Chapter 3: international Payment 货款的支付

Instrument of payment 支付工具 Currency 货币 Currency of the seller’s country Currency of the buyer’s country Currency of a third country Bill 票据 Bill of Exchange Promissory Note Cheque or Check

Bill of Exchange (Draft) 汇票 Is an unconditional order in writing, addressed by one person (drawer) to another (drawee), signed by the person giving it, requiring the person to whom it is addressed (drawee or payer) to pay on demand, or at a fixed or determinable further time, a sum certain in money to, a specified person, or to the order of, or to any bearer (payee). 是由一个人向另一个人签发的，要求对方（接受命令的人）即期或定期或在可以确定的将来时间，向某人或其指定的人或持票人支付一定金额的无条件的书面支付命令。

Parties of a Bill of Exchange Drawer 出票人: the person who draws the bill The person who makes, signs and give it Drawee or payer 受票人或付款人 : the person on whom a draft is drawn. Payee 收款人: the person who is to receive the money Drawer, exporter or his appointed bank, bearer of the bill

Basic Contents of A Draft 汇票的内容 Indicate: bill of exchange 表明“汇票”的字样 An unconditional order in writing 无条件支付的委托 A sum certain in money 确定的金额 The name of payer 付款人名称 The name of Payee 收款人名称 Date of the bill of exchange drawn 出票日期 Signature of the drawer 出票人签章

Bill of Exchange No.00103 (Dated ) Exchange for US$1000 At 9 days after sight of this FIRST of Exchange (Second of Exchange being unpaid) Pay to the order of CHINA BANK The sum of ONE THOUSAND UNITED STATES DOLLORS Drawn under L/C No.0823Value received and charged the same amount to A. Company To : B. Company (Signature)

Specimen Bill of Exchange 汇票标本P215 No. 9340 £. Stg. 100 London, 15th July, 1995 On demand pay to John Wood or bearer the sum of One Hundred Pound (English Currency) only. (Signed) Thomas Jones To: Mr. James Arthur Manchester

Classification of Bills of Exchange Commercial bill and banker’s bill Clean bill and documentary bill Sight bill and time bill Commercial acceptance bill and banker’s acceptance bill

Commercial bill and banker’s bill Commercial bill (商业汇票): the drawer is a commercial firm Banker’s bill (银行汇票): both the drawer and the drawee are banks

Clean bill and documentary bill Clean bill (光票): when no shipping documents are accompanied with it. Documentary bill (跟单汇票): which is accompanied with shipping documents Such as: B/L, Commercial Invoice, Packing List, Insurance Policy, Inspection Certificate etc.

Sight bill and time bill Sight bill (即期汇票): the draft is payable at sight on presentation. Time bill (远期汇票): the drawee is required to pay the bill at a later date. Require: acceptance before payment (1) at a fixed date (2)at 30 days after sight (3) at 30 days after date of draft (4) at 30 days after date of bill of lading

Commercial Acceptance Bill and Banker’s Acceptance Bill Commercial acceptance bill (商业承兑汇票): the drawer is a commercial firm and the drawee is another commercial firm, the bill is accepted by the drawee Banker’s acceptance bill (银行承兑汇票): the drawer is a commercial firm or a bank and the drawee is a bank, the bill is accepted by the bank

General Procedures in Handling A Bill of Exchange (Draft) Drawing （Issue）出票 Means the act of the drawer in filling up the bill of exchange with particulars as to the name of the payer, the amount payable, the date and name of payee, and after signature, the drawer may present the bill to the payee. 　

Three ways to stipulate the payee Restrictive payee Can not be negotiated or transferred to another party. (不能流通转让) To order Can be negotiated or transferred to another party after endorsement by the payee. To bearer or holder Does not need the endorsement by another party and can be negotiated or transferred merely by delivery.

Presentation 提示 Refers to the act of the holder of the bill of exchange presenting the bill to the drawee, asking the latter either to pay or to accept the bill. The drawee’s receiving or seeing the bill is called “sight”.　付款人看到汇票叫“见票”。

Acceptance 承兑 Means the act of the drawee to show his responsibility by accepting the time bill for payment at a fixed future date by writing the word “accepted”, marking the date of acceptance and signing on the face of the bill. 承兑是指付款人对远期汇票表示承担到期付款责任的行为。付款人在汇票上写明“承兑”字样，注明承兑日期，并由付款人签字，交还持票人。

Payment 付款 Endorsement 背书 In the case of a “to order” bill of exchange, endorsement is needed in the procedure of negotiation or transfer by the payee by signing his name on the back of the bill 背书是转让汇票权利的一种手续，就是由汇标抬头人在汇票背面签上自己的名字，或再加上受让人（被背书人）的名字，并把汇票交给受让人的行为。

Discount 贴现 The bank or discount company concerned may “discount” the bill by paying immediate cash for the bill at a little less than its face amount, i.e., after deducting charges and interest based on the current rate of discount, and then, will in the due date of the bill collect the full amount from the acceptor. 在金融市场上，最常见的背书转让为汇票的贴现，即远期汇票经承兑后，尚未到期，持票人背书后，由银行或贴现公司作为受让人。从票面金额中扣减按贴现率结算的贴息后，将余款付给持票人。

Protesting 拒付 When a bill has been duly presented for acceptance or payment and the acceptance or payment has been refused, the bill is said to be dishonored. 持票人向付款人提示汇票要求承兑或付款时，付款人拒绝承兑或拒绝付款，均称拒付。

Protesting 拒付 The holder has an immediate right to take action against all parties to the bill --- the right of recourse (追索权 ). The holder must give a formal notice of dishonour (发出拒付通知) to all the parties he wishes to make liable. The holder should apply for a letter of protest (拒绝证书) from the notary public.(公证人)

[案例] 甲交给乙一张经付款银行承兑的远期汇票，作为向乙订货的预付款，乙在票据上背书后转让给丙以偿还原先欠丙的借款，丙于到期日向承兑银行提示取款，恰遇当地法院公告该行于当天起进行破产清理，因而被退票。丙随即向甲追索，甲以乙所交货物质次为由予以拒绝，并称10天前通知银行止付，止付通知及止付理由也同时通知了乙。在此情况下丙再向乙追索，乙以汇票系甲开立为由推委不理。丙遂向法院起诉，被告为甲、乙与银行三方。你认为法院将如何依法判决？理由何在？ 

[案例分析] 法院应判甲向丙清偿被拒付的汇票票款、自到期日或提示日起至清偿日止的利息，以及丙进行追索所支付的相关费用。甲与乙的纠纷则另案处理。 2、理由：（1）因此只要丙是票据的合法持有人，就有权要求票据债务人支付票款，并且此项权利并不受其前手乙的权利缺陷（向甲交付的货物质次）的影响；（2）丙在遭到主债务人（承兑银行）退票后，即有权向其前手甲、乙进行追索。同样由于票据特性，甲不能以抗辩乙的理由抗辩丙。

A伪造一张100万元的银行承兑汇票，该汇票以B公司为收款人，以乙银行为付款人。A将这张伪造的银行承兑汇票向B换取了78万元，B持这张伪造的汇票到甲银行申请贴现，甲银行未审查出汇票的真假，予以贴现95万元，B公司由此获得收入17万元。甲银行通过联行往来向乙银行提示承兑。乙银行从未办理过银行承兑业务，在收到汇票后，立即向公安局报案。后查明该汇票系伪造的汇票。因此，乙银行将汇票退给甲银行，拒绝承兑。

Promissory Note 本票 Is an unconditional promise in writing made by one person ,and signed by the maker, engaging to pay, on demand or at a fixed or determinable future time, a sum certain in money to, or to a order of, a specified person or to a bearer. 一个人签发的，保证于见票时或定期或在可以确定的将来的时间，对某人或其指定的人或持票人支付一定金额的无条件的书面承诺.

Basic Contents of a Promissory Note 本票的内容 Indicate: Promissory Note表明“本票”的字样 An unconditional promise in writing 无条件支付的承诺 A sum certain in money 确定的金额 The name of Payee 收款人名称 Date of the bill of Promissory Note出票日期 Signature of the drawer 出票人签章

C. Cheque (Check) 支票 Is an unconditional order in writing drawn on a banker signed by drawer, requiring the banker to pay on demand a sum certain in money to a specified person, or to the order of specified person, or to a bearer. 以银行为付款人的即期汇票，即存款人对银行的无条件支付一定金额的委托或命令。出票人在支票上签发一定的金额，要求受票的银行于见票时立即支付一定金额给特定人或持票人。

Cheque (Check) 支票 Rubber check 空头支票(橡皮支票): A check returned by a bank because of insufficient funds in the account on which it is drawn. Crossed cheque (划线支票): when two parallel lines are drawn across it.

Modes of Payment Main Modes of Payment: Remittance Collection Letter of Credit

Remittance 汇付(又称汇款) Use of Remittance Means that the buyer remits money to the seller through a bank. Use of Remittance Payment in Advance 预付货款 Cash on Delivery 交货付现,货到付款 Open Account Trade 记帐交易,赊购

Parties in Remittance Remitter (汇款人): usu. importer Payee or Beneficiary (收款人) : usu. exporter Remitting Bank (汇出行): usu. importer’s bank Paying Bank (汇入行): usu. exporter’s bank

Kinds of Remittance Mail Transfer (M/T) Telegraphic Transfer (T/T) Demand Draft (D/D)

Mail Transfer (M/T) 信汇 The buyer gives money to a local bank which sends a trust deed (信托书) for payment to its correspondent bank at the seller’s end by mail and entrusts it with the task to pay money to the seller. 汇出行应汇款人的申请，将信汇委托书寄给汇入行，授权解付一定金额给收款人。

Telegraphic Transfer (T/T) 电汇 At the request of the buyer, a local bank sends a trust deed (信托书) for payment by cable directly to its correspondent bank at the seller’s end and entrusts the work to pay money to the seller. 汇出行应汇款人的申请，拍发加押电报或电传给在另一国家的分行或代理行（汇入行），指示它解付一定金额给收款人。

某省公司一位业务员与国外客户商定，货款结算使用美元电汇支付。货物发出后十余天，该公司业务员收到客户电汇付款的银行收据传真件，当即就书面指示船公司将货物电放（凭提单正本影印件提货）给提单上的通知人，客户将货提走，货款却未到帐。经查客户在银行办理了电汇手续，取得了银行收据并马上传真给卖方，要求立即电放货物，在拿到电放指示附件后，即去银行撤销了这笔电汇付款。

3.Demand Draft (D/D) 票汇 The buyer buys a draft from a local bank and sends it by mail to the seller, the seller or his appointed person can collect money from the relative bank at his end against the draft sent by the buyer. 票汇是以银行即期汇票为支付工具的一种汇付方式。由汇出行应汇款人的申请，开立以自己或其代理行为付款人的银行即期汇票，交由汇款人自行寄给收款人。由收款人凭票向汇票上的付款人（银行）取款。

2005年12月28日,中国某进出口公司向美国某开发公司订购9000吨钢材,后因美国某开发公司无力履行合同,美方提出由瑞士某公司(下称瑞士公司)供货。这期间瑞士公司曾经几次来电谎称“货已在装船港待运",“装船日期为2006年3月31日",“所供钢材可能由我们意大利生产厂或西班牙生产厂交货",诱使中方与其签订合同，双方约定的购销钢材数量为9180吨,价1229.5万美元。 中方即时向瑞士公司汇付了全部货款,但是中方迟迟未收到订购的钢材。为此中方曾多次向瑞士公司方交涉,但瑞士公司方面或者拒不答复,或者以种种借口托辞搪塞。经中方一再催促之后瑞士公司才于2006年9月5日回电称“中国港口拥挤，船舶将改变航线",“最迟抵达日期预计为2006年10月20日"。但届时中方仍未收到钢材，再次去电交涉,瑞方竟然全盘推卸自己的责任。

Collection 托收 The exporter draws a bill and asks his bank to arrange for the acceptance or payment of the bill overseas, and the bank will carry his task through its own branch office abroad or a correspondent bank. This procedure is termed as collection of sales. 托收是指债权人（出口人）出具汇票, 委托银行向债务人（进口人）收取货款的一种支付方式。

Parties in Collection The principal or exporter 委托人 The remitting bank 托收行 The collecting bank 代收行 The payer or importer 付款人

Kinds of Collection Collection on Clean Bill 光票托收 Means that the exporter collects the purchase price against the draft only, without any shipping documents attached thereto. Usu. Used in collecting balance (余额) under advance, commission and costs of samples.

2.Collection on Documentary Bill 跟单托收 Means that the exporter collects the purchase price against the documentary bill. Documents against payment (D/P) D/P at sight D/P after sight Documents against acceptance (D/A)

案 例 D/P的损失案 ——国际商报，2000年

案 情 某外贸公司与某美籍华人客商做了几笔顺利的小额交易后，付款方式为预付。后来客人称销路已经打开，要求增加数量，可是，由于数量太多，资金一时周转不开，最好将付款方式改为D/P AT SIGHT。 当时我方考虑到采用D/P AT SIGHT 的情况下，如果对方不去付款赎单，就拿不到单据，货物的所有权归我方所有。结果，未对客户的资信进行全面调查，就发出了金额为3万美圆的货。

后来，事情发展极为不顺。货物到达目的港后，客户借口资金紧张，迟迟不去赎单。10天后，各种费用相继发生。考虑到这批货物的花色品种为客户特别指定，拉回来也是库存，便被迫改为D/A 30天。 可是，客户将货提出之后，就再也没有音信。到涉外法律服务处与讨债公司一问才知道，到美国打官司费用极高，于是只好作罢。

案 例 承兑交单（D/A）项下产生的拖欠 ——国际商报，2001年11月6日

[案 情] 我国沿海一家进出口集团公司与澳大利亚B公司有3年多的合作历史，双方一直保持着良好 贸易关系。合作初期，B公司的订单数量不大，但是该公司的订货也很稳定，且付款情况也较好。 后来，随着双方之间的相互了解和熟悉，我进出口公司为B公司提供了优惠付款条件，由最初的信用证即期、D/P即期、D/A 60天到D/A 90天，而双方的贸易额也由每年的六、七万增加到七、八十万美元。

1999年9月，B公司又给我进出口公司下放了一批订单，货物总值25万美元，价格条件为CIF墨尔本，而我进出口公司在未对该客户进行严格信用审核的情况下，同意给予对方D/A 180天的信用条件。 1999年11月，全部货物如期出运，我进出口公司也及时向银行交付了单据。 2000年5月，汇票承兑日到期时，B公司以市场行情不好，大部分货物未卖出为由，要求延迟付款。之后，我进出口公司不断给B公司发传真、EMAIL等，要求该公司付款或退货。B公司对延迟付款表示抱歉，并答应尽快偿付。

2000年11月,B公司以资金困难为由,暂时只能偿付3万美元。我进出口公司表示同意, 要求马上汇款。即使这样,B公司一会儿说其财务人员有病,一会儿又称其主要负责人休假,继续拖欠付款。

[案例] 2003年3月11日，我国甲公司与印度尼西亚乙公司签订一笔5万美元的出口合同，乙公司要求以D／P at sight为付款方式。 在货物装船起运后，乙公司又要求国内出口商将提单上的托运人和收货人均注明为乙公司，并将海运提单副本寄给他。货到目的港后，乙公司便以暂时货款不够等原因不付款赎单，要求出口商将付款方式改为D／A，并允许他先提取货物，否则就拒收货物。 问：1、甲公司是否存在风险？产生的根源在哪里？

Letter of Credit Feature of L/C Parties relating to L/C Procedure of L/C Contents of L/C Kinds of L/C

Feature of Letter of Credit L/C is a credit of the bank, primary liabilities for payment. Credits, by their nature, are separate  transactions from the sales or other  Contracts on which they may be based.  Documents business.

Parties relating to L/C 开证申请人（Applicant） 开证银行（Opening Bank, Issuing Bank） 通知银行（Advising Bank, Notifying Bank） 受益人（Beneficiary） 议付银行（Negotiating Bank） 付款银行（Paying Bank） 偿付银行(Reimbursing bank)

Applicant (开证申请人): who applies to the bank for issuance of a letter of credit. The opening bank or issuing bank (开证银行): which is the bank receiving the application from the applicant to issue the L/C and will be responsible for payment.

The advising bank or correspondent bank (通知银行): which is a bank at the place where the exporter resides and may usually be a branch of the issuing bank or its correspondent. The advising bank hands the L/C to the exporter under the instructions from the issuing bank. The beneficiary (受益人): who is empowered to use the L/C.

The negotiating bank (议付银行): which is a bank ready to pay or to accept or discount the documentary bill drawn by the beneficiary under L/C. The Reimbursing bank (偿付银行): the bank that makes payment to the negotiating bank for money spent in advance by the latter. It is usually the opening bank but can also be a third designated bank.

[案例]我某公司以CIF价格向美国出口一批货物，合同的签订日期为6月2日。到6月28日由日本东京银行开来了不可撤消即期L/C，金额为XX万日元，证中规定装船期为7月份，偿付行为美国的花旗银行。我中国银行收证后于7月2日通知出口公司。7月10日我方获悉国外进口商因资金问题濒临破产倒闭。在此情况下，我方因如何处理？ 

2002年，某公司与瑞士客商签订出口40万米灯芯绒的合同，总金额为58 　2002年，某公司与瑞士客商签订出口40万米灯芯绒的合同，总金额为58.4万美元。信用证是由瑞士日内瓦国际商业银行开出的。就在该公司准备发货之际，客户突然提出不能出运。对客户这种单方面违约行为该公司不接受，但对方态度强硬，拒绝收货。在双方交涉时，货已装船，如卸货公司必将蒙受巨大损失。在此情况下，该公司决定强行出运，以单证取胜。单证部经过慎重考虑做出两项决定：对所有单据采取慎之又慎的态度；把宝押在议付行身上。该公司未把单据交给通知行，而是另找一家与开证行有代理关系，自身实力较强，既能控制开证行又能与公司密切配合的银行。公司选中了中国银行。交单13天后，开证行连发两份拒付电。议付行给予反驳。开证行回电坚持不符点成立。

　公司与议付行共同商讨对策，由议付行向开证行施压，直接打电报与其总裁联系，电文大意是，很遗憾贵行违背了国际惯例，我们不能相信像贵行这样一个国际知名的银行竟然因一个不能成立的不符点而拒付，这将影响到我行与贵行的长期合作关系。请贵行立即付款，否则我行将把此案提交国际商会。开证行保持了两周的沉默后全额付款，客户不得不把货物全部收下。

3. Procedure of L/C ①  ② ⑤  ④ ⑥ ③ ⑦ ⑧ 开证申请人 （进口人） 信用证受益 人（出口人） 付款行 A 开证申请人 （进口人） 信用证受益 人（出口人） A A ① A  ② ⑤  ④ ⑥ 付款行 开证行 通知行 议付行 ③ ⑦ ⑧

　Ｂ公司于5月23日接到一张国外开来信用证，信用证规定受益人为Ｂ公司(卖方)，申请人为国外E公司(买方)。信用证对装运期和 议付有效期条款规定：“Shipment must be effected not prior to 31st May，2004．The Draft must be negotiated not later than 30th June，2004”。 　B公司发现信用证装运期太紧，23日收到 信用证，31日装运就到期。所以有关人员即于5月26日(24 日和25日系双休日) 通知储运部安排装运。因装运期太紧，经多方努力才设法商洽将其他公司已配上的货退载，换上Ｂ公司的 货，勉强挤上有效的船期。经各方努力 终于5月30日装运完毕，并取得5月30日签发的提单。6 月2日备齐所有单据向开证行交单。

4.Contents of L/C(P200) Description of L/C: number, kind, date of issue, expiry date and place, beneficiary, applicant, advising bank, negotiating Bank. Description of the goods to be shipped:name, specification, quality, quantity, packing, price, and etc. of the goods. Description of the shipment:The latest shipment date, the port of loading and port of destination, partial shipment or transshipment to be allowed or not to be.

Description of the documents for payment:bill of exchange, commercial invoice, B/L, insurance policy or certificate, packing list, certificate of origin, inspection certificate and etc.; Any special requirements Clauses covering the responsibility of payment by the issuing bank in favor of the beneficiary

Kinds of L/C (1) Revocable L/C and Irrevocable L/C Revocable L/C (可撤销信用证) : Means that the opening bank may amend or revoke the credit before acceptance or payment without agreement of the beneficiary. Irrevocable L/C (不可撤销信用证): Means that once the L/C is opened, without agreement of the beneficiary, the opening bank cannot amend or revoke the L/C within its validity.(UCP600 )

Article 2 :Credit means any arrangement, however named or described, that is irrevocable and thereby constitutes a definite undertaking of the issuing bank to honour a complying presentation. A credit is irrevocable even if there is no indication to that effect.

[案例]我国 A公司向加拿大B公司以CIF术语出口一批货物，合同规定4月份装运。B公司于4月10日开来不可撤销信用证。此证按＜UCP600＞规定办理。证内规定：装运期不得晚于4月15日。此时我方已来不及办理租船订舱，立即要求B公司将装期延至5月15日。随后B公司来电称：同意展延船期，有效期也顺延一个月。我A公司于5月10日装船，提单签发日5月10日，并于5月14日将全套符合信用证规定的单据交银行办议付。试问：我国A公司能否顺利结汇？为什么？

　我某外贸公司与外商于2004年7月10日以CIF方式签订了一份向对方出口价值150000美元商品的销售合同，不可撤销信用证付款。合同中规定我方应在8月份运出货物。7月28日中国银行通知我外贸公司，收到外商通过国外银行开来的信用证。经审核信用证条款与合同条款相符。但在我方装船前又收到外商通过银行转递的信用证修改通知，要求我方在8月15日之前装运货物。由于我外贸公司已预订了8月25日开航的班轮，若临时变更手续较为繁琐，因此对该修改通知未予理睬，之后按原信用证的规定发货并交单议付，议付行随后又将全套单据递交开征行。但是开征行却以装运与信用证修改通知书不符为由拒付货款。请分析开证行是否有理由拒付货款。

a credit can neither be amended nor cancelled without the agreement of the issuing bank, the confirming bank, if any, and the beneficiary.

(2) Confirmed L/C and Unconfirmed L/C Confirmed L/C (保兑信用证) : An irrevocable L/C confirmed by another bank named by the opening bank Confirming bank (保兑行) : the bank authorized or requested by the opening bank to confirm the L/C Unconfirmed L/C (不保兑信用证): the L/C drawn by the opening bank is not confirmed by another bank.

1、We have been requested to add our confirmation to this credit and we hereby engage to negotiate or accept on presentation to us，drafts drawn and presented in conformity with the terms of this credit。 2、We have been requested to add our confirmation to this credit and we hereby undertake to honour all drafts drawn in accordance with the terms of this credit。 3、All the request of the correspondent we confirm their credit and also engage with you that drafts drawn in conformity with the terms of this credit will be paid by us。

(3) Sight L/C and Usance L/C Sight L/C (即期信用证) : Stipulates that the beneficiary may collect the purchase price from the bank against a sight draft. Usance L/C (远期信用证): Stipulates that the beneficiary may collect the purchase price from the bank against a usance draft. Buyer’s usance L/C:（Usance Credit Payable at Sight）假远期信用证 beneficiary: payment at sight Applicant: payment after sight

(4) Transferable L/C 可转让信用证 Allows the beneficiary to transfer the amount partly or wholly of the letter of credit to one or more than one parties, i.e., the second beneficiary. The first beneficiary: middleman or broker The second beneficiary: the actual suppliers of the goods “This Credit is Transferable ” “Transfer to be allowed”

(5) Revolving L/C 循环信用证 (P67) 1.The amounts paid under this credit are again available to you automatically until the total of the payments reaches US ＄＿＿＿ 2.The amount shall be reinstated after each negotiation only upon receipt of Issuing Banks notice stating that the credit might be renewed. 3.Per three calendar month cumulative commencing with 15th March 2000, revolving on the first business day, and ending with 15th December 2009.

(6) Red Clause Credit (P68)

某市中国银行分行收到新加坡某银行电开信用证一份，金额为100万美元，购花岗岩石块，目的港为巴基斯坦卡拉奇，证中有下述条款： （1）检验证书于货物装运前开立并由开证申请人授权的签字人签字，该签字必须由开证行检验；  （2）货物只能待开证申请人指定船只并由开证行给通知行加押电通知后装运，而该加押电必须随同正本单据提交议付。问：该信用证可不可以接受？ 

[案例]中国甲电子公司从日本购进一批电路板,银行A为甲开立了一份不可撤销的信用证。货物装船后,航运公司B在签发了正本提单情况下,甲公司向航运公司B的代理人出具保函,办理了提货手续。银行A按“跟单信用证统一惯例”之规定将货款支付给日本卖方付款行,但甲没向银行A付款赎单,于是,银行A以航远公司B无正本提单交货为由提起诉讼。被告认为,甲公司已向其出具保函,原告应向甲追索信用证下款项,而不应起诉被告。  问题: 　１.被告应否承担无正本提单交货的责任 ２.被告能否以甲方出具的保函对抗原告的诉讼?