商务翻译例文---付款方式/Terms of Payment

Just as in domestic trade, any transaction in international trade, large or small, has to be settled through payment by the buyer. However, payment in international trade is often beset with more difficulties owing to the fact that either party to a business transaction has relatively limited knowledge of the financial strength and commercial reputation of his counterpart. To guarantee the punctual delivery on the part of the seller and payment by the buyer, different modes of payments have been created, which can be divided into three kinds, namely, remittance, collection and Letter of Credit (L/C). Remittance can be divided into Mail Transfer (M/T), Telegraphic Transfer (T/T) and Demand Draft (D/D) and collection divided into Documents against Payment (D/P) and Documents against Acceptance (D/A). Remittance and collection are two kinds of commercial credit, while letter of credit belongs to banker's credit. In remittance or collection transaction, the buyer is responsible to make payment, the seller to surrender documents. In L/C transaction, the banker is responsible to pay money and tender documents on behalf of both parties.

【参考译文】

同国内贸易一样，任何国际贸易交易，无论金额大小，都要通过买方付款来结算。然而由于国际贸易交易双方对彼此的财务状况及商业信誉了解有限，国际贸易支付在操作中往往会遇到很多困难。为保证卖方及时交货以及买方及时付款，人们创立了不同的支付方式。这些支付方式可以分为三种，即汇付、托收和信用证。汇付可分为信汇（M/T）、电汇（T/T）和票汇（D/D）：托收可分为付款交单（D/P）和承兑交单（D/A)。汇付和托收属于商业信用，而信用证则属于银行信用。在汇付或托收交易中，买方负责付款，卖方负责提交装船单据：在信用证付款的交易中，银行代表买卖双方负责付款和提交单据。

【知识小贴上】

托收是出口商（债权人）为向国外进口商（债务人）收取货款，开具汇票委托出口地银行通过其在进口地银行的联行或代理行向进口商收款的结算方式。其基本做法是出口方先行发货，然后备妥包括运输单据（通常是海运提单）在内的货运单据并开出汇票，把全套跟单汇票交出口地银行（托收行），委托其通过进口地的分行或代理行（代收行）向进口方收取货款。

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