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篇一：Open Accounts赊账
Sales on open accounts are not generally made in foreign trade except to customers of long standing with excellent credit reputations or to a subsidiary or branch of the exporter. 在外贸中赊账时除了提供良好的信用声誉的长期客户或一家子公司或分公司的出口商外商品一般不被制造
Open accounts obviously leave sellers in a position where most of the problems of international commercial finance work to their disadvantage. 赊账显然给有能力的卖家带来许多问题使其在国际商业金融工作中处于劣势。
It is generally recommended that sales on open account not be made when it is the practice of the trade to use some other method, when special merchandise is ordered, when shipping is hazardous, when the country of the importer imposes difficult exchange restrictions, or when political unrest requires additional caution. 人们通常建议，如果贸易惯例中通常采用其他的支付方法，如果订购的是特殊货物，如果货运存在危险，如果进口商所在国实施严格的外汇限制，或如果政治动乱需要人们更为谨慎，就不宜采取赊账方式进行销售。
Cash in Advance预付现金
The volume of business handled on a cash-in-advance basis is not large. 进行预付现金的商业规模并不是很大。
Cash places unpopular burdens on the customer and typically is used when credit is doubtful, when exchange restrictions within the country of destination are such that the return of funds from abroad may be delayed for an unreasonable period, or when the American exporter for any reason is unwilling to sell on credit terms.用现金会给客户造成不受欢迎的负担，通常信贷令人怀疑时使用，当在目的地国家实施外汇管制时从国外的汇拢的资金可能会有不合理的时间延误，或因美国出口商在信用条款上以任何缘由而不愿意出售。
Although payment in advance is infrequently employed, partial payment ( from 25 to 50 percent ) in advance is not unusual when the character of the merchandise is such that an incomplete contract can result in heavy lose. 虽然很少采用预先付款，提前支付部分(从25到50百分比)用于不常见的商品，这是由于商品的特点，一个不完整的合同可能会导致严重损失。
For example, complicated machinery or equipment manufactured to specification or special design would necessitate advance payment which would be, in fact, a nonrefundable deposit.例如，按说明书或特别图样制造的复杂的机械或设备，常需预付款项，这种预付款项实际上会成为不可偿还的定金。
篇二：Bills of Exchange汇票
Another important international commercial payment form is sight or time drafts ( bills of exchange ) drawn by sellers on foreign buyers.另一个重要的国际商业付款方式是由销售者与购买者签订即期或定期汇票(汇票)。
In letters of credit, the credit of one or more banks is involved, but in the use of bills of exchange ( or dollar drafts ), the seller assumes all risk until the actual dollars are received. 在信用证中，一个或更多的.银行参与信贷，但在汇票(或美元汇票)的使用中，卖方承担所有风险，直到确实受到美元。
The typical procedure is for the seller to draw a draft on the buyer and present it with the necessary documents to the seller’s bank for collection. The documents required are principally the same as for letters of credit. 典型的过程是卖方与买方签订一个汇票，并为了使卖方的银行搜集必要的文件而发给它。所需要的主要的文件和信用证相同。
On receipt of the draft, the U.S. bank forwards it with the necessary documents to a corespondent bank in the buyer’s country; then the buyer is presented with the draft for acceptance and immediate or later payment. 美国的银行一收到汇票，就立即将它连同必要的单据转递给买方所在国的代理银行，然后，银行将汇票提交买方承兑和立即或在以后付款。
With aceptance of the draft, the buyer receives the properly endorsed bill of lading that is used to acquire the goods from the carrier.随着汇票的签收，买方收到相应的提单用来从承运人那里获取货物。
Bills of exchange or dollar drafts have one of three time periods —— sight, arrival, or date. A sight draft requires acceptance and payment on presentation of the draft requires payment be made on arrival of the goods. 汇票或美元汇票有即期，货到付款，远期三个时期之一。一个即期汇票需要在货物到达时按照汇票上验收和付款的提示要求进行付款。
Unlike the other two, a date draft has an exact date for payment and in no way is affected by the movement of the goods. 不像其他两种，一个远期汇票有一个确切的付款期限并且一点也不受货物的流动的影响。
There may be time designations placed on sight and arrival drafts stipulation a fixed number of days after acceptance when the obligation must be paid. 在即期汇票和货到付款汇票上可能都指明时间，规定买方必须在收到票据的一定期限内支付应付的款项。
Usually this period is 30 to 120 days, thus providing a means of extending credit to the foreign buyer.通常这个时期是30到120天，从而为国外买家提供了一种延长信贷期限的手段。
Dollar drafts have advantages for the seller because an accepted draft frequently can be discounted at a bank for immediate payment. 美元汇票卖方具有优势，因为承兑汇票通常在要求立即付款时向银行申请贴现。
Banks, however, usually discount drafts only with recourse, i.e. , if the draft is not honored by the buyer, the bank returns it to the seller for payment. 然而银行通常对贴现汇票只有追索权，如果买方不能兑现汇票，银行对卖方的付款予以返还。
An accepted draft is firmer evidence in the case of default and subsequent litightion than an open account would be.在发生违约进行诉讼时，已承兑的汇票与赊账相比是更确实的证据。
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