单证外贸英语考试复习资料.doc

单证员考试外贸英语：信用证相关的英语1. revocable L/C/irrevocable L/C 可撤销信用证/不可撤销信用证2.confirmed L/C/unconfirmed L/C 保兑信用证/不保兑信用证3.sight L/C/usance L/C 即期信用证/远期信用证4.transferable L/C(or)assignable L/C(or)transmissible L/C /untransferable L/C 可转让信用证/不可转让信用证5.divisible L/C/undivisible L/C 可分割信用证/不可分割信用证6.revolving L/C 循环信用证7.L/C with T/T reimbursement clause 带电汇条款信用证8.without recourse L/C/with recourse L/C 无追索权信用证/有追索权信用证9.documentary L/C/clean L/C 跟单信用证/光票信用证10.deferred payment L/C/anticipatory L/C 延付信用证/预支信用证11.back to back L/Creciprocal L/C 对背信用证/对开信用证12.travellers L/C(or：circular L/C) 旅行信用证-Names of Parties Concerned1. opener 开证人(1)applicant 开证人(申请开证人)(2)principal 开证人(委托开证人)(3)accountee 开证人(4)accreditor 开证人(委托开证人)(5)opener 开证人(6)for account of Messrs 付(某人)帐(7)at the request of Messrs 应(某人)请求(8)on behalf of Messrs 代表某人(9)by order of Messrs 奉(某人)之命(10)by order of and for account of Messrs 奉(某人)之命并付其帐户(11)at the request of and for account of Messrs 应(某人)得要求并付其帐户(12)in accordance with instruction received from accreditors 根据已收到得委托开证人得指示2.beneficiary 受益人(1)beneficiary 受益人 (2)in favour of 以(某人)为受益人(3)in ones favour 以为受益人 (4)favouring yourselves 以你本人为受益人3.drawee 付款人(或称受票人，指汇票) (1)to drawn on (or ：upon) 以(某人)为付款人(2)to value on 以(某人)为付款人 (3)to issued on 以(某人)为付款人4.drawer 出票人5.advising bank 通知行(1)advising bank 通知行 (2)the notifying bank 通知行 (3)advised throughbank 通过银行通知(4)advised by airmail/cable throughbank 通过银行航空信/电通知6.opening bank 开证行(1)opening bank 开证行 (2)issuing bank 开证行 (3)establishing bank 开证行7.negotiation bank 议付行(1)negotiating bank 议付行(2)negotiation bank 议付行8.paying bank 付款行9.reimbursing bank 偿付行10.the confirming bank 保兑行Amount of the L/C 信用证金额1. amount RMB 金额：人民币2.up to an aggregate amount of Hongkong Dollars 累计金额最高为港币3.for a sum (or ：sums) not exceeding a total of GBP 总金额不得超过英镑单证员考试外贸英语：信用证常用的英语1. 通知对方以开立信用证as you have confirmed the order， we have arranged with the bank of china to open an l/c in your favor for the amount of us $150，000 in accordance with the trade terms stipulated.2. 通知对方已寄出信用证according to your request for opening l/c， we are pleased to inform you that we have airmailed today through the bank of china an irrevocable l/c for $200，000 in favor of the new York trading co.， inc. on the following terms and conditions.3. 通知对方已开立并寄出信用证we hasten to inform you that we have today been advised by the bank of china of the establishment of an l/c in your favor to the amount of $100，000 available on or before April 30， 2001.we believe it will be in your hands within this week.4. 通知对方外国银行开立信用证by order and for your account we have made fax instructions to our los angeles branch to establish an l/c in favor of the pacific trading co.5. 通知对方已收到信用证thank you very much for your l/c covering your order no.100.the goods you have ordered are being prepared for shipment.as soon as the shipment has been executed， you will be advised by fax and our letter will follow with the shipping documents.6. 通知信用证的开立与有效期限we have instructed the bank of china to open an irrevocable letter of credit for us$35，000. this will be advised by the bankers correspondents， Beijing city commercial bank. they will accept your draft on them at 30 days after sight for the amount of your invoices.the credit id valid until September 30.7. 通知对方已开立信用证， 并支付汇票we have asked the bank of china here to open a credit for us$50，000 in your favor and this will remain in force until march 31， 2001.the bank will honor your draft at sight for the amount of your invoice drawn under the l/c.8. 督促对方开立信用证in order to execute your order no.205， please urgently open an irrevocable l/c for the amount of us$100，000 in our favor， available until April 30.as the shipping time is near， we ask you to instruct your bankers to open it so that we can receive it within this week.9. 督促对方确认订单并开立信用证we are pleased to confirm your fax order today and inform you that your order no. 100 is now ready for shipment per m/s pacific around June 10.therefore we are anxious to receive your advice of l/c against this order.10. 要求提早开立信用证we need a period of three months for production in order to execute this order and request your immediately arrangement for opening an l/c two months before the time of shipment.11. 督促迟迟未寄发的信用证the letter of credit covering your order no. 500 has not yet reached us in spite of our repeated requests.we have been working on the manufacturers to execute your order at higher prices.therefore we request you open an l/c urgently so that we can make the shipment stipulated.12. 收到信用证后， 立刻装运货物the goods of your order are being manufactured in time for the shipping date requested.you inform us that you will open an irrevocable l/c， valid until august 31 and we as k you to send it promptly.immediately on arrival of the l/c we will pack and ship the goods urgently as requested.13. 通知准备装运， 并督促尽早开立信用证we are pleased to confirm your order for electric typewriters amounting to us$100，000.as requested， we are preparing to make shipment by the end of October and would request you open an irrevocable l/c in our favor as soon as possible， valid until November 20.14. 要求修改信用证的付款条件according to the l/c we received， the payment is to be made at 120 d/s.but we want it to be made at sight.this has been agreed to by you and expressly mentioned in your order sheet.therefore please amend it as stated.15. 因分批装运而必须修改信用证we have just received your advice that you cannot carry out the complete shipment covering our order for sundries at one sailing.therefore we have instructed our bankers to amend the l/c so that partial shipments may be allowed.16. 因工厂罢工， 要求延长信用证期限we are afraid the l/c may expire before shipment because of the strike in our factory.therefore please explain our situation to your customers and try to get their consent to extend the l/c to august 31.17. 要求修改信用证的计价方法your order has been accepted on fob basis.your l/c is described as basis and some differences will be made between the invoice amount and the amount of you require.therefore please amend the price of your l/c to fob basis.18. 由于船位不足， 请求延长信用证的期限in spite of our effort， we find it impossible to secure space for the shipment owing to the unusual shortage of shipping space.please allow us to request that you extend your l/c to April 10.19. 答应延长信用证的期限as requested in your letter of April 10， we have instructed our bankers to extend the l/c no. 1025 up to and including October 31.therefore you will receive the extension advice by this weekend.与信用证相关常用英语词句总结 信用证有关各方名称Names of Parties Concerned 1. opener 开证人(1)applicant 开证人(申请开证人)(2)principal 开证人(委托开证人)(3)accountee 开证人(4)accreditor 开证人(委托开证人)(5)opener 开证人(6)for account of Messrs 付(某人)帐(7)at the request of Messrs 应(某人)请求(8)on behalf of Messrs 代表某人(9)by order of Messrs 奉(某人)之命(10)by order of and for account of Messrs 奉(某人)之命并付其帐户(11)at the request of and for account of Messrs 应(某人)得要求并付其帐户(12)in accordance with instruction received from accreditors 根据已收到得委托开证人得指示2.beneficiary 受益人(1)beneficiary 受益人(2)in favour of 以(某人)为受益人(3)in ones favour 以为受益人(4)favouring yourselves 以你本人为受益人3.drawee 付款人(或称受票人，指汇票)(1)to drawn on (or ：upon) 以(某人)为付款人(2)to value on 以(某人)为付款人(3)to issued on 以(某人)为付款人4.drawer 出票人5.advising bank 通知行(1)advising bank 通知行(2)the notifying bank 通知行(3)advised throughbank 通过银行通知(4)advised by airmail/cable throughbank 通过银行航空信/电通知6.opening bank 开证行(1)opening bank 开证行(2)issuing bank 开证行(3)establishing bank 开证行7.negotiation bank 议付行(1)negotiating bank 议付行(2)negotiation bank 议付行8.paying bank 付款行9.reimbursing bank 偿付行10.the confirming bank 保兑行Amount of the L/C 信用证金额1. amount RMB 金额：人民币2.up to an aggregate amount of Hongkong Dollars 累计金额最高为港币3.for a sum (or ：sums) not exceeding a total of GBP 总金额不得超过英镑4.to the extent of HKD 总金额为港币5.for the amount of USD 金额为美元6.for an amount not exceeding total of JPY 金额的总数不得超过日元的限度The Stipulations for the shipping Documents1. available against surrender of the following documents bearing our credit number and the full name and address of the opener 凭交出下列注名本证号码和开证人的全称及地址的单据付款2.drafts to be accompanied by the documents marked()below 汇票须随附下列注有()的单据3.accompanied against to documents hereinafter 随附下列单据4.accompanied by following documents 随附下列单据5.documents required 单据要求6.accompanied by the following documents marked()in duplicate 随附下列注有()的单据一式两份7.drafts are to be accompanied by 汇票要随附(指单据)Draft(Bill of Exchange)1.the kinds of drafts 汇票种类(1)available by drafts at sight 凭即期汇票付款(2)draft(s)to be drawn at 30 days sight 开立30天的期票(3)sight drafts 即期汇票(4)time drafts 远期汇票2.drawn clauses 出票条款(注：即出具汇票的法律依据)(1)all drafts drawn under this credit must contain the clause “Drafts drawn Under Bank ofcredit No.dated” 本证项下开具的汇票须注明“本汇票系凭银行年月日第号信用证下开具”的条款(2)drafts are to be drawn in duplicate to our order bearing the clause “Drawn under United Malayan Banking Corp.Bhd. Irrevocable Letter of Credit No.dated July 12， 1978” 汇票一式两份，以我行为抬头，并注明“根据马来西亚联合银行1978年7月12日第号不可撤销信用证项下开立”(3)draft(s)drawn under this credit to be marked：“Drawn underBank L/C No.Dated (issuing date of credit)” 根据本证开出得汇票须注明“凭银行年月日(按开证日期)第号不可撤销信用证项下开立”(4)drafts in duplicate at sight bearing the clauses “Drawn underL/C No.dated” 即期汇票一式两份，注明“根据银行信用证号，日期开具”(5)draft(s)so drawn must be in scribed with the number and date of this L/C 开具的汇票须注上本证的号码和日期(6)draft(s)bearing the clause：“Drawn under documentary credit No.(shown above) ofBank” 汇票注明“根据银行跟单信用证号(如上所示)项下开立”要求提供详细索赔资料英语表述 20 May 2005Kee & Co.， Ltd34 Regent StreetLondon， UKDear Sirs：Thank you for your letter of 20 May with a claim for breakages.Your claim is for GB200 on the shipment delivered on 18 May to your order no.2423.The goods were in perfect order and properly packed in cardboard boxes. They were then placed in a sealed container at our factory. It is difficult to imagine how any breakages could occur.Fortunately， the goods were fully insured under our standard policy with Lloyds of London， but in order to make a claim we shall need much more information.Please make a complete inventory of the broken items and send it to us. We shall then contact our insurer. Their agent will probably call on you to check the consignment.I apologize for the inconvenience caused.Yours faithfully，Tony SmithChief Seller先生：多谢五月二十日来函赐知有关损毁索赔的事宜。贵公司要求就五月十八日第2423号定单的损毁货物赔偿200英镑。该货物完好无损，经恰当程序装入纸板箱里，其后放在本公司厂房的密封货柜内。上述过程不应引致任何损毁。幸好该货物已按惯常的运作程序在伦敦莱特保险公司购买足额保险，可以获得赔偿。烦请准备清单，详列所有损毁项目，以供保险公司查阅。其代表亦将与贵公司联络，检查该批货物。再次道歉。销售部主任托尼.斯密思谨上2005年5月20日外贸信用证英语常用语汇总To do so，you could save bank charges for opening an L/C.这样做，你们可以省去开证费用。Its expensive to open an L/C because we need to put a deposit in the bank.开证得交押金，因此花费较大。We pay too much for such a letter of credit arrangement.这种信用证付款方式让我们花费太大了。There will be bank charges in connection with the credit.开立信用证还要缴纳银行手续费。A letter of credit would increase the cost of my import.信用证会增加我们进口货物的成本。The seller will request to amend the letter of credit.卖方要修改信用证。Please amend L/C No.205 as follows.请按下述意见修改第205号信用证。Your refusal to amend the L/C is equivalent to cancellation of the order.你们拒绝修改信用证就等于取消订单。Letter of Credit (L/C)信用证form of credit 信用证形式Terms of validity 信用证效期Expiry Date 效期Date of issue 开证日期L/C amount 信用证金额L/C number 信用证号码to open by airmail 信开to open by cable 电开to open by brief cable 简电开证to amend L/C 修改信用证fixed L/C or fixed amount L/C 有固定金额的信用证Sight L/C 即期信用证Usance L/C 远期信用证Buyers Usance L/C 买方远期信用证Travelers L/C 旅行信用证Revocable L/C 可撤消的信用证Irrevocable L/C 不可撤消的信用证Confirmed L/C 保兑的信用证Unconfirmed L/C 不 保兑的信用证Confirmed Irrevocable L/C 保兑的不可撤消信用证Irrevocable Unconfirmed L/C 不可撤消不保兑的信用证Transferable L/C 可转让信用证Untransferable L/C 不可转让信用证Revolving L/C 循环信用证Reciprocal L/C 对开信用证Back to Back L/C 背对背信用证Countervailing credit (俗称)子证Overriding credit 母证Bankers Acceptance L/C 银行承兑信用证Trade Acceptance L/C 商业承兑信用证Red Clause L/C 红条款信用证Anticipatory L/C 预支信用证Credit payable by a trader 商业付款信用证Credit payable by a bank 银行付款信用证usance credit payment at sight 假远期信用证Uniform Customs and Practice for Documentary Credits 跟单信用证统一惯例I.C.C. Publication No.400 第400号出版物Credit with T/T Reimbursement Clause 带有电报索汇条款的信用证method of reimbursement 索汇方法without recourse 不受追索Opening Bank Name & Signature 开证行名称及签字beneficiary 受益人guarantor 保证人Exporters Bank 出口方银行Importers Bank 进口方银行Sellers Bank 卖方银行Buyers Bank 买方银行Paying Bank 付款行，汇入行Remitting Bank 汇出行Opening Bank 开证行Issuing Bank 开证行 待续提单中各类附加费的缩写简析1、BAF燃油附加费，大多数航线都有，但标准不一。2、SPS上海港口附加费(船挂上港九区、十区)3、FAF燃油价调整附加费(日本航线专用)4、YAS日元升值附加费(日本航线专用)5、GRI综合费率上涨附加费，一般是南美航线、美国航线使用6、DDC、IAC直航附加费，美加航线使用7、IFA临时燃油附加费，某些航线临时使用8、PTF巴拿马运河附加费，美国航线、中南美航线使用9、ORC本地出口附加费，和SPS类似，一般在华南地区使用10、EBS、EBA部分航线燃油附加费的表示方式，EBS一般是澳洲航线使用，EBA一般是非洲航线、中南美航线使用11、PCS港口拥挤附加费，一般是以色列、印度某些港口及中南美航线使用12、PSS旺季附加费，大多数航线在运输旺季时可能临时使用A/W全水路 All WaterB/R买价 Buying RateC.C运费到付 CollectC.S.C货柜服务费 Container Service ChargeC.Y.货柜场 Container YardCAF货币汇率附加费 Currency Adjustment FactorCFS散货仓库 Container Freight StationCFS/CFS散装交货(起点/终点)CHB报关行 Customs House BrokerCTNR柜子 ContainerCY/CY整柜交货(起点/终点)D/O到港通知 Delivery OrderDoc#文件号码 Document NumberEPS设备位置附加费 Equipment Position SurchargesF/F货运代理 Freight ForwarderFAK各种货品 Freight All KindFCL整柜 Full Container LoadFeeder Vessel/Lighter驳船航次FEU 40柜型 Forty-Foot Equivalent Unit 40FMC联邦海事委员会 Federal Maritime CommissionH/C代理费 Handling ChargeHBL子提单 House B/LIA各别调价 Independent ActionLand Bridge陆桥LCL拼柜 Less Than Container LoadM/T尺码吨(即货物收费以尺码计费) Measurement TonMB/L主提单 Master Bill Of LoadingMother Vessel主线船MTD多式联运单据 Multimodal Transport DocumentO/F海运费 Ocean FreightOBL海运提单 Ocean (or original )B/LOCP货主自行安排运到内陆点 Overland Continental PointP.P预付 PrepaidPCS港口拥挤附加费 Port Congestion SurchargePOD目地港 Port Of DestinationPOL装运港 Port Of LoadingS/O装货指示书 Shipping OrderS/S Spread Sheet Spread SheetSC服务合同 Service ContractSSL船公司 Steam Ship LineT.O.C码头操作费 Terminal Operations OptionT.R.C码头收柜费 Terminal Receiving ChargeT/S转船，转运 Trans-ShipT/T航程 Transit TimeTEU 20柜型 Twenty-Foot Equivalent Unit 20VOCC船公司 Vessel Operating Common CarrierW/M即以重量吨或者尺码吨中从高收费 Weight or Measurement tonW/T重量吨(即货物收费以重量计费) Weight Ton如何补办出口退税单证 出口企业如出现货物退税单证遗失，应立即到有关部门补办手续；否则，就不能办理出口退税。这种事情特别急人，怎么来补救呢？一、补办出口货物报关单 出口企业遗失出口货物报关单（出口退税专用）需向海关申请补办的，出口企业须在出口之日起6个月内向海关提出补办申请，逾期海关不予受理。出口企业申请补办须出具主管其出口退税的地（市）国家税务局签发的补办出口货物报关单证明。 出口企业在向主管退税部门申请出具补办出口货物报关单证明时，应提交下列凭证资料：1.关于申请出具（补办报关单证明）的报告。2.出口货物报关单其他未丢失的联次。3.出口收汇核销单（出口退税专用）。4.出口发票。5.主管退税部门要求的其他资料。二、补办出口收汇核销单1.根据国家外汇管理局、对外贸易经济合作部、国家税务总局、海关总署关于出口收汇核销管理办法补充规定的规定：（1）出口企业未办理报关就将核销单丢失的，必须在5个工作日内向外汇管理局申报，经核实批准后予以注销，外汇管理局将统一登报申明作废，费用由丢失核销单者负担。（2）出口企业报关后将核销单遗失的，外汇管理局应凭报关单核销专用联或海关出具的有关出口证明上的核销单号及有关单据为出口单位先办理收汇核销及登报声明作废手续，然后再办理出口收汇核销单退税联补办证明。（3）出口企业对外汇管理局签发的核销单退税联遗失后申请补办的，外汇管理局必须凭主管出口企业退税的税务机关出具的与该核销单对应的出口未办理退税的证明，方可出具出口收汇核销单退税联补办证明。2.补办程序。出口企业遗失出口收汇核销单（出口退税专用）后，应凭主管出口退税的税务机关出具的“出口收汇核销单退税联补办证明”，向主管外汇管理局提出补办申请。出口企业再向主管出口退税的税务机关申请出具“出口收汇核销单退税联补办证明”时，应提供下列资料：（1）关于申请出具（出口收汇核销单退税联补办证明）的报告。（2）出口货物报关单（出口退税专用）。（3）出口发票。（4）主管出口退税的税务机关要求提供的其他资料。三、出口企业遗失出口货物增值税专用缴款书 出口企业在申报退税时，如果因遗失而不能提供出口货物增值税税收专用缴款书（以下简称“税收专用缴款书”）的，则须提供由供货企业所在地县级以上主管征税机关签署意见并盖章的原税收专用缴款书复印件和供货企业所在地银行出具的该批出口货物原税收专用缴款书所列税款已入库证明，经审核无误后可以办理退税。四、出口商品退运的补税（一）税法规定出口企业将货物报关实际离境出口后，因故发生退运情况，凡海关已签发出口退税报关单的，出口企业须出具主管其出口退税的地（市）国家税务局签发的出口商品退运已补税证明，海关方能办理退运手续。本年度出口货物发生退运的，可在下期用红字（或负数）从简出口销售收入进行调整（或在年终清算时调整）；以前年度出口货物发生退运的，应补缴原出口退税款。应补税额=退运货物出口离岸价格*外汇人民币牌价*出口货物退税率若退运货物由于单证不齐等原因已视同内销货物征税的，则无须补缴税款。（二）办理程序出口企业在向主管出口退税的税务机关办理出口商品退运已补税证明时，应提供下列资料：1.关于申请出具（出口商品退运已补税证明）的报告。2.出口货物报关单（出口退税专用）。3.出口货物运单或提单。4.出口收汇划销单。5.关于退运情况的说明。客户办理进口信用证业务规定 1、信用证的修改。申请人可以对已开立的信用证内容进行修改，但不可撤销信用证，需经开证行、保付行(如有)以及受益人同意，修改才能成立。若修改内容超出原有效凭证规定的范围，须提交符合修改条件的有效凭证。2、对外付款(承兑)日期。银行对外付款或承兑的工作时间为自收到单据次日起算的7个工作日之内，若远期信用证项下已承兑的，则于到期日付款。3、拒绝承兑。凡收到信用证项下来单，经寄单行表提不符点或经开证行审核单据发现不符点，申请人在规定时限内提出拒付或未作表示的，均视为申请人拒受单据，银行将于收到单据后的7个工作日内向寄单行发出拒绝承兑的通知。4、信用证的注销。信用证无论是否发生过支付，逾有效期3个月后银行将予以注销。5、信用证的撤销。在信用证未逾有效期的情况下，经有关各方同意，且通知行已确认收回正本信用证时，该信用证可以撤销。海关对出口退税报关单管理法则第一条为了正确执行国家对出口产品的退税政策，支持外贸发展，加强对出口退税报关单的管理，特制定本办法。第二条出口企业应按本办法的规定向海关办理申领出