信用证ppt课件.pptxVIP

3.1 信用证概述3.2 信用证种类3.3 信用证实务一、什么是信用证(Letter of Credit)？信用证是银行(开证行)根据买方(申请人)的要求和指示向卖方(受益人)开立的、在一定期限内凭规定的单据符合信用证条款，即期或在一个可以确定的将来日期，兑付一定金额的书面承诺。简言之，信用证是一种带有条件的银行付款书面承诺。 3.1 信用证概述1.信用证的基本当事人？2.“有条件”指什么？3.如何理解“付款”？信用证的基本当事人开证申请人（进口商）受益人（出口商）3将信用证通知受益人1申请开证2寄信用证 开证行通知行凭规定的单据货运单据 注意: 严格符合的原则 单单一致 单证一致(1)主要单据商业发票保险单据原产地证书装箱单重量单(2)附属单据海关发票商检证书对付款的理解:(1)即期付款(2)对远期汇票的承兑(3)对延期付款提供保证(4)对货运单据的议付The UCP600 defines a letter of credit as any arrangement, however named or described, that is irrevocable and thereby constitutes a definite undertaking of the issuing bank to honour a complying presentation.Honor 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’) drawn by the beneficiary and pay at maturity if the credit is available by acceptanceNegotiation means the purchase by the nominated bank of drafts ( drawn on a bank other than the nominated bank) and/or documents under a complying presentation by advancing or agreeing to advance funds to the beneficiary on or before the banking da on which reimbursement is due to the nominated bank. 议付指在相符交单下,在其应获偿付的银行工作日当天或之前向受益人预付或者同意预付款项,从而购买汇票(其付款人为指定银行以外的其他银行)及/或单据的行为 Complying presentation means a presentation that is in accordance with the terms and conditions of the credit, the applicable provision of these rules and international standard banking practice. 相符交单指与信用证条款,本惯例的相关适用条款以及国际标准银行实务一致的交单.A Credit is a conditional undertaking of payment by a bank.二、信用证的特点1、开证行负第一性的付款责任A written undertaking on the part of the issuing bank.2、信用证是一项独立文件Independent of the sales contract3、信用证以单据为处理对象（单据交易)Exclusively dealing with documents三、信用证的作用保证作用融通作用Procedure for open a credit or amendment of credit1.Sales comtractBuyer(Applicant)Seller(Beneficiary)6. Amendment notification2. Apply to open credit4. Credit advise5.Order of amendment3. Documentary creditAdvising bank Issuing ban