经济学国际结算中的支付方式.pptxVIP

会计学;一、信用证的定义;;; 出借银行信用 提高信用等级 提供资金融通 ;改造信用证;对三方有利的创造;;Letter of Credit；L/C;;第10页/共111页;O/A 记帐贸易;“高消费”的只言片语;;;;;二、信用证的基本当事人 ;（一）开证申请人;（二）开证行;（三）受益人;（四）通知行;（五）付款行;（六）议付行Negotiating bank;;三、信用证方式的业务流程 ;四、信用证的内容;;Name of Issuing Bank： ;RECEIVED: 6 OCT 2001 TRANSMISSION NETWORK: SW 700 ISSUE OF DOCUMENTARY CREDIT INCOMING PRIORITY: NORMAL FROM: AGRANI BANK TEJGAON I/A BR, DHAKA,BANGLADESH ? TO: BANK OF CHINA WUHAN BRANCH ZHONGYIN BUILDING 854 ZHONGBEI ROAD WUHAN CHINA MESSAGE USER REF: 401 108 ? SEQUENCE OF TOTAL: 1/1 27 FORM OF DOC. CR: IRREVOCABLE 40A DOC.CREDIT NUMBER: 610013971 20 DATE OF ISSUE: 10 OCT 2001 31C DATEPLACE OF EXP: 10 DEC 2001 //CHINA 31D APPLICANT:FLORENCE FLORENCE SEASONS GARMENT CO.,LTD 50 22 BHABAN,3RD FLOOR100, MOHAKHALL,C/A BENEFICIARY: WUHAN MEDIA I/E TRADE CO.,LTD. 59 NO.187 ZHONGSHAN ROAD, WUHAN CHINA CURRENCY AND AMOUNT: USD 38,677.00 32B AMT. SPECIFICATION: 5/5 39A AVAIL.WITH/BY: BANK OF CHINA WUHAN BRANCH BY PAYMENT 40A PARTIAL SHIPMENTS: PROHIBITED 44B TRANSSHIPMENTS: ALLOWED 43T SHIPMENT FROM: SHIPMENT FROM ANY SEAPORT IN CHINA 44A SHIPMENT TO: CHICAGO U.S.A. 44B LATEST SHIPMENT DATE: 31 OCT 2001 44C SHIPMENT OF(GOODS): ACCORDING PROFORMA INVOICE NO.WM910706 45A DOCUMENTS REQUIRED: CLEAN ON BOARD OCEAN BILL OF LADING IN 2/0 46A (ORIGIN ALS/COPIES),ISSUED TO THE ORDER OF , NOTIFY APPLICANT STATING FREIGHT AMOUNT PREPAID, WHICH VALUE MUST BE SAME AS INDICATED IN COMMERCIAL INVOICE. ++2/0 (ORIGINAL/COPIES) OF APROVAL SAMPLES CERTIFICATE +PACKING LIST IN 2/0 (ORIGINAL/COPIES) +COMERCIAL INVOICES IN 2/0 (ORIGINAL/COPIES), SPECIFYING ALL MERCHANDISE, STATING VALUE FOB, FREIGHT AND CFR. ;Name of Issuing Bank： ;Partial Shipments： □ allowed □ not allowed ;1、Signed commercial invoice and 3 copies 2、Packing list and 3 copies showing the individual weight and measurement of each item. 3、Full set clean on board ocean bills of la