李思杨.ppt.pptVIP

Page ? * Letter of Credit 主讲人：李思杨 Types of L/C 即期付款信用证 Sight Payment Credit 延期付款信用证 Deferred Payment Credit / 无汇票远期信用证 承兑信用证 Acceptance Credit 议付信用证 Negotiation Credit 直开信用证 Straight Credit /无议付信用证 Non-negotiable Credit 预支信用证 Anticipatory Credit/红条款信用证 Red Clause Credit 可转让信用证 Transferable Credit 背对背信用证 Back-to-Back Credit 循环信用证 Revolving Credit 对开信用证 Reciprocal Credit 备用信用证 Standby L/C Types of L/C 即期付款信用证 Sight Payment Credit 1通常不需要汇票 2付款是终局性的，无追索权。 3规避印花税 延期付款信用证 Deferred Payment Credit / 无汇票远期信用证 1进口方何时付款，何时获得单据？ 对进口方即期交单，远期付款 2对受益人何时收汇？ 远期结汇，没有汇票，故风险大且不利于融资。 3信用证中如何描述？P132 承兑信用证 Acceptance Credit Banker’s acceptance credit/ seller’s usance credit 卖方远期信用证 1汇票是商业还是银行汇票？ 承兑前，商业汇票，承兑后，银行汇票 2承兑后交还受益人，受益人可贴现使用,融资；所须支付的利息由出口商承担。 3进口商何时获得单据？ 进口商凭信托收据（T/R)借单，销货，待汇票到期时付款。 Buyer’s usance credit / Usance credit payable at sight买方远期 / 假远期信用证 对出口商：即期议付，对进口商：远期付款，获得融资。 NOTE：“The usance draft can be negotiated at sight ， discount charges and acceptance commission are for buyer’s account” 议付信用证 Negotiation Credit Restricted negotiation L/C 限制 p133 Freely （open/unrestricted）negotiation L/C 自由（公开） 谁授权议付？ Thinking？？ 议付行对受益人的议付是否有追索权？ 限制及自由信用证中如何规定？ 哪种更有利于受益人？ 限制议付的议付行通常是？ 是否有不可议付信用证？ 武昌理工学院 商学院 即期，延期，承兑三种信用证依次哪种对受益人最有利？ thinking 1、即期 2、承兑/买方 3、承兑/卖方 4、延期 直开信用证 Straight Credit / 无议付信用证 Non-negotiable Credit Background for Straight Credit：p134 Straight credit is typically used in domestic trade and for standby credits. In both situations, confirmation or negotiation is considered unnecessary. 预支信用证 Anticipatory Credit/ 红条款信用证 Red Clause Credit 1 IT is fannacing by the buyer to the seller 是进口商给予出口商或中间商的融资。出口商或中间商可 提前支付工厂原材料或劳动力费用。p134 2对于进口商，与前T/T的区别——进口商不用预支足额预付款。 P135 可转让信用证 Transferable Credit p135 1 有明确可转让字样“transferable” 2 允许部分转让 3 可以有一个一上的受益人 4 只能转让一次 5 银行费用由第一受益人承担 p137 1 可转让信用证的修改 2 原证与新证的关系 背对背信用证 Back-to-Back Credit 1 The primary credit DOES NOT state transferable