《Unit09信用证》PPT课件.ppt

Unit9LetterofCredit信用证,9.1Introduction（简介）,目的：掌握如何申请开立信用证、或对信用证进行修改、延期及相关的回复。信用证（LetterofCredit）是国际贸易中最常用的支付方式，不仅适用于个别交易，也适用于系列交易。信用证的开证程序始于进口方。进口方通知开证行（IssuingBank）开立以出口方为受益人（Beneficiary）的信用证。信用证包含进出口双方达成交易的详细内容。信用证开出后，由开证行将信用证寄给出口方所在地的通知行（NotifyingBank）。接到信用证后，银行和出口方会对信用证进行审核。根据审核无误的信用证，出口方就可备货装运。装运后，出口方就可以缮制符合信用证要求的单据，再据此向议付行（NegotiationBank）交单议付，取得货款。,9.2WritingSkills（写作技巧）,催证信函的写作步骤及常见表达方式：,改证或信用证展期信函的写作步骤及常见表达方式：,Letter1DearSirs,Re:OrderNo.7766Weencloseanorderfor2,000waterproofraincoatsandhavemadearrangementswiththeBankofJapan,Tokyo,toopenacreditinyourfavor.ThecreditisvaliduntilJuly31andwillbeconfirmedtoyoubytheBanksLondonoffice,GreshamStreet,EC2P2EB.Pleasedrawonthemat60d/s.ItisunderstoodthatthegoodswillbeshippedbyS.S.Cathay,sailingfromLondononJuly24.,9.3SpecimenLetters（样函）,CartoncontainingthegoodsshouldbemarkedS.M.Theamountofourcredithasbeenfixedtoprovideadequatecoverforyourinvoice,whichshouldprovideforallcharges,includinginsurancetoTokyo.Pleasenotifyuswhenthegoodsareshipped.Yoursfaithfully,Letter2：AreplytoLetter1DearSirs,YourorderNo.7766ofJuly1hasnowbeencompletedandtakenonboardtheS.S.Cathaywhich,weareinformed,willbesailingtomorrow.Shippingdocuments,includingoriginalinvoice,havebeenpassedtotheLondonBranchoftheBankofJapan,uponwhomwehavedrawnat60d/sforthenetamountdue,namelyGBP2651.44.Fromthecopyinvoiceenclosedyouwillnoticethatwehaveallowedaspecialquantitydiscountof2.5%and,providedyougiveusaliberalshareofyourbusiness,weshallbehappytoallowasimilardiscountonfuturelargeorders.Wetrusttheconsignmentwillreachyousafelyandprovesatisfactory.Yoursfaithfully,Letter3DearSirs,WithreferencetothegoodsunderourSalesConfirmationNo.5354,wewishtodrawyourattentiontothefactthatthedateofdeliveryisapproaching,butwehavenotyetreceivedthecoveringL/Ctodate.PleasedoyourutmosttoexpeditetheL/C,sothatwemayexecutetheordersmoothly.Inordertoavoidsubsequentamendment,pleaseseetoitthattheL/CstipulationsareinexactaccordancewiththetermsintheConfirmation.Hopetohearfavorablyfromyousoon.Yourstruly,Letter4：SelleraskingbuyertoextendL/CDearSirs,Re:LetterofCreditNo.AG8432WehavereceivedyourLetterofCreditNo.AG8432fortheamountofUSD2960tocoveryourOrderNo.806for20metrictonsofmineralfertilizer.Thesaidcreditcallsforshipmentonorbeforethe31stofDecember.AstheearlieststeamersailingforyourportistheS.S.PeacescheduledtoleaveShanghaionoraboutthe3rdofJanuary,itis,therefore,impossibleforustoeffectshipmentatthetimeyounamed.,Thisbeingthecase,wehavetoaskyoutobesokindastoextendthedateofshipmenttothe15thofJanuary,undercableadvicetous.Weunderstandthatcableamendmentiscostly,butthisisamatteroverwhichwecanexercisenocontrol.Yoursfaithfully,Letter5：BuyersrefusalofextendingL/C（AreplytoLetter4）DearSirs,Wereceivedyourletterof15thOctoberrequestingustoextendourL/Cowingtothefactthatyouareunabletomakeshipmentwithinthestipulatedtime,weshallnotbeabletofulfillourcontractwithourclients.Besides,suchdelaywillcertainlycauseusalotofunnecessaryinconveniencesandexpenses.Wewould,therefore,askyoutotryyourutmosttoeffectshipmentaccordingtotheoriginalschedule.Intheeventofyourfailingtodoso,wewillhavetoaskyoutocompensateusforanylossarisingtherefrom.Weareawaitingyourimmediatereply.Yoursfaithfully,Letter6：RequestingamendmenttoL/CDearSirs,Re:LetterofCreditNo.789WethankyouforyourL/CNo.789coveringyourOrderNo.0089for10metrictonsofZincOxide(氧化锌).YoufailedtomentionintheL/CthatthequalityofthematerialistobebasedonthecertificateofqualityissuedbyChinaCommodityInspectionBureau,asyouagreedwhenplacingtheorder.Onthecontrary,youinsertedintheL/Ctwoclausestotheeffectthatinspectionofthematerialwillbemadeattheportofdestinationandthatyouhavetherighttolodgeclaimsagainstuswithin10daysafterarrivaloftheshipment.,Wearesorrytosaythatwecannotagreetosuchterms,andbelievethattheirbeingcontrarytoouragreementhasperhapsescapedyourattention(你方的疏忽).YourpromptamendmenttotheL/Canddeletionofthetwoclausesisurgentlyrequested.Yoursfaithfully,Letter7：OnamountinL/CandtimeofshipmentDearSirs,Re:L/CNo.12345IssuedbyBarclaysBankWeherebyacknowledgewiththanksreceiptofthecaptionedL/CfortheamountofUSD2500coveringyourOrderNo.215forrapeseeds.ItappearsthattheamountofyourL/Cisinsufficient,asthecorrecttotalCIFvalueofyourordercomestoUSD2650insteadofUSD2500withadifferenceofUSD150.,Furthermore,whenwebookedyourorder,wemadeitclearthatdeliveryshouldbemadewithinonemonthafterreceiptofyourL/C.Nowyouareallowingusonlyhalfamonth.Asyoumaybewellaware,itisimpossibleforustogettheshipmentreadyinsuchashortperiodoftime.Inviewoftheabove,youarerequestedtoincreasetheamountofyourL/CbyUSD150,makingatotalofUSD2650,andalsotoextendthetimeofshipmentto31stOctober.Yourpromptattentiontothismatterwillbeappreciated.Yoursfaithfully,9.4FocalWords（焦点词汇）,accountn.账目，账户，理由1.Weshallcreditthedifference,totalingGBP5000toyouraccount.2.OurbankdoesnotkeepanRMBaccountwiththeBankofChina,HeadOffice,Beijing.vi.&vt.报账，认为3.Theseexpensesofdifferentkindsshouldbeseparatelyaccountedfor.4.Allofthemaccounttheselinesareprofitablefieldsofinvestment.,1.我方将把差额总数5000英镑记入你方账户贷方。2.我方银行没有在北京中国银行总行开立人民币账户。3.这些不同种类的支出应分别列账。4.他们所有人都认为这些行业是有利可图的投资领域。,foronesaccount由代理，为代购（销）WeherebyopenanirrevocableL/CNo.123infavorof,foraccountof.（兹开立第123号不可撤销信用证，受益人为，开证申请人为)onaccount作为部分账款，以赊账方式，作为部分偿还HeowedUSD100andsentmeUSD50onaccount.(他欠100美元，先给我寄来50美元作为部分偿还。)ononesownaccount自己承担风险Theydonotfeelabletomakepurchaseontheirownaccount.（他们不能自负盈亏来购进货物。）,amountn.数量，金额WewouldliketogiveyouasampleordertoanamountofaboutUSD3000.（我们愿意给你公司一个样品订单，金额为3000美元。）vi.合计，共计ThetotalvalueofthemachinesamountstoUSD2000000.（这些机器的总价值达200万美元。）,covervi.&vt.包括，涉及，偿付，弥补，投保Carriageisnotcoveredbyquotation.（报价中不包括运费。）Pleaseopenaletterofcredittocovertheorder.（请开立这笔订单的信用证。）Insuranceistobecoveredbythebuyer.（保险由买方投保。）n.封袋，保险Wehavedecidedtoarrangethenecessaryinsurancecover.（我们已决定办理必要的保险。）coveragen.保险范围，投保总额，保证金Hehasfireandtheftcoverageonhisstore.（他给自己的商店投保了火险和盗窃险。Regardinginsurance,thecoverageisfor110%oftheinvoicevalueuptotheportofdestination.（关于保险，按发票金额的110%投保，至目的港为止。）,issuevi.&vt.发行，开立，出版，收益toissueanL/Cinyourfavor开立以你方为受益人的信用证toissuesecurities（banknotes,cheques,stamps）发行证券（钞票、支票、邮票）Littlemoneyissuedfromthestocks.（股票收益甚微。）n.发行，出版，期刊，问题，收益Stockholdersusuallyhavetherighttobuyadditionalstockfromanewissuebeforeitismadeavailabletogeneralpublic.(股东通常有权在向社会公开发行新股前增购股票。),issuern.（证券等）发行人，（信用证）开证银行，签发人，发布人Issuing：adj.发行的，开证的，发货的,valuen.价值，价款，价格Thesearticlesarereallyofgoodvalue.(这些商品确实货真价实。）TheyimportedgoodstothevalueofUSD50000.（他们进口了价值5万美元的货物。）Insuranceistobecoveredbythesellersfor110%oftheinvoicevalue.（由卖方按发票金额的110%投保。）vi.&vt.估价，评价Intangibleassetsareveryhardtovalueproperly.（无形资产很难恰当估价。）valuer：n.估价人，评价人valueon向开出汇票Youmayvalueonusfortheinvoiceamountat60dayssight.（你方可按照发票金额向我方开出60天期的汇票。）,9.5UsefulSentences（实用语句）,WehaveopenedanL/CinyourfavoragainstcontractNo.GF805availablebydocumentarydraftatsixtydayssight.我方已根据GF805号合同开立以你方为受益人，见票60天付款的跟单信用证。2.AccordingtothestipulationofS/CNo.2035,youshouldestablishthecoveringL/CbeforeApril20.根据第2035号销售确认书的规定，你方必须在4月20日前开立有关信用证。3.WehavemadearrangementwithBankofJapan,Tokyo,toopenacreditinyourfavor.Thecreditisval