国际贸易实务 信用证 LETTER OF CREDIT.ppt

国际贸易理论与实务Letter of Credit 广东松山职业技术学院外语系 Contents（内容） Objectives（学习目标） PAYMENT METHODS 三大类付款方式使用情况比较 Introduction Introduction to Letter of Credit? ----What is L/C? An L/C is the written promise of a bank that acts at the request and on the instructions of the applicant and undertakes to pay the beneficiary the amount specified in the credit, provided that the terms and conditions of the credit are observed by the beneficiary. Advantages of a letter of credit Characteristics of L/C（特点） Parties to an L/C（当事人） Parties in the L/C Procedures of L/C Procedures of L/C（流程） Contents of a L/C CONTENTS Main documents of L/C Document of L/C SAMPLE OF DRAFT L/C Examination Soft clause of L/C L/C Amendment Example of amendment Example of amendment Classification of letters of credit Classification of letters of credit Special Types of L/C HOMEWORK Thank You! 广东松山职业技术学院 * * L/O/G/O Introduction （信用证简介） Contents （信用证内容） procedure （信用证使用） amendment （信用证修改） 4 1 2 3 L/C IS ONE OF THE INTERNATIOANAL TRADE PAYMENT METHODS Why do we choose L/C? What is L/C ? How to carry out the L/C? Whom are involved in L/C? Why? Whom? How? What? 信用证 REMMITANCE COLLECTION D/P D/A T/T D/D M/T PAYMENT METHODS 电汇 票汇 信汇 承兑交单 付款交单 L/C D/A承兑交单 D/D票汇 M/T信汇 D/P付款交单 L/C信用证 T/T电汇 0% 20% 40% 60% 80% 100% 8.5% 10.5% 3.7% 11.2% 18% 49.3% REMMITANCE ,COLLECTION,LETTER OF CREDIT 汇付 托收 信用证 UCP600：Means any arrangement, however named or described, that is irrevocable and thereby constitutes a definite undertaking of the issuing bank to honor a complying presentation. From the importer’s point of view From the exporter’s point of view FIRST SECOND receive payment against the shipping documents when shipping the goods, no worry about difficulties in foreign exchange transfer deposit a margin in the bank as a security money obtain shipping documents representing the title of