第9课 付款条件Terms Of Payment.doc

第9课 付款条件Terms Of Payment教学目的要求：了解信用证的有关知识：含义、特点、当事人、种类、开证步骤等知识；了解信用证修改和展期的原因及如何写此类信函；了解几种结算方式的利弊；了解如何撰写催开信用证的信函；掌握托收的含义和D/P、D/A等概念教学重点与难点：撰写催开信用证的信函；托收的含义和D/P、D/A等概念教学时数：共计2学时（其中理论课2学时，实验课 学时，习题课 学时，讨论课 学时）教学内容与方法：9.1 Types of L/CLetters regarding payment often fall into the following types: discussing mode of payment, urging establishment of L/C, amending L/C or asking for extension of L/C.1.What are the common types of L/C?a) irrevocable documentary L/Cb) revolving L/Cc) standby L/Cd) back-to-back L/C What are the parties generally involved in a documentary L/C?the applicant (buyer/importer)the issuing / opening bankthe advising bankthe confirming bank (if any to give further assurance of payment )the paying / negotiating / accepting bank the beneficiary (the seller / exporter)2.other types of letter of credit (L/C)(1) Sight L/C 即期信用证(2) Time or Usance L/C 远期信用证a) payable at days sight 见票后天付款b) payable at days after date of draft 出票后天付款c) payable at days after issued date of B/L 提单签发日期后付款 (3) Revocable and Irrevocable L/C 可撤消/不可撤消信用证(4) Confirmed and Unconfirmed L/C保兑和不保兑 (5) Transferable and Divisible L/C可转让和可分割 (6) L/C with and without recourse有追索权和无追索权 (7) Documentary L/C and Clean L/C跟单信用证和光票信用证 (8) Anticipatory L/C and packing credit预支信用证和打包贷款 (9) Revolving L/C循环信用证 a) Automatic revolving L/C 自动循环信用证b) Non-automatic revolving L/C 非自动循环c) Cumulative revolving L/C 可积累循环d) Non-cumulative revolving L/C 不可积累循环(10) Circular L/C or travelers L/C 流通和旅行信用证(11) standby credit 备用信用证(12) back-to-back credit 背对背信用证3.What other methods are also in common use besides L/C?documents against payment (D/P)documents against acceptance (D/A)In such cases, banks are are only responsible to collect or remit the payment and will no be liable for non-payment. 4.How does a letter of credit compare with D/P and D/A are far as the exporters are concerned?Remittance and collection are two kinds of commercial credit, while letter of credit belongs to bankers credit. To the exporter, an L/C is better than a D/P at sight, whereas a D/P at sight is better than D/A.9.2 Words and PhrasesWe refer to our letter of enquiry dated the 5th October.关于我方的询问价信pro forma invoice形式发票to place an initial order首次订购 be confirmed 保兑our banks correspondent in London我们在伦敦的往来行 be authorized to do sth被授于权力 to draw a 60 days draft on sb.向开立见票60天付款的汇票against this credit 凭该信用证 for the amount of your invoice按你方发票金额In compliance with 与一致See to it that 务必Weight memo 重量单Fall due 到期In view of 鉴于Exceptional case 特例Urge establishment of L/C 催促尽早开立信用证Draw a draft/bill on sb. 开立以某人为付款人的汇票Amend L/C 修改信用证Partial shipment 分批装运Transshipment 转运Open/establish/issue an L/C 开立信用证Direct steamers 直达船Few and far between 稀少9.3 Useful Sentences1. Our usual mode of payment is by confirmed, irrevocable letter of credit, available by draft at sight for the full amount of the invoice value to be established in our favour through a bank acceptable to us.我们的付款方式，一般是以保兑的，不可撤销的，以我公司为收益人的，按发票金额见票即付的信用证支付。该信用证应通过我们认可的银行开出。2. In order to pave the way for your pushing the sale of our products in your market, we will accept the payment by D/P at sight as a special accommodation.为了你方在你市场推销我方产品铺平道路，我方将接受即期付款交单方式付款，以示特别照顾， 3. The 800 bicycles under Contract 268 have been ready for shipment for quite some time, but we have not yet received your covering L/C to date. Please open the L/C as soon as possible so that we may effect shipment.第268号合约项下的800辆自行车备妥待运已久，但至今我们尚未收到你们的有关信用证。请速开来，以便装运。4. We thank you for your L/C No.789, but on checking its clauses we find with regret that your L/C calls for shipment in October,2000, whereas our contract stipulate for November shipment. Therefore, it is imperative for your to extend the shipment date to November 30, and negotiation date to December 15,2000 respectively. Please act promptly and let us have your cable reply the soonest possible.收到你方789号信用证，谢谢。 经核对条款，我们遗憾地发现你方信用证要求2000年10月装运，但我方合约规定11月份装运。因此，务请把装运期和议付期分别展至2000年11月30日和12月15日。请即办理展证事宜，并尽早电复。课后教学小结：有关invoice的常见短语:commercial invoice 商业发票customs invoice 海关发票provisional invoice 临时发票consular invoice 领事发票official invoice 正式发票proforma invoice 形式发票(预开发票)有关信用证的部分常见词组：confirmed L/C 保兑信用证irrevocable L/C 不可撤销信用证transferable and divisible L/C 可转让与可分割信用证documantary L/C 跟单信用证revolving L/C 循环信用证back to back L/C 背对背信用证reciprocal L/C 对开信用证作业布置：Translate the following Chinese into English:1这种付款条件对于这种小额订单是特别优惠。2有愿意购买我方全部存货者，我们乐意给予20%的折扣。3感谢贵公司告诉我们最近在发运销售确认书第908号、信用证第43号的货物时，向贵公司少收运费一事。4我方同意你方延期一个月的要求，并希望能帮助你们克服所遇到的特殊困难。5我方建议以货到后凭单付款或者开立见票90天付款的汇票方式支付货款。6请尽快寄给我方结清去年年底之前的账款的支票，谢谢。教学后记：本次课主要内容为国际贸易中的付款条件，课堂较为成功。课堂英语氛围很浓，整堂课师生充满了激情、自信与情感。对教材进行了很好的整合，根据本单元的教学重点、前几节课学生的学习情况对教材进行