國際貿易理論與實踐培訓教案(英文版)(ppt 71頁)

國際貿易理論與實踐培訓教案(英文版)目錄：
一、Means of Payment
二、Bill of Exchange
三、Bill of Exchange (draft)-彙票
四、Bill of Exchange
五、承兌（acceptance）
六、背書（endorsement）
七、拒付與追索
八、本票和彙票的區別
九、彙付的使用
十、電/信彙業務程序圖
十一、Questions
十二、票彙業務程序圖
十三、電彙詐騙案例（上）
十四、電彙詐騙案例（下）
十五、Collection (托收)
十六、付款交單
十七、承兌交單
十八、跟單托收詐騙的防範
十九、D/A欺詐案例（上）
二十、D/A欺詐案例（下）
二十一、Letter of Credit
……

國際貿易理論與實踐培訓教案(英文版)內容提要：
The Parties to a Bill of Exchange (彙票當事人)
Drawer (出票人): the person who writes the order and gives directions to the person to make a specific payment of money. He is usually the exporter or his banker in import and export trade; usually, he is also a creditor of the drawee.
Drawee (受票人或付票人): the person to whom the order is addressed and who is to pay the money. He is usually the importer or the appointed bank under a letter of credit in import and export trade.
Payee (受款人): the person to whom the payment is ordered to be made. The drawer and payee may be often the same person. The payee is usually the exporter himself or his appointed bank in import and export trade and may also be the bearer of the bill. The payee may be the original payee in the bill, or may be some party to whom the original payee has transferred the instrument.
If a bill with such instruction “Pay… Co., or order” or “Pay to the order of …”, it means to pay to the payee or to anyone to whom he in turn directs payment to be made. In this way, the bill should be endorsed by the payee (endorser), and can be passed on to a new payee, the endorsed, thus making it negotiable. A bill may have many endorsers.
Classification of Bill of Exchange (彙票種類)
Commercial bill and banker’s bill(商業彙票和銀行彙票)
Clean bill and Documentary bill (光票和跟單彙票)
Sight (or Demand) bill and Time (or Usance) bill (即期彙票和遠期彙票)
Commercial Acceptance bill and Banker’s Acceptance Bill (商業承兌彙票和銀行承兌彙票)
Use of Bill of Exchange in Foreign Trade (彙票在對外貿易中的使用)
A bill of exchange is an order to pay. It is made out by an exporter and presented to an importer, through a bank. It may be payable immediately on presentation (a sight draft), or so many days after presentation (a time draft). In the latter case, the drawee writes “Accepted” across it and signs his name. the exporter can then get immediate payment by discounting the draft and supplying a letter of hypothecation (擔保契約）
To draw (出票)
Presentation (提示)
Acceptance (承兌)
Payment (付款)
Endorsement (背書)

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