《Module10修改.ppt

What is L/C 信用证 是银行有条件保证付款的证书，成为 国际贸易 活动中常见的结算方式。按照这种结算方式的一般规定，买方先将货款交存银行，由银行开立信用证，通知异地卖方开户银行转告卖方，卖方按合同和信用证规定的条款发货，银行代买方付款。 信用证方式有三个特点：一是信用证不依附于买卖合同，银行在审单时强调的是信用证与基础贸易相分离的书面形式上的认证。二是信用证是凭单付款，不以货物为准。只要单据相符，开证行就应无条件付款。三是信用证是一种银行信用，它是银行的一种担保文件。　 对于 信用证 来说，单证是最核心部分。一份信用证的主要内容也正是细致入微地规定单证的。包括需要哪些单证，每种单证需要几份，单证由谁出具，何时出具，甚至详细到单据上的字句如何表述。这样谨慎的做法，就是为了能够使这套单证最大程度地准确反映货物本身和交付过程的情况，制约卖方造假的可能。　 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd. What is L/C 买卖双方磋商交易以后，由买方出面，把交易的内容和要求，比如品名、数量、品质要求、金额、交货期等等条款开列清单，交给某一家银行(通常就是买方的开户行)，请银行做居中担保人，根据这些条款开立一份证明给卖方。只要卖方按时、按质、按量交货，银行就监督买方付款。 因为买方本身在此银行开户，或交纳了一定的保证金，所以这种银行监督下的收款是很有保障的。反过来对于买方而言，在卖方交货之前不需要支付任何预付款，卖方交货不及时或者不合格，就可以拒绝付款，也很稳妥，双方皆大欢喜。这样一来，国际贸易商之间的商业信用就得到了银行的担保证明。这份证明“信用”的文件，就是传说中的“ 信用证 ”，英文全称Letter of Credit　 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Writing Skills The exporter should check the details of letter of credit, including the following: 1. The names and addresses are complete and spelled correctly. 2. The L/C is irrevocable and confirmed by the advising bank, conforming to sales contract. 3. The amount is sufficient to cover the consignment. 4. The description of goods is correct. 5. The quantity is correct. 6. The unit price of goods, if stated in the L/C, conforms to the contract price. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Writing Skills 7. The latest date for shipment or the shipping date is sufficient to dispatch the consignment. 8. The latest date for negotiation or the expiry date is sufficient to present the documents and draft (s) to the bank. 9. The port /place of shipment and