项目4： 信用证.pptVIP

* * 英文单证 项目教学四 课题：Letter of Credit 学习目标： 1. Understand the exact meaning of terms and conditions in an L/C 2.English used in formal L/C 3. Structure of an L/C 学习内容： (一)What is letter of Credit? It’s a kind of written document issued by a bank on application of the importer in which the bank promises to pay on certain conditions. （二）What is the relationship between L/C and the Contract? L/C is opened against a contract. Upon it is accepted, it becomes an independent document and will not be subject to the contract any more. （三）Kinds of L/C 信用证的种类 revocable L/C/irrevocable L/C 可撤销信用证/不可撤销信用证 confirmed L/C/unconfirmed L/C 保兑信用证/不保兑信用证 sight L/C/usance L/C 即期信用证/远期信用证 Banker’s acceptance credit 银行承兑信用证 Deferred payment credit 延期付款信用证 transferable L/C(or)assignable L/C(or)transmissible L/C /non-transferable L/C 可转让信用证/不可转让信用证 divisible L/C/indivisible L/C 可分割信用证/不可分割信用证 revolving L/C 循环信用证 L/C with T/T reimbursement clause 带电汇条款信用证 L/C without recourse / L/C with recourse 无追索权信用证/有追索权信用证 documentary L/C/clean L/C 跟单信用证/光票信用证 deferred payment L/C/anticipatory L/C 延期付款信用证/预支信用证 back to back L/Reciprocal L/C 对背信用证/对开信用证 Usance L/C payable at sight or Buyer’s usance L/C 假远期L/C或买方远期L/C (四)Basic content of an L/C 信用证的基本内容 1. Parties concerned in an L/C applicant/for account of/accountee orderer / opener/in the name of /at request of/you are authorized to draw on 2) issuing/establishing/opening bank advising bank 通知行notifying bank 通知行advised through…bank 通过……银行通知advised by airmail/cable through…bank 通过……银行航空信/电通知be advised through/transmitted through negotiating bank/available with 通知行一般为议付行 (一般是开证行的correspondent bank往来行) 3) beneficiary/in favor of/in one’s favor/favoring 4) reimbursement bank/reimbursing bank 5) paying bank/accepting bank 2. Details of the L/C itself 1) Categories/form/kinds of the L/C: irrevocable /documentary/sight L/C 2） L/C No./Our Ref. No 3) Amount of the L/C 信用证金额 4) … L/C dated/ Date /issuing date/ issuing date and pl