第9课付款条件TermsOfPayment.docxVIP

第 9 课 付款条件 Terms Of Payment 教学目的要求： 了解信用证的有关知识：含义、特点、当事人、种类、开证步骤等知识；了解信用证修改和展期的原因及如何写此类信函；了解几种结算 方式的利弊；了解如何撰写催开信用证的信函； 掌握托收的含义和 D/P、 D/A 等概念 教学重点与难点： 撰写催开信用证的信函；托收的含义和 D/P、D/A 等概念 教学时数： 共计 2 学时 （其中理论课 2 学时，实验课 学时，习题课 学时，讨论课 学时） 教学内容与方法： 9.1 Types of L/C Letters regarding payment often fall into the following types: discussing mode of payment, urging establishment of L/C, amending L/C or asking for extension of L/C. 1.What are the common types of L/C? irrevocable documentary L/C revolving L/C standby L/C back-to-back L/C What are the parties generally involved in a documentary L/C? the applicant (buyer/importer) the issuing / opening bank the advising bank the confirming bank (if any to give further assurance of payment ) the paying / negotiating / accepting bank the beneficiary (the seller / exporter) 2.other types of letter of credit (L/C) Sight L/C 即期信用证 Time or Usance L/C 远期信用证 payable atdays ’见sight票后 天付款 payable atdays after date of draft出票后 天付款 payable atdays issuedafter date of B/L 提单签发日期后 付款 Revocable and Irrevocable L/C 可撤消 /不可撤消信用证 Confirmed and Unconfirmed L/C 保兑和不保兑 Transferable and Divisible L/C 可转让和可分割 L/C with and without recourse 有追索权和无追索权 Documentary L/C and Clean L/C 跟单信用证和光票信用证 Anticipatory L/C and packing credit 预支信用证和打包贷款 Revolving L/C 循环信用证 Automatic revolving L/C 自动循环信用证 Non-automatic revolving L/C 非自动循环 Cumulative revolving L/C 可积累循环 Non-cumulative revolving L/C 不可积累循环 (10) Circular L/C or traveler ’ s L/C 流通和旅行信用证 standby credit 备用信用证 back-to-back credit 背对背信用证 3.What other methods are also in common use besides L/C? documents against payment (D/P) documents against acceptance (D/A) In such cases, banks are are only responsible to collect or remit the payment and will no be liable for non-payment. 4.How does a letter of credit compare with D/P and D/A are far as the exporters are concerned? Remittance and collection are two kinds of commercial credit, while letter of credit belongs to banker ’ s creditTothe. exporter, an L/C is be