信用证6.ppt

国际结算方式之三 —— 信用证 Letter of credit 3.1 信用证概述 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。 凭规定的单据 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 b