付款条款.ppt

SchoolofInternationalEconomics,Chapter9:PaymentofPurchasePrice,货款的支付,SchoolofInternationalEconomics,PaymentofPurchasePrice,Settlementofpurchaseprice货款的结算Collectionandpaymentofforeignexchange外汇的收付Time,mode,placeandcurrencyofpayment,SchoolofInternationalEconomics,PaymentofPurchasePrice,InstrumentofpaymentModesofPaymentCombinationofdifferentmodesofPaymentTermsofpaymentinthecontract,SchoolofInternationalEconomics,Instrumentofpayment支付工具,Instrumentofpayment支付工具Currency货币Bill票据,SchoolofInternationalEconomics,Instrumentofpayment支付工具,Currency货币CurrencyofthesellerscountryCurrencyofthebuyerscountryCurrencyofathirdcountry,SchoolofInternationalEconomics,Instrumentofpayment支付工具,ChoosingCurrencyConvertibilityandstabilityofthecurrency货币的可兑换性和稳定性Tendencyoffluctuationofthecurrency,SchoolofInternationalEconomics,Instrumentofpayment支付工具,Bill票据BillofExchangePromissoryNoteChequeorCheck,SchoolofInternationalEconomics,Instrumentofpayment支付工具,BillofExchange(Draft)汇票Isanunconditionalorderinwriting,addressedbyoneperson(drawer)toanother(drawee),signedbythepersongivingit,requiringthepersontowhomitisaddressed(draweeorpayer)topayondemand,oratafixedordeterminablefurthertime,asumcertaininmoneyto,ortotheorderof,aspecifiedperson,ortoanybearer(payee).,SchoolofInternationalEconomics,Instrumentofpayment支付工具,BillofExchange(Draft)汇票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。,SchoolofInternationalEconomics,BillofExchange(Draft)汇票,PartiestoaBillofExchangeDrawer出票人:thepersonwhodrawsthebillExporterorhisbankDraweeorpayer受票人或付款人:thepersonwhoistopaythemoneyImporterortheappointedbankunderL/CPayee收款人:thepersonwhoistoreceivethemoneyDrawer,exporterorhisappointedbank,bearerofthebill,SchoolofInternationalEconomics,BillofExchange(Draft)汇票,BasicContentsofADraft汇票的内容Indicate:billofexchange表明“汇票”的字样Anunconditionalorderinwriting无条件支付的委托Asumcertaininmoney确定的金额Thenameofdraweeorpayer付款人名称ThenameofPayee收款人名称Dateofthebillofexchangedrawn出票日期Signatureofthedrawer出票人签章,SchoolofInternationalEconomics,SpecimenBillofExchange汇票标本,No.9340.Stg.100London,15thJuly,1995OndemandpaytoJohnWoodorbearerthesumofOneHundredPound(EnglishCurrency)only.(Signed)ThomasJonesTo:Mr.JamesArthurManchester,SchoolofInternationalEconomics,BillofExchange(Draft)汇票,ClassificationofBillsofExchangeCommercialbillandbankersbillCleanbillanddocumentarybillSight(demand)billandtime(usance)billCommercialacceptancebillandbankersacceptancebill,SchoolofInternationalEconomics,BillofExchange(Draft)汇票,CommercialbillandbankersbillCommercialbill(商业汇票):thedrawerisacommercialfirmBankersbill(银行汇票):thedrawerisabank,SchoolofInternationalEconomics,ClassificationofBillsofExchange,CleanbillanddocumentarybillCleanbill(光票):whennoshippingdocumentsareaccompaniedwithit.Documentarybill(跟单汇票):whichisaccompaniedwithshippingdocumentsSuchas:B/L,CommercialInvoice,PackingList,InsurancePolicy,InspectionCertificateetc.,SchoolofInternationalEconomics,ClassificationofBillsofExchange,Cleanbillanddocumentarybill光票（CleanDraft），指不附带商业单据的汇票。银行汇票多是光票。跟单汇票（DocumentaryDraft），指附有包括运输单据在内的商业单据的汇票。跟单汇票多是商业汇票。,SchoolofInternationalEconomics,BillofExchange(Draft)汇票,Sight(demand)billandtime(usance)billSight(demand)bill(即期汇票):thedraftispayableatsightonpresentation.Time(usance)bill(远期汇票):thedraweeisrequiredtopaythebillatalaterdate.Require:acceptancebeforepayment,SchoolofInternationalEconomics,BillofExchange(Draft)汇票,Sight(demand)billandtime(usance)bill即期汇票（sightbill,demandbill）指持票人向付款人提示后对方立即付款，又称见票即付汇票。远期汇票（timebill,usancebill）是在出票一定期限后或特定日期付款。,SchoolofInternationalEconomics,BillofExchange(Draft)汇票,Time(Usance)Bill远期汇票payablecertaindaysaftersight见票后若干天付款payablecertaindaysafterthedateofdraft出票后若干天付款payablecertaindaysafterthedateofB/L提单签发日后若干天付款payablecertaindaysafterthefixeddate固定日期后若干天付款payablecertaindaysafterthedateofarrivalofgoods,SchoolofInternationalEconomics,BillofExchange(Draft)汇票,CommercialAcceptanceBillandBankersAcceptanceBillCommercialacceptancebill(商业承兑汇票):intimecommercialbills,whenthedrawerisacommercialfirmandthedraweeisanothercommercialfirm,thebillafteracceptancebythedraweeBankersacceptancebill(银行承兑汇票):whenthedrawerisacommercialfirmorabankandthedraweeisabank,thebillafteracceptancebythebank,SchoolofInternationalEconomics,BillofExchange(Draft)汇票,CommercialAcceptanceBillandBankersAcceptanceBill商业承兑汇票(Commercialacceptancebill):远期的商业汇票，经企业或个人承兑后，称为商业承兑汇票。银行承兑汇票(Bankersacceptancebill):远期的商业汇票，经银行承兑后，称为银行承兑汇票。银行承兑后成为该汇票的主债务人，所以银行承兑汇票是一种银行信用。,SchoolofInternationalEconomics,BillofExchange(Draft)汇票,GeneralProceduresinHandlingABillofExchange(Draft)DrawingPresentationAcceptancePaymentEndorsementProtesting,SchoolofInternationalEconomics,GeneralProceduresinHandlingABillofExchange(Draft),Drawing（Issue）出票Meanstheactofthedrawerinfillingupthebillofexchangewithparticularsastothenameofthedrawee,theamountpayable,thedateofpaymentandnameofpayee,andaftersignature,thedrawermaypresentthebilltothedraweethroughthemediumofthepayeeorabanker.出票是指出票人在汇票上填写付款人、付款金额、付款日期和地点以及受款人等项目，经签字交给受票人的行为.,SchoolofInternationalEconomics,Drawing（Issue）出票,ThreewaystostipulatethepayeeRestrictivepayeeToorderTobearer,SchoolofInternationalEconomics,Drawing（Issue）出票,Restrictivepayee限制性抬头Suchas“payABCCo.Ltd.only”or“payABCCo.Ltd.,notnegotiable”(不准流通)Cannotbenegotiatedortransferredtoanotherparty.(不能流通转让),SchoolofInternationalEconomics,Drawing（Issue）出票,Toorder指示性抬头Suchas“payABCCo.Ltd.orOrder”or“paytotheorderofABCCo.Ltd.”Canbenegotiatedortransferredtoanotherpartyafterendorsementbythepayeeortheamountmaybecollectedbythepayeehimself.,SchoolofInternationalEconomics,Drawing（Issue）出票,Tobearer持票人或来人抬头Suchas“paytobearer”or“paytoABCCo.Ltd.orbearer”Doesnotneedtheendorsementbyanotherpartyandcanbenegotiatedortransferredmerelybydelivery.无须由持票人背书，仅凭交付汇票即可转让。,SchoolofInternationalEconomics,GeneralProceduresinHandlingABillofExchange(Draft),Presentation提示Referstotheactoftheholderofthebillofexchangepresentingthebilltothedrawee,askingthelattereithertopayortoacceptthebill.Thedraweesreceivingorseeingthebilliscalled“sight”.付款人看到汇票叫“见票”。提示是持票人将汇票提交付款人要求承兑或付款的行为，,SchoolofInternationalEconomics,GeneralProceduresinHandlingABillofExchange(Draft),Acceptance承兑Meanstheactofthedraweetoshowhisresponsibilitybyacceptingtheusancebillforpaymentatafixedfuturedatebywritingtheword“accepted”,markingthedateofacceptanceandsigningonthefaceofthebill.Thedrawee“theAcceptor”“承兑人”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。,SchoolofInternationalEconomics,GeneralProceduresinHandlingABillofExchange(Draft),Payment付款Meanstheactofthedraweeortheacceptortopaytheamountofthebillofexchangetotheholderofthebill.Theholderofthebillmustpresentthebillofexchange.是指付款人或承兑人向持票人清偿汇票金额的行为。,SchoolofInternationalEconomics,GeneralProceduresinHandlingABillofExchange(Draft),Endorsement背书Inthecaseofa“toorder”billofexchange,endorsementisneededintheprocedureofnegotiationortransferbythepayeebysigninghisnameonthebackofthebillBlankendorsement空白背书bearorholderFullendorsement记名背书transferee,endorsee受让人（被背书人)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。,SchoolofInternationalEconomics,Endorsement背书,Discount贴现Thebankordiscountcompanyconcernedmay“discount”thebillbypayingimmediatecashforthebillatalittlelessthanitsfaceamount,i.e.,afterdeductingchargesandinterestbasedonthecurrentrateofdiscount,andthen,willintheduedateofthebillcollectthefullamountfromtheacceptor.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。,SchoolofInternationalEconomics,GeneralProceduresinHandlingABillofExchange(Draft),Protesting拒付Whenabillhasbeendulypresentedforacceptanceorpaymentandtheacceptanceorpaymenthasbeenrefused,thebillissaidtobedishonoured.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。,SchoolofInternationalEconomics,GeneralProceduresinHandlingABillofExchange(Draft),Protesting拒付Theholderhasanimmediaterighttotakeactionagainstallpartiestothebill-therightofrecourse(追索权).Theholdermustgiveaformalnoticeofdishonour(发出拒付通知)toallthepartieshewishestomakeliable.Theholdershouldapplyforaletterofprotest(拒绝证书)fromthenotarypublic.,SchoolofInternationalEconomics,Bill票据,PromissoryNote本票Isanunconditionalpromiseinwritingmadebyonepersontoanothersignedbythemaker,engagingtopay,ondemandoratafixedordeterminablefuturetime,asumcertaininmoneyto,ortoaorderof,aspecifiedpersonortoabearer.一个人向另一个人签发的，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.,SchoolofInternationalEconomics,Bill票据,KindsofPromissoryNoteCommercialpromissorynoteSightorTimeNo“Acceptance”BankerspromissorynoteSight,SchoolofInternationalEconomics,Bill票据,Cheque(Check)支票Isanunconditionalorderinwritingdrawnonabankersignedbydrawer,requiringthebankertopayondemandasumcertaininmoneyto,ortotheorderofspecifiedpersonortoabearer.“Abillofexchangedrawnonabankpayableondemand.”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。,SchoolofInternationalEconomics,Bill票据,Cheque(Check)支票Rubbercheck空头支票(橡皮支票):Acheckreturnedbyabankbecauseofinsufficientfundsintheaccountonwhichitisdrawn.Crossedcheque(划线支票):whentwoparallellinesaredrawnacrossit.,SchoolofInternationalEconomics,汇票、本票和支票的区别,A,性质,当事人,付款时间,汇票BillofExchangeorDraft,支票ChequeorCheck,本票PromissoryNote,无条件的书面支付命令,无条件的书面支付承诺,出票人/受款人,出票人/付款人/受款人,无条件的书面支付命令,只有即期没有远期,分远期/即期远期不承兑,分远期/即期远期需承兑,出票人/付款人/受款人,SchoolofInternationalEconomics,ModesofPayment,MainModesofPayment:RemittanceCollectionLetterofCreditLetterofGuarantee,SchoolofInternationalEconomics,ModesofPayment,Remittance汇付(又称汇款)Meansthatthebuyerremitsmoneytothesellerthroughabankonhisowninitiative.是指付款人主动通过银行或其他途径，将货款汇交收款人。,SchoolofInternationalEconomics,Remittance汇付(又称汇款),PartiesinRemittanceRemitter(汇款人):usu.importerPayeeorBeneficiary(收款人):usu.exporterRemittingBank(汇出行):usu.importersbankPayingBank(汇入行):usu.exportersbank,SchoolofInternationalEconomics,Remittance汇付(又称汇款),KindsofRemittanceMailTransfer(M/T)TelegraphicTransfer(T/T)DemandDraft(D/D),SchoolofInternationalEconomics,Remittance汇付(又称汇款),MailTransfer(M/T)信汇Thebuyergivesmoneytoalocalbankwhichsendsatrustdeed(信托书)forpaymenttoitscorrespondentbankatthesellersendbymailandentrustsitwiththetasktopaymoneytotheseller.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。,SchoolofInternationalEconomics,Remittance汇付(又称汇款),TelegraphicTransfer(T/T)电汇Attherequestofthebuyer,alocalbanksendsatrustdeed(信托书)forpaymentbycabledirectlytoitscorrespondentbankatthesellersendandentruststheworktoittopaymoneytotheseller.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。,SchoolofInternationalEconomics,Remittance汇付(又称汇款),DemandDraft(D/D)（RemittancebyBankersDemandDraft）票汇Thebuyerbuysadraftfromalocalbankandsendsitbymailtotheseller,thesellerorhisappointedpersoncancollectmoneyfromtherelativebankathisendagainstthedraftsentbythebuyer.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，开立以其代理行或账户行为付款人，列明汇款人所指定的收款人名称的银行即期汇票，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。,SchoolofInternationalEconomics,Remittance汇付(又称汇款),UseofRemittancePaymentinAdvance预付货款CashwithOrder(C.W.O.)定货付现CashonDelivery(C.O.D.)交货付现,货到付款OpenAccountTrade记帐交易,ProcessofRemittanceunderT/T，M/T,A,收款人Exporter,汇款人Importer,RemittingBank,PayingBank,合同,SchoolofInternationalEconomics,汇付的流程说明,电汇申请书回单电汇款通知汇款通知收据付款付讫借记,SchoolofInternationalEconomics,ModesofPayment,Collection托收Theexporterdrawsabillandaskshisbanktoarrangefortheacceptanceorpaymentofthebilloverseas,andthebankwillcarryhistaskthroughitsownbranchofficeabroadoracorrespondentbank.Thisprocedureistermedascollectionofproceedsofsales.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。,SchoolofInternationalEconomics,Collection托收,PartiesinCollectionTheprincipalorexporter委托人Theremittingbank托收行Thecollectingbank代收行Thepayerorimporter付款人,SchoolofInternationalEconomics,Collection托收,KindsofCollectionCollectiononcleanbillCollectionondocumentarybill,SchoolofInternationalEconomics,KindsofCollection,CollectiononCleanBill光票托收Meansthattheexportercollectsthepurchasepriceagainstthedraftonly,withoutanyshippingdocumentsattachedthereto.Usu.Usedincollectingbalance(余额)underL/C,advance,commissionandcostsofsamples.,SchoolofInternationalEconomics,KindsofCollection,CollectiononDocumentaryBill跟单托收Meansthattheexportercollectsthepurchasepriceagainstthedocumentarybill.Documentsagainstpayment(D/P)Documentsagainstacceptance(D/A),SchoolofInternationalEconomics,DocumentaryCollection跟单托收,DocumentsAgainstPayment(D/P)付款交单Callsforactualpaymentagainstthetransferofshippingdocuments.D/PatsightD/Paftersight,SchoolofInternationalEconomics,DocumentsAgainstPayment,D/Patsight即期付款交单Aftershipmentofthegoods,theexportershalldrawasightbillofexchange,andsenditaswellasshippingdocumentstoalocalbank,throughwhichandwhosecorrespondentbankthedocumentarydraftispresentedtotheimporter.Theimportershallpayagainstthedocumentarydraftdrawnbytheselleratsight.出口方按合同规定日期发货后，开具即期汇票,连同全套货运单据，委托银行向进口方提示，进口方见票（和单据）后立即付款。银行在其付清货款后交出货运单据。,ProcessofD/PatSight,A,A,Exporter,RemittingBank,CollectingBank,Importer,SchoolofInternationalEconomics,DocumentsAgainstPayment,D/Paftersight远期付款交单Aftershipmentofthegoods,theexportershalldrawausancebillofexchange,andsenditaswellasshippingdocumentstoalocalbank,throughwhichandwhosecorrespondentbankthedocumentarydraftispresentedtotheimporter.Theimportershallaccepttheusancedraft,andmakepaymentontheduedateoftheusancebill.出口方按合同规定日期发货后，开具远期汇票连同全套货运单据，委托银行向进口人提示，进口方审单无误后在汇票上承兑，于汇票到期日付清货款，然后从银行处取得货运单据。,ProcessofD/PafterSight,A,A,Exporter,RemittingBank,CollectingBank,Importer,SchoolofInternationalEconomics,D/Paftersight远期付款交单,TrustReceipts(T/R)信托收据IsawrittenguarantyprovidedbytheimportertothecollectingbankforthepurposeofborrowingB/Lfromthelatter,inwhichtheimporterdeclaresthathewilltakedeliveryofthegoods,declaretothecustoms,storethegoods,takeoutinsuranceonandpushsalesofthegoodsastheconsigneeofthecollectingbank,代收银行的受托人andacknowledgethetitletothegoodsandproceedsofthesalebelongingtothecollectingbankandwillguaranteetomakepaymentonthedatedue.,SchoolofInternationalEconomics,D/Paftersight远期付款交单,TrustReceipts(T/R)信托收据所谓信托收据，是进口方借单时提供的一种书面信用担保文件，表示愿意以银行受托人身份代为提货、报关、存仓、保险、出售，并承认货物所有权仍归银行。货物售出后所得货款应于汇票到期时交银行。,SchoolofInternationalEconomics,D/Paftersight远期付款交单,“DP，TR”(付款交单，凭信托收据借单)指出口人指示代收行借单，主动授权银行凭信托收据借单给进口人，那么进口人在承兑汇票后可以凭信托收据先行借单提货。这种托收方式的性质与承兑交单差不多。如果进口人在汇票到期时拒付，则与银行无关，应由出口人自己承担风险。,SchoolofInternationalEconomics,DocumentaryCollection跟单托收,DocumentsAgainstAcceptance(D/A)承兑交单Callsfordeliveryofdocumentsagainstacceptanceofthedraftdrawnbytheexporter.D/Aisalwaysaftersight,ProcessofD/A,A,A,Exporter,RemittingBank,CollectingBank,Importer,SchoolofInternationalEconomics,托收程序示意图的说明,合同规定采取托收方式按期装运制作汇票及有关单据，填具托收委托书送银行托收行将有关单据寄交代收行并说明委托书中的各项指示代收行根据指示向进口人提示汇票如为D/P即期，进口人付款赎单，如为D/P远期，先办承兑，到期赎单，如为D/A承兑取单，到期付款代收行收款后通知托收行收妥转帐托收行将货款交出口人,SchoolofInternationalEconomics,ModesofPayment,LetterofCreditFeatureofL/CPartiesrelatingtoL/CProcedureofL/CContentsofL/CKindsofL/C,SchoolofInternationalEconomics,ModesofPayment,LetterofCredittheexpressionsDocumentaryCredit(s)andStandbyLetter(s)ofCredit(hereinafterreferredtoasCredit(s),meananyarrangement,howevernamedordescribed,wherebyabank(theIssuingBank)actingattherequestandontheinstructionsofacustomer(theApplicant)oronitsownbehalf,SchoolofInternationalEconomics,ModesofPayment,LetterofCrediti)istomakeapaymenttoortotheorderofathirdparty(theBeneficiary),oristoacceptandpaybillsofexchange(Draft(s)drawnbytheBeneficiary,orii)authorisesanotherbanktoeffectsuchpayment,ortoacceptandpaysuchbillsofexchange(Draft(s),oriii)authorisesanotherbanktonegotiateagainststipulateddocument(s),providedthatthetermsandconditionsoftheCreditarecompliedwith,SchoolofInternationalEconomics,ModesofPayment,LetterofCredit跟单信用证统一惯例对信用证有如下的定义：“跟单信用证”和“备用信用证”（以下统称“信用证”），意指一项约定，不论其如何命名或描述，系指一家银行（“开征行”）应其客户（“申请人”的要求和指示或以其自身的名义，在与信用证条款相符的条件下，凭规定的单据：1.向第三者(“受益人”）或其指定人付款，或承兑并支付受益人出具的汇票，或2.授权另一家银行付款，或承兑并支付该汇票，或3.授权另一家银行议付。”,SchoolofInternationalEconomics,LetterofCredit,FeatureofLetterofCreditL/Cisacreditofthebank.Credits,bytheirnature,areseparatetransactionsfromthesalesorothercontract(s)onwhichtheymaybebased.Documentsbusiness.,SchoolofInternationalEconomics,LetterofCredit,PartiesrelatingtoL/C开证申请人（Applicant）开证银行（OpeningBank,IssuingBank）通知银行（AdvisingBank,NotifyingBank）受益人（Beneficiary）议付银行（NegotiatingBank）付款银行（PayingBank,DraweeBank）,SchoolofInternationalEconomics,LetterofCredit,PartiesrelatingtoL/CApplicant(开证申请人):whoappliestothebankforissuanceofaletterofcredit.Theoriginatingbankoropeningbankorissuingbank(开证银行):whichisthebankreceivingtheapplicationfromtheapplicanttoissuetheL/Candwillberesponsibleforpayment.,SchoolofInternationalEconomics,LetterofCredit,PartiesrelatingtoL/CTheadvisingbankorcorrespondentbank(通知银行):whichisabankattheplacewheretheexporterresidesandmayusuallybeabranchoftheissuingbankoritscorrespondent.TheadvisingbankhandstheL/Ctotheexporterundertheinstructionsfromtheissuingbank.Thebeneficiary(受益人):whoisempoweredtousetheL/C.,SchoolofInternationalEconomics,LetterofCredit,PartiesrelatingtoL/CThenegotiatingbank(议付银行):whichisabankreadytoacceptordiscountthedocumentarybilldrawnbythebeneficiaryunderL/C.Thepayingbank(付款银行):whichisabankresponsibleforthepaymentspecifiedintheL/C.,3.ProcedureofL/C,A,A,A,A,开证申请人（进口人）,付款行,通知行,信用证受益人（出口人）,开证行,议付行,SchoolofInternationalEconomics,信用证程序示意图的说明,A,A,合同规定支付方式为信用证进口人填制开证申请书，交纳押金和手续费，要求开证行开出以出口人为受益人的信用证开证行开出信用证并寄交通知行通知行核对印鉴后交给出口人出口人按信用证装船、制做单据,在有效期内送交议付行议付议付行审单后,按汇票金额扣除利息垫付货款给出口人议付行将汇票单据寄开证行或付款行开证行或付款行审单后付款给议付行开证行通知进口人付款进口人付款赎单,SchoolofInternationalEconomics,LetterofCredit,ContentsofL/CDescriptionofL/C:kind,validity,expirydateetc.DescriptionofthegoodstobeshippedDescriptionoftheshipmentDescriptionofthedocumentsforpaymentAnyspecialrequirementsClausescoveringtheresponsibilityofpaymentbytheissuingbankinfavorofthebeneficiary,SchoolofInternationalEconomics,KindsofL/C,RevocableL/CandIrrevocableL/CRevocableL/C(可撤销信用证):Meansthattheopeningbankmayamendorrevokethecreditbeforenegotiation,acceptanceorpaymentwithoutagreementofthebeneficiary.IrrevocableL/C(不可撤销信用证):MeansthatoncetheL/Cisopened,withoutagreementofthebeneficiary,theopeningbankcannotamendorrevoketheL/Cwithinitsvalidity.,SchoolofInternationalEconomics,KindsofL/C,DocumentaryL/CandCleanL/CDocumentaryL/C(跟单信用证):Meansthatthe