欢迎来到天天文库
浏览记录
ID:59566201
大小:98.50 KB
页数:17页
时间:2020-11-11
《信用证上课讲义.ppt》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
1、信用证Definition预支信用证,是指开证行在信用证中加列特别条款,授权议付行在受益人交单前预先垫付给受益人的一种信用证。其目的在于帮助出口商生产或采购已销售的货物,系一种装船前的资金融通。分类依照预支额度的不同,可将预支信用证分为:全额预支信用证(CleanPaymentCredit)部分预支信用证(PartialPaymentCredit)依照预付货款条件的不同,可将部分预支信用证细分为:(1)、红条款信用证(RedClauseL/C)(2)、绿条款信用证(GreenClauseL/C)RedClauseL/CAredclausecredit
2、hasaspecialclause(redclause)thatauthorizestheadvisingorconfirmingbanktopayanamountinadvancetothebeneficiary,beforepresentinganydocumentthatmayberequiredwithinthetermsoftheL/C.Inthiscredit,theimporter,inessence,extendsfinancingtotheexporterandincursultimateriskforallsumsadvanced
3、underthecredit.Thepurposeofredclauseinadocumentarycreditistoenablethebeneficiarytoobtainpre-shipmentadvancesfromtheadvisingorconfirmingbank,attheexpenseofthebeneficiary,butundertheresponsibilityoftheissuingbank.Thisredclauseissotermedbecauseitisusuallyprintedinredonthecredittod
4、rawattentiontothisspecialfeatureofthecreditterms.RedClauseL/CRedClauseL/C红条款信用证(RedClauseL/C)是部分预支信用证的一种,即允许受益人在货物出运前先凭光票(CleanBill)向指定银行预支一部分货款作为备货资金的信用证。由于预支部分额条款用红颜色打印字体,以示明确、醒目,故称红色条款信用证。红色条款内容须表明允许出口商预支部分金额,然后在指定日期补交单据后,银行扣除预支款的本息,付清余额。进口商同意采用红色条款信用证,一旦出现风险,其预支款应由进口商承担责任,故
5、采用红色条款信用证时应慎重从事。RedClauseL/CGreenClauseL/C绿条款信用证(GreenClauseL/C),也是部分预支信用证的一种,但较红条款信用证预付货款条件更为严格。采用绿色条款信用证的作法,要求出口商须将预支资金所采购的契约货物,以预支行名义存库,并将仓库单据交付预支行持有,以保证该预支金额依信用证规定使用,并受到控制以减少资金被挪用的风险。打包信用证PackingLetterofCreditPackingLoanisakindofpre-shipmentfinanceyourcompany(theexporter)ma
6、yapplytoourbankbyusingthevalidexportletterofcreditissuedbyforeigncountryasproofofthegenuinetradebackgroundandcollateralofthefinance.Thiskindofbusinessismainlyusedtofinancethestockinventory,materialinventory,production,processingandshippingofexportedgoods.DefinitionPackingLoanis
7、kindoffinancecloselyconnectedwithsettlementofletterofcredit.Itisconvenientforoperation,thereforecouldeffectivelysolvetheshort-termfundingproblemofenterprises.Atthesametime,duetoitscleartradebackground,thiskindofshort-termfinanceisrelativelyeasytoaccess.Definition定义打包信用证(Packing
8、L/C)又称打包放款(PackingLoan),是指出口商收到国外开来的信用证,以信用证和销售合同作为抵押品
此文档下载收益归作者所有