“付款交单”和“承兑交单”都属于跟单托收的交单方式。

跟单托收（Documentary Bill for Collection）是由卖方开立跟单汇票（即汇票连同一整套货运单据）交给国内的托收行，再委托国外的代收行代收货款，或以发票代替汇票，连同有关的货运单据一起交给银行托收，以避免印花税负担（仅限于原来是跟单即期汇票的托收业务）的一种托收结算方式。

付款交单是指代收行必须在进口商付清票款后，才将商业单据包括提单交给进口商的一种交单方式。其英文为Documents against Payment，简称D/P。其英文释义如下：Documents against Payment - DP/DAP is a term of payment in international trade. It relies on an instrument generally used in international trade called a bill of exchange or draft. In this term, the documents under consignment are delivered to buyer/importer only after collecting payment of goods by buyer’s bank. The exporter ships the goods and submits Shipping documents to importers Bank with their instructions to discharge documents to the importer against payment, where the importer needs to pay the exporter when the documents being released from the Bank. The collecting bank hands over the shipping documents including the document of title only when the importer has paid the bill.

按开立汇票付款期限的不同，凭付款交单分为凭即期付款交单与凭远期付款交单。

(1) 凭即期付款交单。

凭即期付款交单（D/P at Sight）就是凭付款人对即期汇票付款或简单地凭付款而交出单据， 是代收行提示付款人即期付款并收妥票款后才交单给付款人的一种交单方式。单据凭着这样的 汇票付款或简单地付款而交出，代收行/提示行不再承担进一步的责任。

(2)凭远期付款交单。

凭远期付款交单（D/P at xx Days after Sight）,就是凭付款人对远期汇票付款而交出单 据。具体而言，是指代收行提示跟单汇票给付款人要求承兑，付款人承兑后由代收行保管全套 商业单据，于到期日提示付款，付款人付款后取得单据。远期付款交单的缺点是在“远期”的 时间间隔之内，如果货物已经抵达目的港，而买方尚未付款，不能得到单据，无法提取货物，

80 以致货物滞留港口码头，易遭损失或罚款。但是代收行/提示行执行托收指示，不得不将单据延至付款以后交出，它们没有责任。

承兑交单就是凭付款人对远期汇票承兑而交出单据，是代收行在付款人承兑远期汇票 后，把商业单据交给付款人，于汇票到期日时由付款人付款的一种交单方式。单据凭承兑汇票 一经交出，代收行/提示行即实现了托收行的指示，履行了自己的义务，对交出的单据就不再承担进一步的责任。其英文为Acceptance Documents against Payment，简称D/A。其英文释义如下：

Documents against acceptance (D/A) is a credit agreement between an importer and an exporter. An exporter sends a D/A to the importer; the importer can move the goods only after signing the document. By signing the D/A, the importer agrees to pay in the future—on a predetermined date.

以下为相关双语示例，供参考：

Our terms of payment are normally 30 - day bill of exchange, documents against acceptance.

我们的付款方式一般是30天远期汇票，承兑交单。

We would also like to point out that we mainly settle our accounts on a documents-against-acceptance basis.

我们还想指出我们主要以承兑交单方式结帐。