实验3. 托收结算业务

3.2 实验项目

3.2.1实验目标

1、托收委托书填写完整、准确性的审核。 2、根据托收委托书和条件正确缮制托收指示。 3、托收指示完整、准确性的审核。

4、掌握拒付中退票通知书、拒付电文的发送、审核和处理。 5、跟单托收处理流程。

6、付款交单、承兑交单处理流程。

7、掌握URC522对托收业务处理中的规定。

3.2.2实验要求

1、托收行审核光票托收委托书。

2、托收行根据所给光票托收委托书缮制光票托收指示。 3、托收行审核跟单托收委托书。

4、托收行根据所给跟单托收委托书缮制跟单托收指示。 5、代收行审核跟单托收指示。

6、代收行缮制和发送退票通知、拒付电文。

7、托收行对收到的退票通知和拒付电文进行审核和处理。

3.2.3实验素材 一、光票托收

（一）2003年5月22日中国进出口公司广州分公司向中国银行广州分行提交下面这张光票托收委托书，托收行按所给问题审核光票托收委托书。

中国银行 票据托收委托书 委托日期：22/05/2003 票据种类 Items 支票 付款人 出票人 受益人 开户账号 A/C No. 号码 Original No. 7838 Bank of America N.T.& S.A. AAA Trading Company, New York China National Imp. & Exp. Corp., Guangzhou 098730-9867-9423 银行编号 Ref No. X 款项收妥后，请付我账。 X 你行及国外行所有托收费用，请付我账。 中国进出口公司广州分公司 ⑴委托人公司名称 ⑵付款人公司名称 ⑶托收金额 中国进出口公司广州分公司 Bank of America N.T.& S.A. US$2000.00 CC09176 出票日期 Date of Issue 14/05/2003 币别及金额 Currency& Amount US$2000.00 ⑷托收票据种类、内容 支票：号码7838；出票日期14/05/2003；金额US$2000.00 付款人Bank of America N.T.& S.A.；出票人AAA Trading Company, New York；收款人China National Imp. & Exp. Corp., Guangzhou ⑸银行费用由哪方支付？ ⑹光票托收适用范围 ⑺托收行是否承担必定收回票款的责任？ ⑻托收行办理托收业务的依据是什么？ ⑼哪些票据或凭证可提交给银行办理光票托收？ 中国进出口公司广州分公司 贸易从属费用，金额较小的贸易货款尾数，佣金、折扣 否 委托人提交的托收委托书（申请书） 汇票、本票、支票 （二）中国银行广州分行根据中国进出口公司广州分公司提交的光票托收委托书，于2003年5月23日缮制并向代收行Bank of America N.T.& S.A.邮寄光票托收指示，并选择第二、第三、第五、第六项托收指示条款。 中国银行 分行 BANK OF CHINA ORIGINAL In all correspondence Please always quote Date: 23, May, 2003 OUR REF 384CC-28975 致TO 迳启者： Bank of America N.T.& S.A. Dear Sirs, 兹奉下列票据，请即收我册。 We have pleasure in forwarding the following cheque/draft for payment /collection. 票据号码 付款人 出票人 金额 Original No. Drawn on Drawer Amount 7838 TOTAL AMOUNT Bank of America N.T.& S.A. AAA Trading Company, New York US$2000.00 US$2000.00 Please follow instructions below(marked X): □Credit the proceeds immediately under usual reserves. X Collections subject to final payment Not under usual reserves. X CREDIT the proceeds( less your charges, if any) to our US Dollar account with you under authenticated telex/SWIFT advice to us quoting our Ref No. □REMIT the proceeds (less your charges, if any) to our account with via CHIPS under their authenticated telex/SWIFT advice to Quoting our Ref No. X If unpaid please cable advise us and return the same cheque/draft to us by registered airmail with reason(s) of non-payment. X Please acknowledge receipt. Unless otherwise expressly stated herein, this collection is subject to the “UNIFORM RULES FOR COLLECTION” -I.C.C. BROCHURE522. For: BANK OF CHINA GUANGZHOU __________________________________ Authorized Signature(s)

二、跟单托收

（一）2003年5月18日Guangdong Arts & Craft Imp. & Exp. Company向中国银行广州分行提交下面这张跟单托收委托书，托收行按所给问题审核跟单托收委托书。

托收委托书 致：中国银行广州分行 Original Collection Application TO:BANK OF CHINA GUANGZHOU Date:18th, May, 2003 We hand the undermentioned item for disposal 兹送上下列文件，请按照下述指示办理，本司 in accordance with the following instructions 并同意遵照背面之条款。 and subject to the terms and conditions set out X Please advance against the bill/documents overleaf for 请予垫款 X COLLECTION 代收 □Please do not made any advance □NEGOTIATION under Documentary Credit 无须垫款 议付信用证下单据 Please mark 请填上下列文件的份数 Number of DOCUMENTS ATTACHED 我司账号Our A/C No. 87364-752-9251 Draft Bill Airway Cargo Invoice发Memo. Cert. Of Cert. Ins. Packing Weight Bene.汇票 of bill Receipt 票 中旅Qual/Quan. Of Pol/Cert. List List Cert.lading 空运单 货物收 品质/数量Origin 保险单/证装箱单 重量单 受益Cust. 社 提单 据 承运证明书 产地证书 人证Comm. 收据 明书 明书 2/2 4/4 2/2 1/1 1/1 1/1 OTHER DOCUMENTS其它文件 DRAWEE 付款人 Good Luck Company,Hongkong ISSUING BANK开证银行 DOCUMENTARY CREDIT NO. 信用证编号 TENOR 期限AT SIGHT DRAFT NO./DATE 票号/日期18th, May DRAFT AMOUNT金额HK＄652,450.00 FOR “BILLS NOT UNDER L/C ”PLEASE FOLLOW INSTRUCTIONS MARKED“X”如属非信用证下单据请按下列有X之条办理 Deliver documents against PAYMENT/ACCEPTANCE 付款/承兑交单 □Acceptance/ payment may be defered pending arrival of carrying vessel 货到后方承兑/交款 Collection charges outside Guangzhou for account of Drawee 外埠代收手续费付款人负担 Please collect interest at 5% p.a. from Drawee 请向付款人按年息5%厘计收利息 XPlease waived interest/charges □Do not waive interest/charges 如拒付利息/手续费可免收/不可免收 if refuse in the event of dishonour 如付款人拒绝承兑或付款 Please warehouse and insure goods for our account 请即将各货物入仓投足保险各项费用由我司负责 X Please do not protest □Protest 请不须/即做拒绝承兑/付款证书 X Advise dishonour by □Airmail X Cable 若未兑付请以航邮/电报通知 X In case of need refer to A Trading Co., Hong Kong Who will assist you to abtain acceptance/payment but whauthority to amend the terms of the bill 该司会协助贵行取得承兑/付款但无权更改任何条款 XDesignated Collecting Bank( if any):指定托收银行 Standard Chartered Bank Ltd., Hong Kong PAYMENT INSTRUCTIONS 请将款项收我司账号 XPlease credit proceeds to our A/C No. 9005-2727985473 其它□ Others OTHER INSTRUCTIONS其它指示 如有查询,请洽我司。 In case of any questions, please contact our Mr./Miss 王江 Tel No.35678765 For: Guangdong Arts & Craft Imp.& Exp. Company ___________________________________ Authorized Signature(s)负责人签字 ⑴委托人公司名称、账号 Guangdong Arts & Craft Imp. & Exp. Company; A/C No. 9005-2727985473 ⑵付款人公司名称 Good Luck Company,Hongkong ⑶指定代收行 Standard Chartered Bank Ltd., Hong Kong ⑷托收金额、付款期限 HK＄652,450.00; At sight ⑸托收单据种类、份数 汇票（2）；提单（4）；商业发票（2）；品质证明书（1）；原产地证明书（1）；装箱单（1） 外埠代收手续费付款人负担 ⑹银行费用由哪方支付？ ⑺交单条件 付款交单(Deliver Documents against Payment) ⑻利息支付情况 请向付款人按年息5%厘计收利息; 如拒付利息可免收 需要 ⑼拒付时是否需发出退票通知？ ⑽拒付时是否需出具拒绝证书？ ⑾需要时的代理人及作用？ 不需要 A Trading Co., Hong Kong； 帮助处理拒付时，货物的存仓、保险、转运等事宜 ⑿托收行邮寄单据遗失时，无需承担责任 是否需承担责任？

（二）中国银行广州分行根据Guangdong Arts & Craft Imp.& Exp. Company提交的跟单托收委托书，于2003年5月20日缮制并向代收行Standard Chartered Bank Ltd., Hong Kong邮寄跟单托收指示，其中：①Ten boxes oflamps from Guangzhou to Hong Kong by par of Tianyu vessel on May 12, 2003；②款项划至中国银行香港分行贷记托收行账户；③两次

寄单。

中国银行 Bank of China Office: Address: SWIFT/Telex: Documentary Collection Order ORIGINAL Date:20, May, 2003 Please always quote Our Ref Dear Sirs,

No. :GuHPBK04401 Our Ref No.________ We enclose the following documents for collection: To(Collecting Bank): Standard Chartered Bank Ltd., Hong Kong Drawee: Good Luck Company,Hongkong Invoice No.:FG898765-21 Drawer: Guangdong Arts & Craft Imp.& Exp. Company Amount: HK＄652,450.00(Six Hundred and fifty two thousand four hundred and fifty HK Dollars) Due Date/Tenor: At sight Goods: Ten boxes oflamps From Guangzhou To Hong Kong By par of Tianyu vessel On May 12, 2003 Documents Draft Invoice B/L Ins. Policy/Cert. W/M C/O Packing Cert. list Of Qual. 1 1 1 1st 1/2 1/2 3/4 2nd 1/2 1/2 1/4 Please follow instructions marked“x”： X Deliver documents against payment/acceptance. □Remit the proceeds by airmail/cable. □Airmail/cable advice of payment/acceptance. X Collect charges outside Guangzhou from drawer/drawee. □Collect interest for delay in payment___________________days after sight at 5% P.A. X Airmail /cable advice of non-payment/non-acceptance with reasons. □Protest for non-payment/non–acceptance. X Protest waived. □When accepted, please advise us giving due date. □When collected, please credit our account with___________________. □Please collect and remit proceeds to Bank of China for credit our account with them under their advice to us. □Please collect proceeds and authorize us by airmail/cable to debit your account with us. Special Instructions For Bank of China This collection is subject to _______________________________ Uniform Rules for Collection Authorized Signature(s) (1995 Revision)ICC Publication No. 522

（三）1999年9月30日，中国银行广州分行收到中国汇丰银行香港分行邮寄跟单托收委托书和跟单汇票一套，托收行根据所给问题审核托收指示。 中国汇丰银行 香港分行 Hongkong and Shanghai Banking Corp. Ltd. Hong Kong Branch Tlx: Tel: Fax: Documentary Collection Order ORIGINAL In all correspondence Date:28th, Sept., 1999 please always quote OUR REF 180C-09877 TO: Bank of China, Guangzhou Dear Sirs, We enclose the following documents for collection: Drawer: ARRON FERER & SONS CO. 909 ABBOTT DRIVE OMAHA NEBRASKA 68102 Drawee: GUANGDONG PROVINCIAL IMP. & EXP. CORP. DocuDraInvoice Trspt Ins. . ft Docu. Pol/Csent ert. ComCuNeN/by m. st. g. N Drawer’s No. N25-92X818 Cert. PkQly/g. Qty Wgt. List Due Date/Tenor 35days sight C/O Form A. Bene’s Cert. Amount: USD66,120.00 1st 1/2 2/3 3/3 1 2/2 2/2 2nd 1/2 1/3 Other Documents: Inspection Cert. 2/2 Covering Shipment of: 57 MT ZINC OXIDE 99.7% MIN Please follow instructions marked“x”： XDeliver documents against ACCEPTANCE. XIn case of of non-payment and /or non-acceptance please do not protest but advise us by cable stating reasons. XIn case of a time bill, please advise us by CABLE the date of maturity after acceptance. XAll your charges are to be born by DRAWEES. □Collect interest from drawees at______% p.a. from date of draft to date of payment. □ □IN SETTLEMENT: X Please remit the proceeds to Bank of America, New York, N. Y. by T/T for credit of our A/C No. 519-90171 with them CHIPS U.I.D. No. 315437 quoting our Ref No. under advice to us. □Credit our account by T/T with a/c No. UID No. under their tested telex advice to quoting our Ref And your telex/airmail advice to us. For Hongkong and Shanghai Banking Corp. Ltd. Hong Kong Branch Authorized Signature(s)

⑴托收行 Hongkong and Shanghai Banking Corp. Ltd. ，Hong Kong Branch（中国汇丰银行香港分行） Bank of China,Guangzhou(中国银行广州分行) ⑵代收行 ⑶委托人公司 ⑷付款人公司 ARRON FERER & SONS CO.，909 ABBOTT DRIVE OMAHA NEBRASKA 68102 GUANGDONG PROVINCIAL IMP. & EXP. CORP. ⑸托收金额、付款期限 35days sight；USD66,120.00 ⑹单据名称、份数 汇票（2）；发票（3）；可转让运输单据（3）；不可转让运输单据（1）；保险单据（2）；普惠制下原产地证明书（2），Inspection Cert.（检验证明书（2） 两次寄单； 第一次：汇票（1）；发票（2）；可转让运输单据（3）；不可转让运输单据（1）；保险单据（2）；普惠制下原产地证明书（2），Inspection Cert. （检验证明书（2）； 第二次：汇票（1）；发票（1） 承兑交单；代收行收到单据和汇票后，向付款人提示远期汇票，付款人承兑汇票后，代收行将单据交给付款人，等汇票到期后再向付款人提示付款 In case of of non-payment and /or non-acceptance please do not protest but advise us by cable stating reasons.（需要发退票通知说明拒付理由，但不需要做拒绝证书） All your charges are to be born by DRAWEES.（付款人） ⑺寄单次数和份数 ⑻交单条件和代收行的处理 ⑼拒付时代收行的处理 ⑽代收行的费用由谁支付？ ⑾承兑后，代收行是否应将到期日通知托收行？ ⑿代收行如何将收妥款项划入托收行账户？ please advise us by CABLE the date of maturity after acceptance.（是） Please remit the proceeds to Bank of America, New York, N. Y. by T/T for credit of our A/C No. 519-90171 with them CHIPS U.I.D. No. 315437 quoting our Ref No. under advice to us. （款项电划至America, New York, N. Y.后，贷记收款人账号 A/C No. 519-90171，并发出贷记通知

三、托收中的拒付

托收行根据代收行发出的退票（拒付）通知书和拒付电文，按其所示内容进行处理。 (一)退票通知书一 UNPAID ITEM MEMO 退票通知书 Date日期 To 退回 Bank No.银行号码 Item No.票据号码 Amount金额 Returned for reason(s) marked “X”below 退票时请参阅下面划上X项目： 1 2 3 4 5 7 8 9 10 11 12 13 14 15 16 17 19 Refer to drawer Not arranged for Drawn against uncollected funds. Please present again Account closed Insufficient funds Out of date Post dated Payment countermanded by the drawer Words and figures differ Amount in required/incomplete/illegible 请与持票人接洽 未经接洽 托收款项未收到，请再提示 此户已结清 存款不足 经已过期 票非即期 此票已停止支付 金额文字与数码不符 words 金额文字未写/不全/不清 X 6 Alteration requires drawer’s full 涂改处需出票人盖注/签字 chop/signature Drawer’s chop/signature differs from 出票人图章/签字与本行存specimen in our possession 底不符 Drawer’s chop/signature required Drawer’s chop/signature incomplete Date incomplete/illegible Endorsement irregular/illegible/ missing/unknown No advice received 出票人未签章/签字 出票人图章/签字不完全 出票日期不全/不明 背书不妥/不清楚/遗失/不详 未接通知 X 18 Payee’s/Banker’s endorsement required 未经受款人/贵银行背书 Bank of China Hong Kong _________________________ Authorized Signature(s)

（二）退票通知书二

Canadian Imperial Bank of Commerce Notice of Dishonor To:YYY Bank With reference to the captioned item, we wish to inform you that it has remained unaccepted/unpaid for the reason(s) marked “X”below: □ Drawee will accept/pay on arrival of goods. □ Drawee states that he is in negotiation with the drawer explaining the reasons for non-payment and /or non-acceptance. X Drawee states that he has not yet obtained from our authorities the licence that is necessary for payment/acceptance/withdraw of the goods. □ Drawee requests delivery of documents free of payment, since the payment has already been made directly to the drawer. □ Please refer to the attached copy of the drawee’s/drawee’s bank’s letter under these circumstances, we shall hold the documents at your disposal pending receipt of your further instructions. Canadian Imperial Bank of Commerce

（三）拒付电文一

Our Ref:FX REM 7795 Your Ref:180CC 07135 Date: 16 Sept. 2001 Re: Your cheque sent for collection dd 3 Sept. 2001 for HKD383,904.00 Referring to your above mentioned collection, subject cheque was returned unpaid for the reason of “STOP PAYMENT” Please acknowledge receipt by signing and returning the duplicate of this letter to us. For THE CHINA CONSTRUCTION BANK

（四）拒付电文二

Re: your Ref G-01-O-J-20686 Our Ref IBl80-920535 Drawer：Glory Profit Development Ltd We regret to advise you that the drawee refused to pay the bills claiming the following reason: The goods under the captioned item to be re-exported to Hong Kong but Beneficiary’s reciprocal L/C not issued, Kindly give us your instruments for further disposal of documents so as to close our file. For Midland Bank Ltd., London

（五）拒付电文三 Your Ref G-01-O-J-20686 Our Bill No．IB180-920535 Drawn by Haiyi Texitile Imp.& Exp. Co. As instructed in your telex We enclose herewith the drafts and documents relating to the captioned collection for your withdrawal closing our records of this item． As to our handling charges USDXXX being l/8% commission on bill amount plus Postage & cable charges USDXXX Please let us have your check or pay/credit to our account with┄ quoting our Ref No． Kindly acknowledge receipt by signing and returning to us the attached copy of this Letter. For Bank of China, New York 拒付 通知书一 问题 拒付理由 托收行的处理 通知书二 电文一 电文二 电文三 托收行的指示 票据过期无付款人还未票据遭止付 收款人的对效；缺背书 获得进口/开信用证尚付汇许可证 未开立 与委托人联系，重新开立票据并背书 通知委托人此情况 通知委托人此情况 通知委托人此情况 致行代收行收到此电文并附上通知副本 3.2.4实验评价标准

1、托收委托书（申请书）填写的完整性与准确性。 2、托收指示缮制的正确性和明确性。 3、跟单托收操作流程的准确性与高效性。