国际贸易实务 信用证 LETTER OF CREDIT

1、国际贸易理论与实务LetterofCredit,广东松山职业技术学院外语系,Contents（内容）,Introduction（信用证简介）,Contents（信用证内容）,procedure（信用证使用）,amendment（信用证修改）,4,1,2,3,L/CISONEOFTHEINTERNATIOANALTRADEPAYMENTMETHODS,广东松山职业技术学院,WhydowechooseL/C?,WhatisL/C?,HowtocarryouttheL/C?,WhomareinvolvedinL/C?,Why?,Whom?,How?,What?,信用证,Objectives（学习目标

2、）,广东松山职业技术学院,REMMITANCE,COLLECTION,D/P,D/A,T/T,D/D,M/T,PAYMENTMETHODS,电汇,票汇,信汇,承兑交单,付款交单,PAYMENTMETHODS,广东松山职业技术学院,L/C,三大类付款方式使用情况比较,D/A承兑交单,D/D票汇,M/T信汇,D/P付款交单,L/C信用证,T/T电汇,0%20%40%60%80%100%,8.5%,10.5%,3.7%,11.2%,18%,49.3%,REMMITANCE,COLLECTION,LETTEROFCREDIT汇付托收信用证,广东松山职业技术学院,Introduction,Introdu

3、ctiontoLetterofCredit?-WhatisL/C?AnL/Cisthewrittenpromiseofabankthatactsattherequestandontheinstructionsoftheapplicantandundertakestopaythebeneficiarytheamountspecifiedinthecredit,providedthatthetermsandconditionsofthecreditareobservedbythebeneficiary.,UCP600：Meansanyarrangement,howevernamedordescri

4、bed,thatisirrevocableandtherebyconstitutesadefiniteundertakingoftheissuingbanktohonoracomplyingpresentation.,广东松山职业技术学院,Advantagesofaletterofcredit,Fromtheimporterspointofview,Fromtheexporterspointofview,FIRST,SECOND,receivepaymentagainsttheshippingdocuments,whenshippingthegoods,noworryaboutdifficul

5、tiesinforeignexchangetransfer,depositamargininthebankasasecuritymoney,obtainshippingdocumentsrepresentingthetitleofthegoodafterhemakespayment,obtainshippingdocumentsrepresentingthetitleofthegoodafterhemakespayment,广东松山职业技术学院,CharacteristicsofL/C（特点）,Theissuingbankhastheprimaryliabilitiesforpayment,L

6、/Cisaself-sufficientinstrument.,Itissimplyadocumenttransaction,Theissuingbankundertakestoeffectpayment.Thebankassumesaprimaryratherthanasecondaryliability.,Aletterofcreditstandsindependentofthesalescontract.,Thebanksdealwithdocumentsandnotwithgoods,广东松山职业技术学院,PartiestoanL/C（当事人）,Applicant,IssuingBan

7、k,Advisingbank,Beneficiary,THEREAREMANYPARTIESTOAL/CINTHETRANSACTION,广东松山职业技术学院,PartiesintheL/C,AspectsofL/C,advisingbank,Notification,transmissionorconfirmationofaletterofcredit,beneficiary,Agreementtosettlementbyaletterofcredit，ExporterurgesimportertoopenaL/C,Issuingbank,Openingaletterofcredit,app

8、licant,TheimportersendApplicationforissuingaletterofcredit,广东松山职业技术学院,ProceduresofL/C,Step1,ThemeGalleryisaDesignDigitalContentshouldincreaseGBP10,000,广东松山职业技术学院,Description“FromCopenhagentoChinaport”shouldread“fromChinaporttoCopenhagen”,Pleaseconfirmtheamendmentsbyfaxassoonaspossible.,DescriptionTh

9、eBillofLadingshouldbemarked“FreightPrepaid”instead“FreightCollect”,Deletetheclause“Partialshipmentsandtransshipmentprohibited”;,“ThisL/Cisvalidatourcounter”shouldbeamendedtoread“ThisL/Cisvalidatyourcounter”;,M1,M2,M4,M3,Exampleofamendment,广东松山职业技术学院,Classificationoflettersofcredit,Documentarycredit,

10、CleanCredit,Irrevocablecredit,Revocablecredit,Unconfirmedcredit,confirmedcredit,Usanceortimecredit,Sightcredit,time,confirmation,revocability,attachingofdocuments,Contents,wealwaysusethedocumentary,irrevocable,confirmed,sightcredit,广东松山职业技术学院,Classificationoflettersofcredit,THEOTHERTYPESOFL/C,Paymen

11、tcredit付款信用证Negotiationcredit议付信用证,AutomaticrevolvingL/C自动循环信用证Semi-AutomaticrevolvingL/C半自动循环信用证Non-AutomaticrevolvingL/C非自动循环信用证,Transferablecredit可转让信用证Non-transferablecredit不可转让信用证,methodofpayment,revolving,transferred,广东松山职业技术学院,SpecialTypesofL/C,特殊的信用证比较少见，只在一些特殊交易中使用,Special,背对背信用证,红条款信用证,对开信用证,预支信用证,广东松山职业技术学院,HOMEWORK,CanyoulistthebasicpartiesinvolvedintheoperationofL/C?,explan