12章国际货款的收付(信用证).pptVIP

§3 Letter of Credit 信用证（Letter of Credit, L/C） Ⅰ. Definition and Characteristics Credit means any arrangement, however named or described, that is irrevocable and thereby constitutes a definite undertaking of the issuing bank to honour a complying presentation. 信用证意指一项约定，无论其如何命名或描述，该约定不可撤销并因此构成开证行对于相符提示予以兑付的确定承诺。 Ⅰ. Definition and Characteristics Ⅱ. Parties to a L/C 1. 开证行(Issuing bank) 2. 受益人(Beneficiary) 3. 开证申请人（Applicant） 4. 通知行(Advising bank) 5. 议付行(Negotiating Bank) 6. 付款行(Paying bank) 7. 保兑行(Confirming bank) 8. 偿付行(Reimbursing bank) 《跟单信用证统一惯例（2007年修订本》 UCP600，由国际商会制定，于2007