国际结算信用证培训讲座.pptVIP

第四章 信用证 4.1 信用证结算方式概述 信用证的产生 托收基础上演变而来，克服了托收的缺陷，银行作为第三者充当中间人和担保人，从而解决了进出口双方的顾虑。 信用证属于逆汇 一、信用证的概念：UCP600 Credit means any arrangement, however named or described, that is irrevocable and thereby constitutes a definite undertaking of the issuing bank to honour a complying presentation. 信用证是指一项约定，不论其如何命名或描述，它是不可撤销的，因而构成开证行对提交的符合信用证条件和条款的单据予以对付的确定性承诺。 Honour means: a. to pay at sight if the credit is available by sight payment. b. to incur a deferred payment undertaking and pay at maturity if the credit is available by deferred payment. c. to accept a bill of exchange (draft) d