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1、國際貿(mào)易理論與實務(wù)LetterofCredit廣東松山職業(yè)技術(shù)學(xué)院外語系Contents(內(nèi)容)Introduction(信用證簡介)Contents(信用證內(nèi)容)procedure(信用證使用)amendment(信用證修改)4123L/CISONEOFTHEINTERNATIOANALTRADEPAYMENTMETHODS廣東松山職業(yè)技術(shù)學(xué)院WhydowechooseL/C?WhatisL/C?HowtocarryouttheL/C?WhomareinvolvedinL/C?Why?Whom?How?W
2、hat?信用證Objectives(學(xué)習(xí)目標(biāo))廣東松山職業(yè)技術(shù)學(xué)院REMMITANCECOLLECTIOND/PD/AT/TD/DM/TPAYMENTMETHODS電匯票匯信匯承兌交單付款交單PAYMENTMETHODS廣東松山職業(yè)技術(shù)學(xué)院L/C三大類付款方式使用情況比較D/A承兌交單D/D票匯M/T信匯D/P付款交單L/C信用證T/T電匯0%20%40%60%80%100%8.5%10.5%3.7%11.2%18%49.3%REMMITANCE,COLLECTION,LETTEROFCREDIT匯付托收信
3、用證廣東松山職業(yè)技術(shù)學(xué)院IntroductionIntroductiontoLetterofCredit?----WhatisL/C?AnL/Cisthewrittenpromiseofabankthatactsattherequestandontheinstructionsoftheapplicantandundertakestopaythebeneficiarytheamountspecifiedinthecredit,providedthatthetermsandconditionsofthecred
4、itareobservedbythebeneficiary.UCP600:Meansanyarrangement,howevernamedordescribed,thatisirrevocableandtherebyconstitutesadefiniteundertakingoftheissuingbanktohonoracomplyingpresentation.廣東松山職業(yè)技術(shù)學(xué)院AdvantagesofaletterofcreditFromtheimporter’spointofviewFromth
5、eexporter’spointofviewFIRSTSECONDreceivepaymentagainsttheshippingdocumentswhenshippingthegoods,noworryaboutdifficultiesinforeignexchangetransferdepositamargininthebankasasecuritymoneyobtainshippingdocumentsrepresentingthetitleofthegoodafterhemakespaymentob
6、tainshippingdocumentsrepresentingthetitleofthegoodafterhemakespayment廣東松山職業(yè)技術(shù)學(xué)院CharacteristicsofL/C(特點)TheissuingbankhastheprimaryliabilitiesforpaymentL/Cisaself-sufficientinstrument.ItissimplyadocumenttransactionTheissuingbankundertakestoeffectpayment.The
7、bankassumesaprimaryratherthanasecondaryliability.Aletterofcreditstandsindependentofthesalescontract.Thebanksdealwithdocumentsandnotwithgoods廣東松山職業(yè)技術(shù)學(xué)院受益人出口方通知行賣方銀行PartiestoanL/C(當(dāng)事人)開證行買方銀行申請人進(jìn)口方ApplicantIssuingBankAdvisingbankBeneficiaryTHEREAREMANYPARTIE
8、STOAL/CINTHETRANSACTION廣東松山職業(yè)技術(shù)學(xué)院PartiesintheL/CAspectsofL/CadvisingbankNotification,transmissionorconfirmationofaletterofcreditbeneficiaryAgreementtosettlementbyaletterofcredit,ExporterurgesimportertoopenaL/