跟单信用证 （68页）.pptVIP

按付款时间不同，可将信用证分为即期与远期信用证。 一、即期信用证（Sight Credit） 即期付款信用证和议付信用证，不论是否要求汇票，均对受益人立即付款，因此都属于即期信用证。 二、?远期信用证（Usance Credit） 包括买方远期信用证（假远期信用证）和卖方远期信用证。 二、?远期信用证（Usance Credit）  1．买方远期信用证（Buyer’s Usance Credit），又称假远期信用证（Usance Credit Payable at Sight） 买方在合同订明使用即期信用证的情况下，申请人要求开立的是远期信用证。该信用证项下的远期汇票经承兑贴现，由买方支付贴现利息，卖方即可获得票面金额，而买方则俟汇票到期日付款。 这里包含银行对进口商的融资。 买方远期信用证常见条款有： (1)???? Draft at 90 days sight on Issuing Bank L/C terms:  a) Immediate reimbursement will be provided by us on receipt of the documents. b) Discount charge is for the buyer’s account. c）Draft drawn under this Credit should be negotiated at sight. (2) Drawee Bank’s discount and/or interest charges and acceptance commission are for the account of applicant and therefore the beneficiary is to receive value for the term drafts as if drawn at sight. 假远期信用证与即期信用证的相同点：对卖方即期支付票面金额。?不同点： 2．卖方远期信用证（Seller’s Usance Credit）  有两种情况： （1）合同订明即期信用证，银行开立远期信用证，到期支付票面金额和利息（由买方承担）。常见条款有： ① Payment made under this Credit is to be effected at 90 days from the date of shipment, interest at the rate of 11% per annum payable from the date of shipment till maturity. ② Interest for 120 days sight will be on opener’s account at LIBOR rate. We undertake to accept and pay at maturity. 这里包含出口商对进口商的融资。  （2）合同订明远期信用证，银行开立远期信用证。常见条款有： ① This Credit is available by acceptance of your draft at 60 days sight on ABC Bank. Payment of drafts drawn under this Credit is to be made at maturity.（承兑信用证） ② Deferred payment 30 days after date of shipment. We shall credit your US dollars account at maturity.（延期付款信用证） 第六条 兑用方式、截止日和交单地点 a.信用证必须规定可在其处兑用的银行，或是否可在任一银行兑用。规定在指定银行兑用的信用证同时也可以在开证行兑用。 b.信用证必须规定其是以即期付款、延期付款、承兑还是议付的方式兑用。 c.信用证不得开成凭以申请人为付款人的汇票兑用。 一、即期付款信用证（Sight Payment Credit）：  受益人开立即期汇票、或不需汇票仅凭单据即可向指定银行(或直接向开证行——直接付款信用证)提示请求付款的信用证。即期付款信用证的套语：This credit is exp