商务英语写作(修订版) 第六章

Review•offer•counter-offer•enclose•L/C•invoice•shipment•consignor•consignee•CIF•FOB•sightdraftn.出价，报价n.还价v.随函附上LetterofCreditn.发票n.装运n.发货人n.收货人Cost,InsuranceandFreightfreeonboard即期汇票Chapter6LettersofPaymentandSettlementofAccounts付款与结账函3Vocabulary•creditvt.把......记入贷方，打入......账户•collectionn.收款•expedite[ˈekspədaɪt]vt.加快•OpenAccount：O/A,赊销•货物输出后，出口商将货运单据（ShippingDocuments）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。•DocumentsagainstPayment: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/PSight）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/Paftersightorafterdate),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。•DocumentsagainstAcceptance：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。•Documentarycollection：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：•Documentsagainstpayment：付款交单（即期、远期）•Documentsagainstacceptance:承兑交单•discountvt.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Chapter6ContentsofthischapterI.IntroductionII.SampleAnalysisIII.SampleContrastIV.UsefulPatternsandSentencesLettersofPaymentandSettlementofAccountsChapter1.LettersofPayment6LettersofPaymentandSettlementofAccounts2.SettlementsofAccounts3.WritingpatternI.IntroductionChapter61.LettersofPayment•Paymentisanimportantissueinbusiness.•Fourmainpaymentmethods:OpenaccountPrepaidDocumentarycollection:D/P,D/ALetterofCredit(L/C)•Lettersofpaymentusuallydiscussthemethodofpaymentortalkaboutgettingthepaymentdocumentsprepared,expedited加快orchanged.LettersofPaymentandSettlementofAccounts11Chapter62.SettlementofAccounts•Todaycreditiswidelyusedinbusiness,especiallyinB2Bbusiness.•Lettersofsettlementofaccountsusuallytakedirectwritingstyle,butsometimesyouhavetouseindirectwayofwriting,appealingtosympathy,fairnessandself-interest.LettersofPaymentandSettlementofAccountsChapter63.Writingpatternoflettersofpaymentandsettlementofaccounts.•Intheopeningparagraph,statedirectlyandclearlywhichletteryouarereferringto.•Inthemiddlepart,mentionthemethodofpaymentyourcompanyusuallyadopts,thingsaboutpaymentdocumentsoraccountsdue,mistakesormisunderstandingintheaccounts,andsuggestionstosolvetheproblem,etc.•Intheclosingpart,expressyourhopethatthemethodofpaymentwillbeacceptabletoyourbusinesspartner.LettersofPaymentandSettlementofAccountsChapter6II.SampleAnalysisApaymentforaconsignmentDearSirs:ReferringtoyouradviceofOctober5th,weencloseshippingdocumentsfortheconsignmentof20bales包ofcottontoBrooklynCompany.Asrequiredbythemwehaveincludedallchargesinourinvoice,whichamountsto$14,580andenclosedourdraftat60daysforthissum.Weshallbegladif,afteracceptanceyouwilldiscount贴现itatthecurrentrateandremit汇款thenetamount净额toouraccountwithNationalBankofNewYork.Thankyouforyourhelpinthismatter.Yoursfaithfully,AlanLettersofPaymentandSettlementofAccountsChapter6II.SampleAnalysisAsettlementofaccountsDearMr.Browning:Yourcheckforusof$2500insettlementofyouraccounthasreachedus,butwefindthatyouhavededucted5%asadiscount.Weregretthatwecannotallowthis.Ourtermsare2.5%forpromptcashand2%onmonthlyaccounts,andthesetermswerestatedwhenacknowledgingyourorder,andareprintedonourinvoices.Theaccountistenweeksold,andthereforenotsubjectto得到，有anydiscount.Weshallbeobligedifyouwillletushaveacheckforthebalance余额,viz.即,$131,thenwewillsendyouthereceiptforthefullamount.Faithfully,AllisLettersofPaymentandSettlementofAccountsChapter6II.SampleAnalysisAcceptingD/PpaymentforatrialorderDearSirs:ThankyouforyourletterofFebruary20andappreciateyourintentionofpushingthesaleofHaierWashingMachinesinJakarta雅加达,Indonesia.Althoughyourtrialorderfor1000setsofHaierWashingMachineisappealing,yourrequestforpaymentunderD/Atermsisbeyondwhatwecando,thereasonbeingthatwegenerallyaskforpaymentbyLetterofCredit.Inconsiderationofyourcase,wearepreparedtoacceptpaymentforyourtrialorderonaD/Pbasis,whichismuchmorefavorabletoyouthanonL/Cbasis.(Tobecontinued)LettersofPaymentandSettlementofAccountsChapter6II.SampleAnalysisAcceptingD/Ppaymentforatrialorder(Continued)Wehopethatyouwillaccepttheabovepaymenttermsandlookforwardtoclosecooperationbetweenus.Yourstruly,MayDongLettersofPaymentandSettlementofAccountsChapter6II.SampleAnalysis•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。LettersofPaymentandSettlementofAccountsChapter6III.SampleContrastAnamendmentofL/CPoorDearSirs:WehavegotyourL/CissuedbytheNationalBank,Greensboro,covering1,000dozenchildrentoycars.Onperusal仔细审查,wefindthattransshipment转运andpartialshipment分批装运arenotallowed.Astherearefewdirectsteamerstoyourport,wehavetoshipviaHongKong.ThereforeweaskyoutoamendtheL/