第十九章国际贸易结算InternationalSettlement.pptVIP

武昌理工学院商学院①OnlyIRREVOCABLEL/Ccanbeconfirmed②ConfirmingbanktakestheSAMEprimaryliabilityofpaymentforbeneficiary.③WITHOUTtheconsentsof1-4,canNOTbeamendedorcancelled.P1305.6NoteforConfirmedL/C武昌理工学院商学院AccordingtothemodeofavailabilityP110applicationSightpaymentL/CAcceptanceL/CDeferredpaymentL/CNegotiatingL/C5.6TypesofaL/C---4P131-133Banker’sacceptancecredit(seller’susancecredit)Buyer’sacceptancecredit武昌理工学院商学院SightpaymentL/C----P131Adv.:a)ThebeneficiarycanreceivepaymentfromnominatedbankorissuingbankATONCEuponthepresentationofcomplyingdocuments.b)Thepaymentisfinalandwithoutrecourse.付款是终局性的，无追索权。C)Avoidtherisksofforeignexchangefluctuationsandthenon-paymentbythebuyer.Disadv:whatrisksforbeneficiarywhenusingsightL/C?5.6TypesofaL/C---4P131-133武昌理工学院商学院SightpaymentL/C----P131Note:draftisunnecessaryifDraweeisissuingbanktoavoidstampduties.5.6TypesofaL/C---4P131-133①Whatdoes“Documentary”mean?②WhatdoesCleanmean?③Astosightpayment,whatclausesareshownonthecredit?武昌理工学院商学院武昌理工学院商学院DeferredpaymentL/C又称无汇票远期信用证（记笔记）①进口方何时付款，何时获得单据？对进口方即期交单，远期付款。②对受益人何时收汇？信用证到期结汇，没有汇票，故风险大且不利于融资。③信用证中如何描述？P132“availablewith___BankbydeferredPaymentat_____daysafterthedateofB/L”……提单日后**天/交单后**天④早期使用背景5.6TypesofaL/C4P131-133武昌理工学院商学院P132

延期付款信用证的使用背景早前多用于交货期长达几年的资本货物交易，旨在便于进口商在付款前先凭单提货，并安装、调试甚至投入使用后，再支付设备价款。汇票期限一般仅几个月，不能满足要求。由于不开汇票，后来多用于逃避印花税。武昌理工学院商学院Acceptancecredit（笔记）Banker’sacceptancecredit/seller’susancecredit卖方远期信用证汇票是即期还是远期？商业还是银行汇票？汇票期限？受益人何时获得付款？贴现利息由谁承担？进口商何时获得单据？卖方远期信用证是谁对谁的融资？Buyer’susancecredit/Usancecreditpayableatsight---买方远期/假远期信用证汇票是远期还是即期？受益人何时收款？为什么要即期付款？实质是何种类型信用证？对受益人的付款是否有追索？贴现费用及利息谁承担？买方远期信用证是谁对谁的融资？5.6TypesofaL/C---4P131-133武昌理工学院商学院Acceptancecredit（笔记）Banker’sa