕，只是提及回復(fù)的是哪封信，并用贊揚(yáng)的口吻提及對(duì)方要購置該產(chǎn)品的意向。接下來，婉轉(zhuǎn)提及對(duì)方的D/A付款要求超出自己可接受的能力范圍，暗示不接受D/A，同時(shí)說明己方通常可接受的付款條件是L/C。但這次作為特例，可接受比L/C優(yōu)惠的D/P，暗示已經(jīng)給對(duì)方照顧。最后希望對(duì)方接受D/P，期望雙方能密切合作。該信件邏輯嚴(yán)密、有理有據(jù)。LettersofPaymentandSettlementofAccountsChapter6III.SampleContrastAnamendmentofL/CPoorDearSirs:WehavegotyourL/CissuedbytheNationalBank,Greensboro,covering1,000dozenchildrentoycars.Onperusal,wefindthattransshipmentandpartialshipmentarenotallowed.Astherearefewdirectsteamerstoyourport,wehavetoshipviaHongKong.ThereforeweaskyoutoamendtheL/CtoreadTRASNSHIMENTALLOWED.Wehopeyoucanamenditimmediatelysothatwecaneffecttheshipmentasthegoodsareready.Yoursfaithfully,JamesZhaoLettersofPaymentandSettlementofAccountsChapter6III.SampleContrastAnamendmentofL/CImprovedDearSirs:WouldyouamendtheL/CNo.124/12toallowtransshipmentforourmutualbenefit?ThankyouforyourL/CNo.124/12issuedbytheNationalBank,Greensboro,fortheamountof$13,567covering1,000dozenchildrentoycars.ThesaidL/Creachedusyesterday.Onperusal,wefindthattransshipmentandpartialshipmentarenotallowed.Butastherearefewdirectsteamerstoyourport,itisalmostimpossibleforustoeffectshipmentundersuchcircumstances.(Tobecontinued)LettersofPaymentandSettlementofAccountscircumstances.OurusualpracticeistoshipviaHongKong.SoitisimperativetoamendtheL/CtoreadTRASNSHIMENTANDPARTIALSHIMEENTALLOWED.Pleasesendtheamendmentbycablewithoutanydelayasthegoodshavebeenpackedforshipment.Yourunderstandingandcooperationarehighlyappreciated.Yourssfaithfully，JamesZhaoChapter6III.SampleContrastAnamendmentofL/C(Continued)OurusualpracticeistoshipviaHongKong.SoitisimperativetoamendtheL/CtoreadTRASNSHIMENTANDPARTIALSHIMEENTALLOWED.Pleasesendtheamendmentbycablewithoutanydelayasthegoodshavebeenpackedforshipment.Yourunderstandingandcooperationarehighlyappreciated.Yourssfaithfully，JamesZhao

LettersofPaymentandSettlementofAccountsChapter6這是兩封關(guān)于修改信用證裝運(yùn)條款的信函。第一封信采用的是間接法，先說明原因，然后提出要求。第二封信采用的是直接法，一開始就要求對(duì)方修改裝船條款，允許轉(zhuǎn)運(yùn)，開門見山。如果對(duì)方很忙，甚至可以不往下看就知道要做什么，從而節(jié)省了對(duì)方時(shí)間。此外，第一封信中的信息不全，信用證號(hào)、金額等重要信息確實(shí)，且用詞生硬，讀上去令人感到不親切。第二封信那么大不相同，在給對(duì)方提出要求的同時(shí)，考慮對(duì)方的感受，這樣能給對(duì)方留下好的印象，有利于未來的合作。III.SampleContrastLettersofPaymentandSettlementofAccountsChapter6ThebuyersshallopenthroughabankacceptabletothesellersanirrevocablesightLetterofCredittoreachthesellers…daysbeforethemonthofshipment,validfornegotiationinChinauntilthe15thdayafterthemonthofshipment.買方應(yīng)通過賣方所接受的銀行于裝運(yùn)月份前……天開立并送達(dá)賣方不可撤消即期信用證，有效期至裝運(yùn)月份后第15天，在中國議付。IV.UsefulPatternsandSentencesOpeninganL/CbythebuyersLettersofPaymentandSettlementofAccountsChapter6Thebuyersshallarrangewith…bankforopeninganirrevocable(transferable)LetterofCreditinfavorofthesellers(confirmedby…bank)before…(orwithin…daysafterreceiptofseller’sadvice,orwithin…daysaftersigningofthiscontract).Thesaidletterofcreditshallbeavailablebysightdraft(s)forfullinvoiceandremainvalidfornegotiationinChinauntilthe15thdayafterdateofshipment.IV.UsefulPatternsandSentencesOpeninganL/CbythebuyersLettersofPaymentandSettlementofAccountsChapter6買方應(yīng)于……日前〔或接到賣方通知后……天內(nèi)或簽約后……天內(nèi)〕通過……銀行開具以賣方為受益人的〔由……銀行保兌的〕不可撤銷的〔可轉(zhuǎn)讓的〕全部發(fā)票金額的即期信用證，信用證在中國議付，有效期至裝運(yùn)期后第15天。IV.UsefulPatternsandSentencesOpeninganL/CbythebuyersLettersofPaymentandSettlementofAccountsChapter6

ThisistoinformyouthattodaywehaveopenedanirrevocableLetterofCreditinyourfavorfor$10,000withBankofChina,Dalian.Pleasetakespecialnotethatthegoodssuppliedmustbeexactlythesameasyoursamples.WewillexpectyourconsignmentbeforetheendofOctober.

謹(jǐn)通知貴方我方今日已通過中國銀行大連分行開出以貴方為受益人的不可撤銷信用證，金額為10,000美元。請貴方務(wù)必特別注意所供貨物必須與貨樣完全相符。我方希望貴方能于10月底前交貨。IV.UsefulPatternsandSentencesProvidinginformationofopeninganL/CLettersofPaymentandSettlementofAccountsChapter6

WehavebeenrequestedbyBankofAmerica,Seattle,Washington,U.S.A.toadviseyouthattheyhaveestablishedtheirirrevocableLetterofCreditNo.350/41120inyourfavorfortheaccountofPanAmericanImportTradingCorp.Seattle,Washington,U.S.A.

我方應(yīng)美國華盛頓州西雅圖市美國銀行之請求，特通知貴方該行已為該市泛美進(jìn)口貿(mào)易公司開出以貴方為受惠人的第350/41120號(hào)不可撤銷信用證。IV.UsefulPatternsandSentencesProvidinginformationofopeninganL/CLettersofPaymentandSettlementofAccountsChapter6Weregrettoinformyouthatoursuppliercannotgettheshipmentoutherebeforetheexpirationoftheshippingtime,June30,2021.Weshallappreciateit,therefore,ifyouwillkindlyextendtheshipmentdatetoJuly20,2021andtheexpirationdateofL/CtoAugust5,2021respectively.我方遺憾地通知貴方，我方供給商不能在2021年6月30日止的裝船期內(nèi)裝運(yùn)，因此貴方如能把裝船期延長到2021年7月20日，信用證有效期延長到2021年8月5日，我方將不勝感謝。IV.UsefulPatternsandSentencesRequestingforextensionofanL/CLettersofPaymentandSettlementofAccountsChapter6IV.UsefulPatternsandSentencesLettersofPaymentandSettlementofAccountsRequestingforextensionofanL/CItwouldbeverymuchappreciatedifyoucouldextendtheshipmentdateofyourL/CtoMay10andvaliditytoMay25.如貴方能將信用證裝船期延長到5月10日，將有效期延長5月25日，我們將不勝感謝。Chapter6

Onexamination,wefindthattransshipmentandpartialshipmentarenotallowedintheL/C.AsdirectsailingstoMelbourneareinfrequent,wehavetoshipviaSingaporemoreoftenthannot.Withregardtopartialshipment,itwouldspeedmattersupifwecouldshipimmediatelythegoodswehaveinstockinsteadofwaitingforthewholeshipmenttobecompleted.IV.UsefulPatternsandSentencesAskingfortransshipmentandpartialshipmentLettersofPaymentandSettlementofAccountsChapter6

本公司核查后發(fā)現(xiàn)該信用證明不容許轉(zhuǎn)運(yùn)或分批裝運(yùn)有

關(guān)商品。直航墨爾本的班次甚少，往往需經(jīng)新加坡轉(zhuǎn)

運(yùn)。關(guān)于分批轉(zhuǎn)運(yùn)，如能先行裝運(yùn)我公司庫存貨品，將

比等候全部貨品一次裝運(yùn)更為快捷。IV.UsefulPatternsandSentencesAskingfortransshipmentandpartialshipmentLettersofPaymentandSettlementofAccountsChapter6

OurtermsofpaymentarebyconfirmedirrevocableLetterofCreditbydraftatsight.ThegoodsunderS/CNo.369havebeenreadyforquitesometime.PleasehavetheLetterofCreditopenedassoonaspossible.

我們的支付方式為保兌的、不可撤消的、憑即期匯票支付

的信用證。第369號(hào)售貨確認(rèn)書下貨物早已備妥，請盡快

開立信用證。IV.UsefulPatternsandSentencesInformationabouttermsofpaymentLettersofPaymentandSettlementofAccountsChapter6IV.UsefulPatternsandSentencesInformationabouttermsofpaymentLettersofPaymentandSettlementofAccountsThebuyersshalldulyacc