英文单证项目教学四.DOC

英文单证 项目教学四 课题：Letter of Credit 一、学习目标： 1. Understand the exact meaning of terms and conditions in an L/C 2.English used in formal L/C 3. Structure of an L/C 二、 学习内容： 1. Kinds of L/C 2. Content of the L/C (一)What is letter of Credit? 概念 It’s a kind of written document issued by a bank on application of the importer in which the bank promises to pay on certain conditions. 信用证是银行应进口商要求开立的一种有条件的承诺付款的书面文件。 （二）What is the relationship between L/C and the Contract? L/C is opened against a contract. Upon it is accepted, it becomes an independent document and will not be subject to the contract any more. 信用证根据合同开立，一旦被接受则成为独立的文件，不再受合同约束。 （三）Kinds of L/C 信用证的种类 There are 12 kinds of letters of credit mentioned here. Such as: revocable L/C/irrevocable L/C 可撤销信用证/不可撤销信用证 confirmed L/C/unconfirmed L/C 保兑信用证/不保兑信用证 sight L/C/usance L/C 即期信用证/远期信用证 Banker’s acceptance credit 银行承兑信用证 Deferred payment credit 延期付款信用证 transferable L/C(or)assignable L/C(or)transmissible L/C /non-transferable L/C可转让信用证/不可转让信用证 divisible L/C/indivisible L/C 可分割信用证/不可分割信用证 revolving L/C 循环信用证 L/C with T/T reimbursement clause 带电汇条款信用证 L/C without recourse / L/C with recourse 无追索权信用证/有追索权信用证documentary L/C/clean L/C 跟单信用证/光票信用证 deferred payment L/C/anticipatory L/C 延期付款信用证/预支信用证12.back to back L/Reciprocal L/C 对背信用证/对开信用证 Usance L/C payable at sight or Buyer’s usance L/C 假远期L/C或买方远期L/C The purpose we learn about the categories of L/C is to find out what kind of L/C it is when we check an L/C. You should make sure whether it is a revocable or irrevocable L/C, a sight L/C or a usance L/C but payable at sight? Make sure that it is the L/C that we’ve stipulated in the contract. (四)Basic content of an L/C 信用证的基本内容 1. Parties concerned in an L/C 1) applicant/for account of/accountee orderer / opener/in the name of/at request of/you are authorized to draw on 授权你方向...开具汇票 2) issuing/establishing/opening bank advising bank 通知行notifying bank 通知行advised through…bank 通过……银行通知advised by airmail/cable th