支付方式(第一组)学案.pptVIP

国际支付 第一组 吴夏青、徐丹萍、 陈锡嘉、夏 婧 支付条件 预付货款 Advance Payment 信用证 Letter of Credit(L/C) 现金付款 Cash Payment 付款交单 Documents against Payment(D/P) 承兑交单 Documents against Acceptance(D/A) 记账 Open Account(O/A) 货到付款 Cash against Delivery 延期付款 Deferred Payment 分期付款 Pay by Installments 电汇 Telegraphic Transfer(T/T) 支付方式 定义：信用证是银行应进口人的请求，开给出口人的一种银行有条件地保证付款的凭证。 支付方式的选择要根据客户的信誉、贸易金额的大小、出口商的融资能力等具体情况来决定。 出口方收汇风险比较： 前T/T即期L/C远期L/C即期D/P 远期D/PD/A后T/T 信用证 L/C 保兑信用证 confirmed L/C 不可保兑信用证 unconfirmed L/C 可转让信用证 transferable L/C 不可转让信用证 non-transferable L/C 可分割信用证 divisible L/C 不可分割信用证 indivisible L/C 跟单信用证 documentary L/C 光票信用证 clean L/C 背对背信用证 back to back L/C 对开信用证 reciprocal L/C 循环信用证 revolving L/C 不可撤销信用证 irrevocable L/C L/C 即期信用证 *letter of credit available by draft at sight *letter of credit available by sight draft *letter of credit payable against draft at sight *letter of credit payable against sight draft *sight L/C 开立信用证 establish an L/C 修改信用证 amend L/C 检查信用证与合同条款的一致性 Check the L/C with the terms of contract 与有关信用证的例句 [例4-18]For payment, please arrange for an irrevocable Letter of Credit, valid until June 30, to be opened in our favour with the ABC Bank. 译文：关于付款，请安排由ABC银行开立以我方为受益人，有效期至6月30日截止的不可撤销的信用证。 [例4-19]Payment should be made under an irrevocable Letter of Credit which is to be opened in our favour within a week after the date of your order. 译文：付款条件，在你方订货后一个星期内开立以我方为受益人的，不可撤销的信用证。 例句 [例4-20]As the amount in our Order No. ××× does not exceed ＄1000 and the opening of an L/C will involve a lot of expenses, please accept D/P for payment. 译文：我们的×××号订单的金额没有超过1000美元，请同意以D/P方式支付，因开立信用证会给我们带来许多花费。 额外例句 例1：As a special accommodation, we will accept time L/C at 30 days. 译文：作为一项特殊照顾，我们接受三十天的远期信用证。 例2：Please amend the credit as requested; otherwise we cannot negotiate our draft. 译文：请按照要求修改信用证，否则我们无法议付汇票。 全文例文 敬启者： 接贵方3月8日函，内容详悉。 Dear Sirs, We rece