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国际结算 CH5 Letter of credit

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letter of credit翻译

letter of credit翻译

letter of credit翻译
信用证（letter of credit）是指由买方的银行以买方的名义，向卖
方的银行发出的一种有关国际贸易的支付方式。

它的原则是：买方的银行
承诺支付给卖方指定金额的钱，只要卖方能够提供指定的货品或服务证明，并满足其他条款。

信用证的出现有助于加强买卖双方的信任，确保交易的
安全性。

信用证是保证国际贸易支付的重要手段。

买卖双方中，买方希望确认
购买的货物是否满足约定标准，也希望卖方能够按时到货；而卖方希望保
证货款的安全，也希望能够与买方建立更长久的合作关系。

信用证能够双
方都满足其所需。

一般地，一个信用证包含了四方的信息，即卖方和买方，以及卖方和
买方的银行。

在贸易过程中，卖方向买方发货的时候，卖方的银行必须先
获得买方银行的确认，买方的银行才会向卖方支付货款。

卖方银行开出的
信用证是对卖方的一种担保，如果买方的银行没有严格按照信用证的条款
支付，卖方的银行有权要求买方支付损失。

所以，信用证是保障国际贸易
交易安全及双方利益的重要保证措施。

国际结算名词解释

国际结算名词解释

国际结算(International settlement):是指两个处于不同国家的当事人，（因为商品买卖、服务供应、资金调拨、国际借贷）通过银行进行的货币收付业务。

汇票(Bill of Exchange):是由一人向另一人签发的书面的无条件的命令，要求其立即、或定期，或在将来可以确定的时间，把一定金额的货币支付给一个特定的人，或他的指定人，或来人。

本票(Promissory Note):是一项书面的无条件的支付承诺，由一人做成，并交给另一人，经制票人签名承诺即期或定期或在可以确定的将来时间，支付一定数目的金钱给一个特定的人或其指定人或来人。

支票(Cheque):是一种以银行为付款人的即期汇票。

汇款(Remittance):由汇款人委托给银行，将款项汇交给收款人的一种结算方式，是一种顺汇方式。

托收(Collection):是委托收款的简称。

卖方在装船后根据贸易合同的规定，委托当地银行通过买方所在地银行向买方收取货款的行为。

信用证(Letter of Credit):是一种银行开立的有条件的承诺付款的书面文件。

商业发票(COMMERCIAL INVOICE):是出口商向进口商开立的发货价目清单，记载有货物名称、数量、价格等内容，是卖方向买方计收货款的依据。

海运提单(Marine/Ocean Bills of Lading):是要求港至港（Port to Port)的运输单据。

是由承运人或其代理人根据海运合同签发给托运人的证明文件，表明货物已经装上指定船只或已经收妥待运，约定将货物运往载明的目的地，交给收货人或提单持有人。

保险单(INSURANCE policy):是保险公司对被保险人的承保证明，又是双方之间权利义务的契约，在被保险货物遭受损失时，它是被保险人索赔的主要依据，也是保险公司理赔的主要依据。

分行(Branch Bank):到国外开设自己的分支机构。

国外分行是其总行在东道国经营常规银行业务的合法经营机构。

国际结算英文

国际结算英文

1、correspondent bank 代理银行2、clean collection 光票托收3、commitment fee 承诺费4、letter of credit 信用证5、letter of guarantee 担保书、保函6、single factoring （保理）7、Financial documents 金融单据8、reimbursement of remittance cover 汇款的偿付9、Accommodating draft 融通汇票10、expiry date 到期日11、Certificate of origin 原产地证书12、bill of lading 海运提单13、Promissory note 本票14、insurance policy 保险单15、Commercial check 商业汇票16、Credit is available for acceptance of your drafts at 90 days sight drawn on us本信用证可以凭你方对我方开立的90天期汇票承兑17、Beneficiary's drafts is negotiable at sight by the negotiating bank .受益人的汇票可由议付行见票即付18、Usance draft to be negotiated at sight basis远期汇票将即期议付19、Although drafts are drawn at 90 days sight ,they will receive payment at sight upon presentation of document in full compliance with l/c terms90天期远期汇票如单证相符可以即期付款20、Drawings against this credit are authorized only up to 97% of this face amount of the invoice submitted该信用证汇票金额应为所提交发票面值的97%。

国际结算principles letter of credit

国际结算principles letter of credit

思考：
• 如果你作为进口方发现出口方存在信用 证欺诈，你应该如何应对？
信用证原则之五
ห้องสมุดไป่ตู้
欺诈例外的例外原则
• 例子
《最高人民法院关于审理信用证纠纷案件若干问 题的规定》2006
• 第十条 人民法院认定存在信用证欺诈的，应 当裁定中止支付或者判决终止支付信用证项下 款项，但有下列情形之一的除外： • • （一）开证行的指定人、授权人已按照开 证行的指令善意地进行了付款；
letter of credit
-basic principles of credit
• 独立原则 • 抽象原则
• 独立抽象原则 • 单证相符原则 • 欺诈例外原则 • 欺诈例外的例外原则
信用证原则之一 Independence Principle of Letter of Credit
独立原则
信用证原则之三
单证相符原则
• • • • 单证严格相符原则 单、证一致 单、单一致 单、同一致 • 银行审单角度
• 企业制单角度
• 企业收单角度
“相符”原则的变化
严格的镜像原则
Mirror image
There is no room for documents which are Almost the same, or which will do just as well
（二）开证行或者其指定人、授权人已对 信用证项下票据善意地作出了承兑； • （三）保兑行善意地履行了付款义务； • （四）议付行善意地进行了议付。
善意
• • •
•
什么是“善意”？ 银行自己未参与欺诈 银行不知道欺诈的存在 银行尽到了合理谨慎，比如欺诈在单据 表面并不明显 除开证行之外，付款、承兑或议付的银 行必须是被指定银行，非被指定银行的 行为不被认为是善意的。

国际结算CH5Letterofcredit

国际结算CH5Letterofcredit

Ask to guarantee payment to exporter
Pay against documents not goods.
Documents
Banker
Banker does not care about goods, for bankers do not know about goods.
Exporter
Benefits of credit
Deliver goods
Carrier
Deliver goods
Importer
Long distance, hard to get to know each other
Guarantee payment against documents stipulated in LC
the reimbursing bank shall not examine the documents
Exporter Beneficiary
The flow chart of L/C)
1 Contract Term of payment: L/C 2Buyer applies L/C according to Contract
both buyers and sellers ❖ Abide by UCP600
Parties to a L/C
❖ 开证申请人（Applicant/buyer）
➢ Liable for payment to the issuing bank provided no discrepancy between documents and the credit;
通知行（Advising bank）
Accurately transmit the terms of credit and check the apparent authenticity of the credit

Ch05letter of credit 信用证

Ch05letter of credit 信用证
金融 学院
chapter 5 letter of credit
金融教研室 崔文芳
为什么使用信用证
Seller
Your bank must guarantee the payment, otherwise no contract.
I will undertake to you to pay immediately provided that the documents handed in by you conform to terms and conditions of letter of credit.
信用证的作用
保证出口商安全收款，进口商安全收货； 银行为进出口商提供资金便利，使相隔很远、互不信任的商
人能进行贸易。
信用证是较完善的结算方式，但是它给进出口双方的保障只是相对的、 一定程度的。
Contents of L/C
L/C usually includes the following items: • Basic clauses 基本条款 • Document clauses 单据条款 • Goods clauses 货物条款 • Shipment clauses 运输条款 • Other clauses 其他条款
Other clauses 其他条款
• Instructions to advising bank 对通知行的指示 • Instructions to negotiating or paying bank 对议 付行的指示
– Endorsement clause 背书条款 – Method of dispatching documents 寄单方式 – Method of reimbursement 索汇方式

LetterofCredit信用证具体说明（中英文对照）

LetterofCredit信用证具体说明（中英文对照）Letter of CreditSEQUENCE OF TOTAL *27 : 1/1FORM OF DOCUMENTARY CREDIT * 40A : IRREVOCABLE DOCUMENTARY CREDIT NUMBER *20 :DATE OF ISSUE *31C :DATE AND PLACE OF EXPIRY *31D :050622 IN CHINA 050622在中国到期APPLICANT *50 :BENEFICIARY *59 :CHAOZHOU HUALI CERAMICS FACTORYFENGYI INDUSTRIAL DISTRICT, GUXIANG TOWN, CHAOZHOU CITY,GUANGDONG PROVINCE,CHINA.潮州华利陶瓷洁具厂CURRENCY CODE, AMOUNT *32B :CURRENCY USD AMOUNTAVAILABLE WITH....BY. (41)STANDARD CHARTERED BANKCHINA AND/OR AS BELOW 渣打银行或以下的BY NEGOTIATION 任何议付行DRAFT AT 42C :DRAWEE 42A :PARTIAL SHIPMENTS 43P :NOT ALLOWED 不可以TRANSHIPMENT 43T :LOADING ON BOARD/DISPATCH/TAKING IN CHARGE AT/FROM 44A:TRANSPORTATION TO 44B :LATEST DATE OF SHIPMENT 44C :ESCRIPTION OF GOODS AND/OR SERVICES 45A :OCUMENTS REQUIRED 46A :+SIGNED COMMERCIAL INVOICE IN QUINTUPLICATE MADE OUT IN THE NAME OF APPLICANT INDICATING CIF VALUE AND THE ORIGINE OF THE GOODS SHIPPED.+PACKING LIST/WEIGHT MEMO IN QUADRUPLICATE MENTIONNING TOTAL NUMBER OF CARTONS AND GROSS WEIGHTAND MEASUREMENTS PER EXPORT CARTON.*FREIGHT PAYABLE AT DESTINATION AND BEARING THE NUMBER OF THISCREDIT.运费在目的港付注明该信用证号码*PACKING LIST IN 3 COPIES.装箱单一式三份*CERTIFICATE ISSUED BY THE SHIPPING COMPANY/CARRIER OR THEIR AGENT STATING THE B/L NO(S) AND THE VESSEL(S) NAME CERTIFYING THAT THE CARRYING VESSEL(S) IS/ARE: A) HOLDING A VALID SAFETY MANAGEMENT SYSTEM CERTIFICATE AS PER TERMS OF INTERNATIONALSAFETY MANAGEMENT CODE ANDB) CLASSIFIED AS PER INSTITUTE CLASSIFICATION CLAUSE 01/01/2001 BY AN APPROPRIATE CLASSIFICATION SOCIETY 由船公司或代理出有注明B/L号和船名的证明书证明他们的船是:A)持有根据国际安全管理条款编码的有效安全管理系统证书; 和B)由相关分级协会根据2001年1月1日颁布的ICC条款分类的.*COMMERCIAL INVOICE FOR USD11,202,70 IN 4 COPIES DULY SIGNED BYTHE BENEFICIARY/IES, STATING THAT THE GOODS SHIPPED:A)ARE OF CHINESE ORIGIN.B)ARE IN ACCORDANCE WITH BENEFICIARIES PROFORMA INVOICE NO. HL050307 DATED 07/03/05.由受益人签署的商业发票总额USD11,202,70一式四份，声明货物运输：A)原产地为中国B)同号码为HL050307 开立日为07/03/05的商业发票内容一致:047A: ADDITIONAL CONDITIONS附加条件* THE NUMBER AND DATE OF THE CREDIT AND THE NAME OF OUR BANK MUSTBE QUOTED ON ALL DRAFTS (IF REQUIRED).信用证号码及日期和我们的银行名必须体现在所有单据上(如果有要求)*TRANSPORT DOCUMENTS TO BE CLAUSED: ’VESSEL IS NOT SCHEDULED TOCALL ON ITS CURPENT VOYAGE AT FAMAGUSTA,KYRENTA OR KARAVOSTASSI,CYPRUS.运输单据注明" 船在其航行途中不得到塞***的Famagusta, Kyrenta or Karavostassi这些地方*INSURANCE WILL BE COVERED BY THE APPLICANTS.保险由申请人支付*ALL DOCUMENTS TO BE ISSUED IN ENGLISH LANGUAGE.所有单据由英文缮制*NEGOTIATION/PAYMENT:UNDER RESERVE/GUARANTEE STRICTLY 保结押汇或是银行保函PROHIBITED. 禁止*DISCREPANCY FEES USD80, FOR EACH SET OF DISCREPANT DOCUMENTSPRESENTED UNDER THIS CREDIT,WHETHER ACCEPTED OR NOT,PLUS OURCHARGES FOR EACH MESSAGE CONCERNING REJECTION AND/OR ACCEPTANCEMUST BE BORNE BY BENEFICIARIES THEMSELVES AND DEDUCTED FROM THEAMOUNT PAYABLE TO THEM.修改每个单据不符点费用将扣除80美元(最多40)*IN THE EVENT OF DISCREPANT DOCUMENTS ARE PRESENTED TO US ANDREJECTED,WE MAY RELEASE THE DOCUMENTS AND EFFECT SETTLEMENT UPONAPPLICANT’S WAIVER OF SUCH DISCREPANCIES,NOTWITHSTANDING ANYCOMMUNICATION WITH THE PRESENTER THAT WE ARE HOLDING DOCUMENTS ATITS DISPOSAL,UNLESS ANY PRIOR INSTRUCTIONS TO THE CONTRARY ARERECEIVED.如果不符点是由我方提出并被拒绝，我们将视为受益人放弃修改这个不符点的权利。

国际结算业务常见单据(2)[会计实务-会计实操]

国际结算业务常见单据(2)[会计实务，会计实操]2.国际贸易结算方式（1）信用证（L/C）。

信用证（Letter of Credit）是由银行向出口商提供付款保证的支付方式。

在采用信用证支付方式时，银行付款是以出口商提交信用证规定的单据为条件的，因此国际贸易结算中使用的信用证基本上都是跟单信用证。

对于信用证，最主要的是把握住一点，即信用证是一家银行对信用证受益人有条件的付款承诺，这个条伴就是受益人提交完全符合信用证所规定的单据。

从这一点出发，一个出口商（一般是信用证的受益人）若想安全及时获得信用证款项，必须完全按信用证规定办，而不能依照有关贸易或商务合同办，尽管信用证可能是根据有关合同开立的。

反过来说。

一个进口商（一般是信用证申请人）若想保护自己的权益，亦只能按信用证规定办。

这里所说的“信用证规定”仍然是信用证所规定的单据。

进一步说，判断受益人在信用证项下支取款项的要求是否成立，就是判断受益人提交的单据是否完全充分地体现了信用证所规定的每一条件得到满足，银行术语称之为是否“单证相符”。

信用证可能涉及的当事人有开证行、受益人、开证申请人。

开证行（Issuing Bank Opening Bank）是作出信用证项下付款承诺的银行，通常与开证申请人位于一地。

在开立信用证时，开证行必须按照开证人提交的申请书办理，由此可见开证申请书是开证行与开证申请人之间的合同。

开证行最主要的权利是可要求开证申请人提供质押品。

这种质押品可以是物品，可以是现金（保证金），也可能是质押或保证文件。

开证申请人（Applicant）为贸易或商务合同的买方。

申请人与开证行之间以开证申请书作为合同；申请人与受益人（即出口商）之间受贸易或商务合同制约。

受益人（beneficiary）是信用证的权利拥有者，这个权利即为可凭与信用证规定相符的单据向开证行支取贷款。

除此之外信用证还涉及通知行（AdvisingBank）、议付行（Negotiating Bank）、保兑行（Con firming Bank）、付款行（Paying Bank）、偿付行（Reimbursing Bank）等。

国际结算chapter 5-Letter of Credit


Letter of credit
（3）Banks deal with documents and not with goods, services and/or other performances to which the documents may relate.
10
Letter of credit
14
Letter of credit
（2）Issuing/opening bank开证行：which issues a credit at the request of an applicant The issuing bank must: a. issues/amends the credit in accordance with the instructions of the applicant b. exams the documents with cautiousness if a presentation is complying within five banking days following the day of presentation c. assume primary liability
7
Letter of credit
However, according to UCP600, an issuing bank should discourage any attempt by the applicant to include, as an integral part of the credit, copies of the underlying contract, proforma invoice and the like.
8
Letter of credit

Letter of Credit 国际结算 教学课件

Negotiating bank
Questions 1.Which bank has the right of recourse to beneficiary when the issuing bank dishonor the documentary bill?
2.Which bank can not be the drawee bank of the draft under credit?
指定银行 Nominated Bank
八、承兑行(ACCEPTING BANK)
九、偿付行(REIMBERSING BANK)
Confirming bank
Applicant
Issuing bank
Advising bank
Accepting/ Paying bank
Beneficiary
Reimbursing bank
6.2.4 Types of Credit 信用证的种
类According to whether it can be revoked or not
按是否可撤销分类
2. Irrevocable credit 不可撤销信用证
1) Definition A credit that constitutes a definite undertaking of the issuing bank to make payment, it can’t be cancelled/modified without the express consent of the issuing bank, the confirming bank(if any) and the beneficiary.
Question
A negotiating bank made payment to the beneficiary against a set of complied documents on 5, March, the issuing bank airmailed a notice of cancellation to the negotiating bank on 7, March. Can the issuing bank cancel its obligation of payment?
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当进出口商首次接触、相互不了解时，双方无法根据对方的商业 信用成交 – 买方担心卖方不按照合同要求交货，例如不按时交货 、货物质量不符合合同要求等等；卖方担心买方不按时付款或不 付款。此时，双方可借助银行信用成交。买方银行用自己的信用 向出口商保证；只要卖方提交的单据符合信用证的要求，银行保 证付款。银行还向买方保证按照买方要求开立银行信用证，并认 真审核卖方提交的单据，如果单据不符合信用证要求，银行会拒 绝付款，否则银行负责赔偿买方。买方按照合同要求向银行申请 开立信用证，其内容包括商品名称、数量、规格、价格、金额、 包装、最迟交货期、最迟交单日期、单据种类和份数等等。总 之，买方将自己的所有担心全部写入银行信用证中，并要求银行 为其把关。卖方收到买方银行开来的信用证时就可放心备货和装 运货物，因为卖方知道银行必须遵守诺言 – 银行靠信誉生存，否 则银行就会出现挤兑。在银行信用证业务中，银行必须谨慎小心 ，避免卷入买卖双方的纠纷。银行提供有偿服务。信用证业务属 于表外业务。
Chapter five Letter of credit



The concept and characteristics of a L/C Contents of a L/C Parties to a L/C Procedures of a documentary credit operation Types of credit Examination of a L/C
Importers and exporters could not enter into a contract on the basis of commercial credit when they contact for the first time and not know each other well. The buyers are worried that the seller might not deliver goods in terms of contract, e.g. not deliver on schedule or the quality of goods might not comply with the specification of contract, while the sellers are worried that buyers might not make payment on schedule or refuse to pay. If so, both sides can enter into a deal with the help of banks，in which buyer’s bank could assure the seller with bank’s credit that so long as complied documents are submitted by seller, banks would pay and that banks would issue L/C in term of buyer’s requirements and examine the documents presented by seller. If documents do not comply with L/C’s requirements, bank would reject them. Otherwise, bank would compensate buyer. Buyers apply for issuing L/C at his bank, the contents of which include the description of goods, its quantity, specification, price and amount, packing, latest shipment and documents presentation and their categories and numbers, etc. To sum up, buyer can write all his concerns into L/C and ask bank to check on them. Sellers are to produce and make shipment when receiving the L/C issued by bank, for seller is certain that bank have to abide by his promise – banks live on credit, otherwise there would be run on banks. In L/C transaction, banks must keep both eyes open to avoid the involvement in the disputes between buyer and seller. Banks offer the service with compensation. L/C belongs to off-balance sheet business.
The concept of a L/C

A L/c is a written promise by the issuing bank to the beneficiary, under which the bank will pay a sum certain in money to the beneficiary if the beneficiary of the L/C provides the bank with specified documents within a prescribed time period, which all comply with the terms and conditions of the credit.
Seller
Why use letter of credit？
Your bank must guarantee the payment, otherwise no contract.
I will undertake to you to pay immediately provided that the documents handed in by you conform to terms and conditions of letter of credit. O.K, I will let my bank guarantee the payment against conditions I prescribe.
Characteristics of a L/C
Primary Liability of the issuing bank to make payment Independent of the sales contract Exclusively dealing with documents High level of protection and security to both buyers and sellers Abide by UCP600

Parties to a L/C

开证申请人（Applicant/buyer）
Liable for payment to the issuing bank provided no discrepancy between documents and the credit; right to examine the documents and refuse payment; any requirement of the applicant should be satisfied by certain documents and clearly indicated when making credit application


开证行（Issuing bank/the buyer’s bank）
By issuing a credit the issuing bank undertakes full responsibility for payment
信用证意指一项约定，无论其如何命名或描述，该约定 不可撤销并因此构成开证行对于相符提示予以兑付的确 定承诺。
The concept of L/C
Honor means: to pay at sight if the credit is available by sight payment. to incur a deferred payment undertaking and pay at maturity if the credit is available by deferred payment. to accept a bill of exchange (“draft”) drawn by the beneficiary and pay at maturity if the credit is available by acceptance.
买方
需要银行做 付款担保人
开证行
银行信用高于商业信用
The concept of L/C
UCP600
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.
Pay against documents not goods.
Ask to guarantee payment to exporter
Documents
Banker