国际贸易实务 信用证 LETTER OF CREDIT.ppt

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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）4123L/CISONEOFTHEINTERNATIOANALTRADEPAYMENTMETHODS广东松山职业技术学院WhydowechooseL/C?WhatisL/C?HowtocarryouttheL/C?WhomareinvolvedinL/C?Why?Whom?How?W

2、hat?信用证Objectives（学习目标）广东松山职业技术学院REMMITANCECOLLECTIOND/PD/AT/TD/DM/TPAYMENTMETHODS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

3、用证广东松山职业技术学院IntroductionIntroductiontoLetterofCredit?----WhatisL/C?AnL/Cisthewrittenpromiseofabankthatactsattherequestandontheinstructionsoftheapplicantandundertakestopaythebeneficiarytheamountspecifiedinthecredit,providedthatthetermsandconditionsofthecred

4、itareobservedbythebeneficiary.UCP600：Meansanyarrangement,howevernamedordescribed,thatisirrevocableandtherebyconstitutesadefiniteundertakingoftheissuingbanktohonoracomplyingpresentation.广东松山职业技术学院AdvantagesofaletterofcreditFromtheimporter’spointofviewFromth

5、eexporter’spointofviewFIRSTSECONDreceivepaymentagainsttheshippingdocumentswhenshippingthegoods,noworryaboutdifficultiesinforeignexchangetransferdepositamargininthebankasasecuritymoneyobtainshippingdocumentsrepresentingthetitleofthegoodafterhemakespaymentob

6、tainshippingdocumentsrepresentingthetitleofthegoodafterhemakespayment广东松山职业技术学院CharacteristicsofL/C（特点）TheissuingbankhastheprimaryliabilitiesforpaymentL/Cisaself-sufficientinstrument.ItissimplyadocumenttransactionTheissuingbankundertakestoeffectpayment.The

7、bankassumesaprimaryratherthanasecondaryliability.Aletterofcreditstandsindependentofthesalescontract.Thebanksdealwithdocumentsandnotwithgoods广东松山职业技术学院受益人出口方通知行卖方银行PartiestoanL/C（当事人）开证行买方银行申请人进口方ApplicantIssuingBankAdvisingbankBeneficiaryTHEREAREMANYPARTIE

8、STOAL/CINTHETRANSACTION广东松山职业技术学院PartiesintheL/CAspectsofL/CadvisingbankNotification,transmissionorconfirmationofaletterofcreditbeneficiaryAgreementtosettlementbyaletterofcredit，ExporterurgesimportertoopenaL/