商务英语写作修订版.pptx

Reviewoffer counter-offer enclose L/Cinvoiceshipment consignor consignee CIFFOBsight draft n.出价，报价出价，报价n.还价还价v.随函附上随函附上Letter of Creditn.发票发票n.装运装运n.发货人发货人n.收货人收货人Cost,Insurance and Freightfree on board即期汇票即期汇票Chapter 6Letters of Payment and Settlement of Accounts付款与结账函3Vocabulary credit vt.把.记入贷方，打入.账户collection n.收款expedite ekspdat vt.加快Open Account：O/A,赊销货物输出后，出口商将货运单据（Shipping Documents）直接寄交进口商提货，等约定付款期限到期后，再向进口商收款。该种贸易方式通常是交易双方达成协议,由Seller先行向Buyer发运货物,货款一季、半年或一年结算。以该方式结算货款时,货物价格及付款时间均是确定的。此支付方式，属于商业信用，出口方是否能够安全收到款项，完全基于进口方的信用。Documents against Payment:D/P 付款交单 指出口方的交单是以进口方的付款为条件，即进口方付款后才能向代收银行领取单据。分为即期交单（D/P Sight）指出口方开具即期汇票，由代收行向进口方提示，进口方见票后即须付款，货款付清时，进口方取得货运单据。远期交单（D/P after sight or after date),指出口方开具远期汇票，由代收行向进口方提示，经进口方承兑后，于汇票到期日或汇票到期日以前，进口方付款赎单。Documents against Acceptance：D/A 承兑交单 所谓“承兑”就是汇票付款人（进口方）在代收银行提示远期汇票时，对汇票的认可行为。承兑的手续是付款人在汇票上签署，批注“承兑”字样及日期，并将汇票退交持有人。不论汇票经过几度转让，付款人于汇票到期日都应凭票付款。Documentary collection：跟单托收指银行受出口商委托，凭汇票、发票、提单、保险单等商业单据向进口商收取货款的结算方式，卖方以买方为付款人开立汇票，委托银行代其向买方收取货款。跟单托收根据交单条件的不同可分为：Documents against payment：付款交单（即期、远期）Documents against acceptance:承兑交单discount vt.把（票据）贴现贴现：指银行承兑汇票的持票人在汇票到期日前，为了取得资金，贴付一定利息将票据权利转让给银行的票据行为，是持票人向银行融通资金的一种方式。贴现的性质：贴现是银行的一项资产业务，汇票的支付人对银行负债，银行实际上是与付款人有一种间接贷款关系。贴现利息的计算：贴现利息是汇票的收款人在票据到期前为获取票款向贴现银行支付的利息，计算方式是：贴现利息=贴现金额x贴现率x贴现期限Chapter6Contents of this chapterI.IntroductionII.Sample AnalysisIII.Sample ContrastIV.Useful Patterns and SentencesLetters of Payment and Settlement of AccountsChapter1.Letters of Payment 6Letters of Payment and Settlement of Accounts2.Settlements of Accounts3.Writing patternI.IntroductionChapter61.Letters of PaymentPayment is an important issue in business.Four main payment methods:Open accountPrepaidDocumentary collection:D/P,D/ALetter of Credit(L/C)Letters of payment usually discuss the method of payment or talk about getting the payment documents prepared,expedited加快 or changed.Letters of Payment and Settlement of Accounts11Chapter62.Settlement of AccountsToday credit is widely used in business,especially in B2B business.Letters of settlement of accounts usually take direct writing style,but sometimes you have to use indirect way of writing,appealing to sympathy,fairness and self-interest.Letters of Payment and Settlement of AccountsChapter63.Writing pattern of letters of payment and settlement of accounts.In the opening paragraph,state directly and clearly which letter you are referring to.In the middle part,mention the method of payment your company usually adopts,things about payment documents or accounts due,mistakes or misunderstanding in the accounts,and suggestions to solve the problem,etc.In the closing part,express your hope that the method of payment will be acceptable to your business partner.Letters of Payment and Settlement of AccountsChapter6II.Sample AnalysisA payment for a consignmentDear Sirs:Dear Sirs:Referring toReferring to your advice of October 5th,we enclose your advice of October 5th,we enclose shipping documentsshipping documents for the for the consignment of 20consignment of 20 bales bales包包 of cotton to Brooklyn Company.of cotton to Brooklyn Company.As required by them we have included all charges in our invoice,which amounts to As required by them we have included all charges in our invoice,which amounts to$14,580 14,580 and enclosed our and enclosed our draft at 60 daysdraft at 60 days for this sum.We shall be glad if,after acceptance you will for this sum.We shall be glad if,after acceptance you will discountdiscount贴现贴现 it at the current rate and it at the current rate and remitremit 汇款汇款the the net amount net amount 净额净额 to our account with to our account with National Bank of New York.National Bank of New York.Thank you Thank you for your help in this matter.for your help in this matter.Yours faithfully,Yours faithfully,AlanAlanLetters of Payment and Settlement of AccountsChapter6II.Sample AnalysisA settlement of accountsDear Mr.Browning:Dear Mr.Browning:Your check for us of Your check for us of$2500 in settlement of your account2500 in settlement of your account has reached us,but we find that has reached us,but we find that you have deducted 5%as a discount.you have deducted 5%as a discount.We regret that we cannot allow this.Our terms are 2.5%for prompt cash and 2%on We regret that we cannot allow this.Our terms are 2.5%for prompt cash and 2%on monthly accounts,and these terms were stated when acknowledging your order,and are monthly accounts,and these terms were stated when acknowledging your order,and are printed on our invoices.The account is ten weeks old,and therefore printed on our invoices.The account is ten weeks old,and therefore not not subject tosubject to 得到，有得到，有 any discountany discount.We shall be obliged ifWe shall be obliged if you will let us have a check for the you will let us have a check for the balance balance余额余额 ,viz.viz.即即,$131,then 131,then we will send you the receipt for the full amount.we will send you the receipt for the full amount.Faithfully,Faithfully,AllisAllisLetters of Payment and Settlement of AccountsChapter6II.Sample AnalysisAccepting D/P payment for a trial orderDear Sirs:Dear Sirs:Thank you forThank you for your letter of February 20 and appreciate your intention of pushing the sale your letter of February 20 and appreciate your intention of pushing the sale of Haier Washing Machines in Jakartaof Haier Washing Machines in Jakarta雅加达雅加达,Indonesia.,Indonesia.Although your trial order for 1000 sets of Haier Washing Machine is appealing,your Although your trial order for 1000 sets of Haier Washing Machine is appealing,your request for payment request for payment under D/A termsunder D/A terms is beyond what we can do,the reason being that we is beyond what we can do,the reason being that we generally ask for payment generally ask for payment by Letter of Creditby Letter of Credit.In consideration of your case,we are prepared to accept payment for your trial order In consideration of your case,we are prepared to accept payment for your trial order on a on a D/P basisD/P basis,which is much more favorable to you than on L/C basis.,which is much more favorable to you than on L/C basis.(To be continued)Letters of Payment and Settlement of AccountsChapter6II.Sample AnalysisAccepting D/P payment for a trial order(Continued)We hopeWe hope that you will accept the above payment terms and look forward that you will accept the above payment terms and look forward to close cooperation between us.to close cooperation between us.Yours truly,Yours truly,May DongMay DongLetters of Payment and Settlement of AccountsChapter6II.Sample Analysis这是一封拒绝对方要求D/A付款条件的信函。如果一开头就直接拒绝，读者可能心生不快而不再往下阅读，从而失去了潜在的贸易机会。因此，该信函开头没有直接拒绝，只是提及回复的是哪封信，并用赞扬的口吻提及对方要购买该产品的意向。接下来，婉转提及对方的D/A付款要求超出自己可接受的能力范围，暗示不接受D/A，同时表明己方通常可接受的付款条件是L/C。但这次作为特例，可接受比L/C优惠的D/P，暗示已经给对方照顾。最后希望对方接受D/P，期望双方能密切合作。该信件逻辑严密、有理有据。Letters of Payment and Settlement of AccountsChapter6III.Sample ContrastAn amendment of L/CPoor Dear Sirs:Dear Sirs:We have got your L/C issued by the National Bank,Greensboro,covering 1,000 dozen We have got your L/C issued by the National Bank,Greensboro,covering 1,000 dozen children toy cars.children toy cars.On perusalOn perusal仔细审查仔细审查,we find that we find that transshipmenttransshipment 转运转运and and partial shipmentpartial shipment 分批装运分批装运are not allowed.are not allowed.As there are few direct steamers to your port,we have to ship via Hong Kong.Therefore we As there are few direct steamers to your port,we have to ship via Hong Kong.Therefore we ask you to amend the L/C to ask you to amend the L/C to readread 显示显示 TRASNSHIMENT ALLOWED.TRASNSHIMENT ALLOWED.We hope you can amend it immediately so that we can effect the shipment as the goods are We hope you can amend it immediately so that we can effect the shipment as the goods are ready.ready.Yours faithfully,Yours faithfully,James ZhaoJames ZhaoLetters of Payment and Settlement of AccountsChapter6III.Sample ContrastAn amendment of L/CImprovedDear Sirs:Dear Sirs:Would you amend the L/C No.124/12 Would you amend the L/C No.124/12 to allow transshipment for our mutual benefit?to allow transshipment for our mutual benefit?Thank you for Thank you for your L/C No.124/12 issued by the National Bank,Greensboro,for the your L/C No.124/12 issued by the National Bank,Greensboro,for the amount of amount of$13,567 covering 1,000 dozen children toy cars.13,567 covering 1,000 dozen children toy cars.The said L/C reached us yesterday.On perusal,we find that transshipment and partial The said L/C reached us yesterday.On perusal,we find that transshipment and partial shipment are not allowed.But as there are few direct steamers to your port,it is almost shipment are not allowed.But as there are few direct steamers to your port,it is almost impossible for us to effect shipment under such circumstances.impossible for us to effect shipment under such circumstances.(To be continued)Letters of Payment and Settlement of Accounts20circumstances.Our usual practice is to ship via Hong Kong.So it is imperative to amend circumstances.Our usual practice is to ship via Hong Kong.So it is imperative to amend the L/C to read TRASNSHIMENT AND PARTIAL SHIMEENT ALLOWED.the L/C to read TRASNSHIMENT AND PARTIAL SHIMEENT ALLOWED.Please send the amendment by cable without any delay as the goods have been packed for Please send the amendment by cable without any delay as the goods have been packed for shipment.Your understanding and cooperation are highly appreciated.shipment.Your understanding and cooperation are highly appreciated.Yours s faithfullyYours s faithfully，James ZhaoJames ZhaoChapter6III.Sample ContrastAn amendment of L/C(Continued)Our usual practice is to ship via Hong Kong.So it is imperative to amend the L/C to read Our usual practice is to ship via Hong Kong.So it is imperative to amend the L/C to read TRASNSHIMENT AND PARTIAL SHIMEENT ALLOWED.TRASNSHIMENT AND PARTIAL SHIMEENT ALLOWED.Please send the amendment by cable without any delay as the goods have been packed for Please send the amendment by cable without any delay as the goods have been packed for shipment.Your understanding and cooperation are highly appreciated.shipment.Your understanding and cooperation are highly appreciated.Yours faithfullyYours faithfully，James ZhaoJames Zhao Letters of Payment and Settlement of AccountsChapter6这是两封关于修改信用证装运条款的信函。第一封信采用的是间接法，先说明原因，然后提出要求。第二封信采用的是直接法，一开始就要求对方修改装船条款，允许转运，开门见山。如果对方很忙，甚至可以不往下看就知道要做什么，从而节省了对方时间。此外，第一封信中的信息不全，信用证号、金额等重要信息缺失，且用词生硬，读上去令人感到不亲切。第二封信则大不相同，在给对方提出要求的同时，考虑对方的感受，这样能给对方留下好的印象，有利于未来的合作。III.Sample ContrastLetters of Payment and Settlement of AccountsChapter6The buyers shall open through a bank acceptable to the sellers an irrevocable sight Letter of Credit to reach the sellers days before the month of shipment,valid for negotiation in China until the 15th day after the month of shipment.买方应通过卖方所接受的银行于装运月份前天开立并送达卖方不可撤消即期信用证，有效期至装运月份后第15天，在中国议付。IV.Useful Patterns and SentencesOpening an L/C by the buyersLetters of Payment and Settlement of AccountsChapter6The buyers shall arrange with bank for opening an irrevocable(transferable)Letter of Credit in favor of the sellers(confirmed by bank)before(or within days after receipt of sellers advice,or within days after signing of this contract).The said letter of credit shall be available by sight draft(s)for full invoice and remain valid for negotiation in China until the 15th day after date of shipment.IV.Useful Patterns and SentencesOpening an L/C by the buyersLetters of Payment and Settlement of AccountsChapter6买方应于日前（或接到卖方通知后天内或签约后天内）通过银行开具以卖方为受益人的（由银行保兑的）不可撤销的（可转让的）全部发票金额的即期信用证，信用证在中国议付，有效期至装运期后第15天。IV.Useful Patterns and SentencesOpening an L/C by the buyersLetters of Payment and Settlement of AccountsChapter6 This is to inform you that today we have opened an irrevocable Letter of Credit in your favor for$10,000 with Bank of China,Dalian.Please take special note that the goods supplied must be exactly the same as your samples.We will expect your consignment before the end of October.谨通知贵方我方今日已通过中国银行大连分行开出以贵方为受益人的不可撤销信用证，金额为10,000美元。请贵方务必特别注意所供货物必须与货样完全相符。我方希望贵方能于10月底前交货。IV.Useful Patterns and SentencesProviding information of opening an L/CLetters of Payment and Settlement of AccountsChapter6 We have been requested by Bank of America,Seattle,Washington,U.S.A.to advise you that they have established their irrevocable Letter of Credit No.350/41120 in your favor for the account of Pan American Import Trading Corp.Seattle,Washington,U.S.A.我方应美国华盛顿州西雅图市美国银行之请求，特通知贵方该行已为该市泛美进口贸易公司开出以贵方为受惠人的第350/41120号不可撤销信用证。IV.Useful Patterns and SentencesProviding information of opening an L/CLetters of Payment and Settlement of AccountsChapter6We regret to inform you that our supplier cannot get the shipment out here before the expiration of the shipping time,June 30,2013.We shall appreciate it,therefore,if you will kindly extend the shipment date to July 20,2013 and the expiration date of L/C to August 5,2013 respectively.我方遗憾地通知贵方，我方供应商不能在2013年6月30日止的装船期内装运，因此贵方如能把装船期延长到2013年7月20日，信用证有效期延长到2013年8月5日，我方将不胜感激。IV.Useful Patterns and SentencesRequesting for extension of an L/CLetters of Payment and Settlement of AccountsChapter6IV.Useful Patterns and SentencesLetters of Payment and Settlement of AccountsRequesting for extension of an L/CIt would be very much appreciated if you could extend the shipment date of your L/C to May 10 and validity to May 25.如贵方能将信用证装船期延长到5月10日，将有效期延长5月25日，我们将不胜感激。Chapter6 On examination,we find that transshipment and partial shipment are not allowed in the L/C.As direct sailings to Melbourne are infrequent,we have to ship via Singapore more often than not.With regard to partial shipment,it would speed matters up if we could ship immediately the goods we have in stock instead of waiting for the whole shipment to be completed.IV.Useful Patterns and SentencesAsking for transshipment and partial shipmentLetters of Payment and Settlement of AccountsChapter6 本公司核查后发现该信用证明不容许转运或分批装运有 关商品。直航墨尔本的班次甚少，往往需经新加坡转 运。关于分批转运，如能先行装运我公司库存货品，将 比等候全部货品一次装运更为快捷。IV.Useful Patterns and SentencesAsking for transshipment and partial shipmentLetters of Payment and Settlement of AccountsChapter6 Our terms of payment are by confirmed irrevocable Letter of Credit by draft at sight.The goods under S/C No.369 have been ready for quite some time.Please have the Letter of Credit opened as soon as possible.我们的支付方式为保兑的、不可撤消的、凭即期汇票支付的信用证。第369号售货确认书下货物早已备妥，请尽快开立信用证。IV.Useful Patterns and SentencesInformation about terms of paymentLetters of Payment and Settlement of AccountsChapter6IV.Useful Patterns and SentencesInformation about terms of paymentLetters of Payment and Settlement of AccountsThe buyers shall duly accept the documentary draft drawn by the sellers at days sight upon first presentation and make payment on its maturity.The shipping documents are to be delivered against acceptance.卖方开具的见票后天付款的跟单汇票在第一次出示时买方即予以承兑，并应于汇票到期日付款，承兑后交单。Chapter6IV.Useful Patterns and SentencesInformation about terms of paymentLetters of Payment and Settlement of A