在国际贸易中,托收是仅次于信用证的一种常用的货款结算方式,而D/P又是托收业务中使用最多的一种。其特点是当进口地的代收行提示汇票和代表货物的单据时,买方只有在付清货款后才能向代收行取得单据。按付款时间不同,D/P又可分为即期和远期两种。前者是指进口人于见到汇票与单据,或仅见到单据, In international trade, collection is a common way of payment settlement after the letter of credit, and D/P is the most used one in the collection business. It is characterized in that when the collecting bank of the importing place prompts the bill of exchange and the bill for representing the goods, the buyer can only obtain the bill from the collecting bank after paying the price. According to the different payment time, D/P can be divided into two kinds of immediate and long-term. The former refers to the importer seeing bills and documents, or only documents.