第五章信用证(上).pptxVIP

第五章　信用证（上） （ Letter of Credit ）;信用证（１）;一、什么是信用证;UCP600对信用证的定义： 　Credit means any arrangement, however named or described, that is irrevocable and thereby constitutes a definite undertaking of the issuing bank to honor a complying presentation. （信用证意指一项约定，不论其如何命名或描述，它是由开证行开出的不可撤销的对相符单据确定付款的承诺。）;Honor means:（Honor “承付”意指：） 　a. to pay at sight if the credit is available by sight payment.（对即期付款信用证的付款） 　b. to incur a deferred payment undertaking and pay at maturity if the credit is available by deferred payment.（对延期付款信用证的延期付款承诺并到期付款） 　c. to accept a bill of exchange (“draft”) drawn by the benefici