第十一讲信用证 国际贸易理论与实务.ppt

* * * * 在承兑信用证中，远期汇票将获得银行的承兑，并可以贴现。根据远期汇票贴现的利息负担主体不同，可将承兑信用证分为卖方远期信用证（真远期）和买方远期信用证（假远期）。 真远期信用证中，贴现的利息和费用由出口方承担，它体现的是出口方对进口方的资金融通。 假远期信用证中，贴现的利息和费用由进口方承担，它体现的是开证行对进口方的资金融通。 * 1、南德公司和香港东泽科技公司签订虚假贸易合同 2、南德公司没有出口权，湖北轻工业进出口公司为外贸代理 3、湖北公司作为进口方代理，向银行申请开证 4、开证 5、通知 6、东泽公司伪造全套信用证项下单据，向指定银行交单 7、单寄开证行 8、开证行承兑汇票（仅审核单据表面一致） 9、东泽公司将银行承兑汇票在汇丰、渣打等银行贴现 10、扣除利息和费用后，将贴现款项汇交南德公司 牟其中当时的做法是循环开立180天远期承兑信用证，平均每10天开立一份信用证，每份金额平均为243万美元。从申请开证，到中行承兑汇票贴现，大约需要两个月，但是南德公司六个月之后才须向中行付款，这样，可以使用银行资金四个月。牟其中共贴现了31分信用证，金额为七千多万美元，折合人民币六亿多元。其中，一部分用以支付银行到期款项，但有两千多万美元没有偿还。 牟其中认为，远期信用证的作用之一就是融资，因此他利用远期信用证不是诈骗。但是专家认为，信用证欺诈不是目的犯，而是行为犯，伪造全套信用证项下单据即构成诈骗。 Deferred Payment Credit 表示方法: This credit is to expire on or before (date) at place and is available with issuing bank or advising bank/other bank( Nominated Bank) by □ payment at sight ? deferred payment at: 30 days after date of shipment □ acceptance of draft at ___ days after □ negotiation? Against the documents detailed herein: □ and Beneficiary’s draft at sight drawn on: ⑤Deliver goods ⑥B/L ⑦Documents(B/L、invoice..) ②Application ③issue L/C ④Advise L/C Hand in B/L Deliver goods Seller/beneficiary Buyer/applicant paying bank/advising bank issuing Bank 延期付款信用证业务流程 ① sale contract Term of payment:L/C ⑨Doc. 12 reimbursement ⑧undertaking: If documents comply with L/C, nominated Deferred Payment Bank would accept docs. engage that payment would be made at maturity when debit Issuing Bank’s a/c credit beneficiary’s a/c. 3.Acceptance credit(承兑信用证) A credit available by acceptance, under which a bank specifically nominated therein is authorized to accept the draft drawn under the credit. The draft there under must be a time bill drawn on the issuing bank, advising bank. Or any other drawee bank. The purpose of an acceptance credit is to give the importer time to make payment. If he can resell the goods before payment falls due, he can use the proceeds to meet the bill of exchange. In this way, he avoids the necessity of borrowing money to finance the tran