第九講國際貨款的收付 國貿

1、第九章第九章 國際貨款的收付國際貨款的收付引例引例p 2006年底，甲公司與香港乙公司成交一批商品，合同中包裝條款規(guī)定：Packing: all in plywood cases of 10kg net and 2 cases to one bundle and jutted. 甲收到的信用證中的包裝條款為：Packing: all in playwood cases of 10kg net and 2 cases to one bundle。甲公司按照信用證上規(guī)定的包裝條件，裝箱打捆，不加套麻袋，向中國銀行上海分行議付，上海分行向開證行寄出全部單證，開證行和上海議付行對單證沒有提出不符點。貨

2、物運出后8天，客戶乙通知甲：“由于你方包裝未加套麻袋，違反了合同規(guī)定，應承擔責任?！辈⒅厣晷庞米C上訂有“其他均見售貨確認書其他均見售貨確認書”。并通知開證行止付。p 請問：p乙的做法是否有依據？p開證行是否承擔付款責任？p出口商有何教訓？第一節(jié)第一節(jié) 支付工具支付工具 Currency 貨幣貨幣 Currency of the sellers country Currency of the buyers country Currency of a third country Bill 票據票據 Bill of Exchange Promissory Note Cheque or Check1.

3、 Bill of Exchange /Draft 1.1 Meaning of Draft “a bill of exchange is an unconditional order in writing, addressed by one person to another, signed by the person giving it, requiring the person to whom it is addressed to pay on demand or at a fixed or determinable future time a sum certain in money t

4、o or to the order of a specified person or to order” According to British bills act 1882 匯票是一個人一個人向另一個人另一個人簽發(fā)的，要求其見票時或在將來可以確定的時間，對某人或其指定人或持票人某人或其指定人或持票人支付一定金額的無條件書面支無條件書面支付命令付命令 . 根據1882年英國票據法 （1）It must contain the wording like Draft or Exchange or even Bill of exchange（2）It must write unambiguousl

5、y the name and address of the drawee（3）It must contain an unconditional order to pay a definite sum of money（4）It must be in writing and signed by the maker or drawer. （5）It must be payable on demand or at fixed or determinable future time.（6）It must be payable to or to the order of a specific perso

6、n. （7）It must indicate the amount to be paid in words and in figures. （8） date of issue Other contents: number of bills of exchange/reason of issuing ,etc.Drawn UnderL/C NO. DatePayable with interest %per annumExchange forAtSight of this first of exchange(SECOND of exchange being unpaid). Pay to the

7、 order of The sum ofTo Changsha, China. DATE:Bill of exchangeNO.HUNAN MACHINERY IMPORT & EXPORT CORP.DEPT. MANGER（票據行為） （1）to draw/issue（出票）（2）presentation （提示）: presentation for acceptance and presentation for payment（3）Endorsement （背書） Blank Endorsement（空白背書）; order Endorsement（記名背書）； Restrict

8、ive Endorsement（限制性背書）（4）Acceptance（承兌） DrawerDrawer出票人PayeePayee收款人PayePayer付款人issuepresentAcceptpay2. 本票（本票（Promissory Note） A Promissory note is an unconditional promise in writing made by one person(the maker) to another (the payee or the holder) ，signed by the maker engaging to pay on demand or

9、 at a fixed or determinable future time a sum certain in money to or to the order of a specified person or bearer. 本票是一個人向另一個人簽發(fā)的，保證于見票時或定期或于將來可以確定的時間，對某人或其指定人或持票人支付一定金額的無條件的書面支付承諾承諾。 3. 支票（支票（cheque） 支票是以銀行作為付款人的即期匯票。也就是說，支票是銀行存款客戶向他開立賬戶的銀行開出的，授權該銀行即期支付一定金額給一特定人或其指定人或來人的無條件的書面支付命令 A cheque is an un

10、conditional order in writing， addressed by the customer to a bank，signed by that customer authorizing the bank to pay on demand a sum certain in money to or the order of specified person or to bearer.第第2節(jié)節(jié) 支付方式支付方式1. 匯付匯付 remittanceRemitter 匯款人匯款人Remitting bank匯款銀行匯款銀行Receiving bank匯入銀行匯入銀行Payee收款人收

11、款人匯付的方式匯付的方式q電匯（電匯（telegraphic transfer，T/T）q信匯（信匯（mail transfer，M/T）q票匯（票匯（remittance by bankers demand draft，D/D）Use of Remittance Payment in Advance 預付貨款 Cash with Order (C.W.O.) 定貨付現 Cash on Delivery (C. O. D.) 交貨付現/貨到付款（風險大小 應結合具體交易條件分析，例如EXW、DDP術語）福步外貿論壇福步外貿論壇請教高手請教高手,COD 是交貨付現還是貨到付款是交貨付現還是貨到付

12、款我是做機器出口的我是做機器出口的,現客人要求現客人要求50% TT IN ADVANCE, THE BALANCE IN COD, 請問請問COD是交貨付現，還是貨到付款是交貨付現，還是貨到付款? 這樣操作風險大不大這樣操作風險大不大?注注: 用客人指定貨代用客人指定貨代2. 托收（托收（collection） 一個出口商為了向國外買方收取貨款，開立一張以國外買方為付款人的附有單據或不附有單據的匯票，交給它委托的銀行并給該銀行以托收指示，委托銀行再委托其在買方所在地的分行或代理行要求進口商付款，這種支付方式為托收。 債權人出具匯票委托銀行向債務人收取貨款的支付方式。債權人出具匯票委托銀行向債

13、務人收取貨款的支付方式。2.1 托收的程序托收的程序委托人委托人（Principal）托收行托收行（Remitting bank） 代收行代收行（Collecting bank） 付款人付款人（Drawee, payer） 1 2 發(fā)貨3 托收申請書456782.2.2 托收的種類托收的種類 (1) (1) 付付 款款 交交 單單（documents against payment, D/P） 即期付款交單即期付款交單（D/P at sight） 遠期付款交單遠期付款交單（D/P after sight） （2）承兌交單承兌交單（documents against acceptance, D/

14、A） v2、遠洋運輸情況下，遠期付款交單時，進口商為了抓住有利市場行情，不失時機地轉售商品，希望能先行提貨，只有先付款拿到提單，別無他法？ 思考：思考：v1、近洋運輸情況下的遠期付款交單？所謂信托收據，是進口方借單時提供的一種書面信用擔保文件，表示愿意以銀行受托人受托人身份代為提貨、報關、存?zhèn)}、保險、出售，并承認貨物所有權仍歸銀行。貨物售出后所得貨款應于匯票到期時交銀行。v托收進口押匯，托收進口押匯，是指代收銀行給予進口商憑信托收據信托收據借單提貨便利，從而向進口商融通資金的銀行業(yè)務。v付款交單憑信托收據借單（付款交單憑信托收據借單（D/PT/R）指出口人在辦理托收申請時提示銀行允許進口人在允

15、許進口人在承兌匯票后承兌匯票后可以憑信托收據先行借單提貨。日后進口人如匯票到期不能付款時，則與銀行無關，一切風險概由出口人自己承擔。v注意托收進口押匯與注意托收進口押匯與（D/PT/R）的區(qū)別）的區(qū)別v相關概念：出口押匯相關概念：出口押匯v根據進口商的資信制定合適的授信額度v審慎選擇代收行，爭取由出口商指定v原則上應由我方保險v對貿易管制和外匯管制較嚴的國家慎用托收v爭取在進口商所在地布置好代理人v托收單據應嚴格按合同規(guī)定制作v熟悉托收統一規(guī)則的有關規(guī)定v必要時作國際保理或向辦理出口信用保險v填寫托收申請書時，托收指示要明確vD/P遠期注意遠期天數與航程時間的間隔合適v通過預付定金方式避免貨物

16、運回的運費 2.3 在國際貿易中應用托收應注意的問題在國際貿易中應用托收應注意的問題3. 信用證支付（信用證支付（L/C） 3.1 Definition of letter of credit UCP600 Credit means any arrangement, however named or described, that is irrevocable and thereby constitutes a definite undertaking of the issuing bank to honour a complying presentation. vHonour means:

17、va. to pay at sight if the credit is available by sight payment. vb. to incur a deferred payment undertaking and pay at maturity if the credit is available by deferred payment. vc. to accept a bill of exchange (“draft”) drawn by the beneficiary and pay at maturity if the credit is available by accep

18、tance. 信用證指一項不可撤銷的安排，無論其名稱或描述如何，該項安排構成開證行對相符交單予以承付的確定承諾。承付指： a. 如果信用證為即期付款信用證，則即期付款。 b. 如果信用證為延期付款信用證，則承諾延期付款并在承諾到期日付款。 c. 如果信用證為承兌信用證，則承兌受益人開出的匯票并在匯票到期日付款。信用證是信用證是銀行銀行開立的開立的有條件有條件的的付款承諾付款承諾3.2 使用程序使用程序開證申請人開證申請人Applicant開開 證證 行行Issuing bank通知行議付行通知行議付行Advising bank/Negotiating bank受受 益益 人人Beneficia

19、ry1234567承運人承運人Carrier8 3.3 characteristics of letter of credit business（1）a banks credit rather than a traders credit （2）a letter of credit is a sel-sufficient instrument（3）banks deal with documents rather than goods某出口公司收到一份國外開來的某出口公司收到一份國外開來的L/C，出口公司按，出口公司按L/C規(guī)定將貨物裝出，但在尚未將單據送交當地銀行議付規(guī)定將貨物裝出，但在尚未將單

20、據送交當地銀行議付之前，突然接到開證行通知，稱開證申請人已經倒閉，之前，突然接到開證行通知，稱開證申請人已經倒閉，因此開證行不再承擔付款責任。因此開證行不再承擔付款責任。問：出口公司如何處理？問：出口公司如何處理？3.4 classification of letter of credit（1） according to the attaching of documents Means that the bill of exchange drawn by the seller should be accompanied with shipping documents.If the bill o

21、f exchange is a clean bill, the L/C is called a clean L/C.（2）according to the adding of confirmation An irrevocable L/C confirmed by another bank named by the opening bankthe L/C drawn by the opening bank is not confirmed by another bank. （3） according to the revocability of credit Revocable credit

22、irrevocable credit Means that the opening bank may amend or revoke the credit before negotiation, acceptance or payment without agreement of the beneficiary.Means that once the L/C is opened, without agreement of the beneficiary, the opening bank cannot amend or revoke the L/C within its validity.（4

23、）according to the time of payment Sight credit usuance or time credit Stipulates that the beneficiary may collect the purchase price from the bank against a sight draft.Stipulates that the beneficiary may collect the purchase price from the bank against a usance draft.All credit must clearly indicat

24、e whether they are available by sight payment, by deferred payment, by acceptance or by negotiation。 Sight payment L/C Deferred payment credit Acceptance Credit Negotiation L/CUCP600 Article 6 b款信用證條款舉例：信用證條款舉例：credit available by payment with the issuing bank and expiring for presentation of docume

25、nts at the office of the issuing bank.（在信用證有效期內到開證行交單，由開證行付款）（在信用證有效期內到開證行交單，由開證行付款）Credit available with the bank of ABC by acceptance of drafts at 30 days after sight against the documents detailed herein and beneficiarys drafts drawn on the bank of ABC .承兌信用證承兌信用證付款信用證This credit is available by

26、payment with the bank 議付信用證This credit is available with any bank by negotiation.自由議付Negotiation restricted to bank.限制議付We hereby engage with you .不可議付，應直接向開證行交單。This credit is available by deferred payment with the ABC bank 延期付款信用證延期付款信用證（6）special creditRevolving credit Transferable creditBack-to-

27、back creditRed clause creditvName and address of applicant；vName and address of the Issuing bank； vType of the credit； vName and address of the beneficiary； vAmount of the credit and its currency； vExpiry date of the credit and its place to be expired；vL/C number and date of issue；vDrawer and drawee

28、 as well as tenor of draft；vFull details of the goods； vFull details of the documents to be presented；vPartial shipment and transshipment；vPort of shipment and port of discharge；vLatest date for shipment, and the latest date for presentation of documents；v instructions to the advising bank, negotiat

29、ing bank or paying bank；vOther special terms and conditions；vThe undertaking clause of the issuing bank；vSubject to UCP500 or UCP600。 p注意L/C中三個重要期限之間的關系1、L/C的有效期的有效期vUCP600，A credit must state an expiry date for presentation. An expiry date stated for honour or negotiation will be deemed to be an ex

30、piry date for presentation. 2、L/C的裝運期的裝運期v一般應明確規(guī)定裝運期；若只有有效期而無裝運期，可理解為二者為同一天，即“雙到期”。3、L/C的最遲交單期的最遲交單期v信用證中的規(guī)定；v21天的規(guī)定。信用證舉例： We hereby establish an irrevocable credit in your favour for account of Italia Cement Company， 53 Milano Street, Milano, for a sum or sums not exceeding a total of 25,775 (Poun

31、ds Sterling Twenty-Five Thousand Seven Hundred Seventy-Five Only)and available by your draft(s) drawn on us at sight for 110% of the invoice value, accompanied by the following documents：Article 6 c. A credit must not be issued available by a draft drawn on the applicant. 1.Signed Commercial Invoice

32、 in triplicate indicating Contract No. AB 801 signed on August 1,1995. 2.Packing &. Weight List in triplicate 3.Full set of Clean shipped on board ocean Bills of Lading，made out to order and blank endorsed, marked, “Freight prepaid”, notifying the accountee. 4.Insurance policy or certificate for

33、 100% of invoice value, blank endorsed, covering WPA and War Risks, claims payable at London; 5.Inspection Certificates on quality and weight issued by the Commodity Inspection Bureau in triplicate; 6.Certificate of origin in triplicate; Evidencing shipment of 1,000 metric tons of Parrot Brand White

34、 Portland Cement, at Stg 25. 57 per metric ton CIF Genoa net shipped weight. From China to Genoa not later than January 31,1995. Partial shipments are prohibited. Tran-shipment is prohibited. This credit is valid in Italy until February 15,1996.制作單據的要求制作單據的要求信用證審核的依據信用證審核的依據（1）限制受益人交單結匯The documents

35、 beneficiary present should include an inspection certification signed by applicant or its agent.（2）限制開證行付款責任The opening bank is obliged to payment only after goods are shipped to the port of destination.（3）全套清潔的貨已裝船的提單中的一份應先寄交買方beneficiarys certificate stating that one set of original shipping docu

36、ments including orginal FORM A has been sent directly to the applicant.信用證軟條款的審核信用證軟條款的審核 We hereby establish an irrevocable credit in your favour for account of Italia Cement Inc.， 53 Milano Street, Milano, for a sum or sums not exceeding a total of Stg. 25,775 (Pounds Sterling Twenty-Five Thousand

37、 Seven Hundred Seventy-Five Only)and available by your draft(s) drawn on us at sight for 110% of the invoice value, accompanied by the following documents： 1.Signed Commercial Invoice in triplicate indicating Contract No. AB 801 signed on August 1,1995. 2.Packing &. Weight List in triplicate 3.F

38、ull set of Clean shipped on board ocean Bills of Lading，made out to order and blank endorsed, marked, “Freight prepaid”, notifying the accountee. 4.Insurance policy or certificate for 100% of invoice value, blank endorsed, covering WPA and War Risks, claims payable at London; 5.Inspection Certificat

39、es on quality and weight issued by the Commodity Inspection Bureau in triplicate; 6.Certificate of origin in triplicate; Evidencing shipment of 1,000 metric tons of Parrot Brand White Portland Cement, at Stg 25. 57 per metric ton CIF Genoanet shipped weight. From China to Genoa not later than Januar

40、y 31,1995. Partial shipments are prohibited. Transhipment is prohitited. This credit is valid in Italy until February 15,1996.合同主要條款：合同主要條款：賣方：中國五礦進出口公司天津分公司賣方：中國五礦進出口公司天津分公司（China National Metals&Minerals Imp.&Exp. Corp. Tianjin Branch）買方：意大利水泥公司（買方：意大利水泥公司（Italia Cement Inc. ,53 Milano Str

41、eet, Milano）商 品 名 稱 ： 鸚 鵡 牌 波 特 蘭 白 水 泥商 品 名 稱 ： 鸚 鵡 牌 波 特 蘭 白 水 泥（Parrot Brand White Portland Cement）數量：數量：1000公噸公噸單價：每公噸單價：每公噸25.75英鎊成本加運費、保英鎊成本加運費、保險費至熱那亞險費至熱那亞總金額：總金額：25750.00英鎊英鎊交貨期：交貨期：1996年年1月月31日前，允許分批日前，允許分批裝運，不允許轉船裝運，不允許轉船裝運港：中國港口裝運港：中國港口目的港：熱那亞目的港：熱那亞保險：按發(fā)票價值的保險：按發(fā)票價值的110%投保水漬險投保水漬險和戰(zhàn)爭險，在

42、米蘭索賠。和戰(zhàn)爭險，在米蘭索賠。支付條款：開給中國五礦進出口公司天支付條款：開給中國五礦進出口公司天津分公司津分公司100%的不可撤銷的信用證，的不可撤銷的信用證，憑即期匯票支付，信用證須于憑即期匯票支付，信用證須于1996年年2月月15日前在中國天津議付有效。日前在中國天津議付有效。 We hereby establish an irrevocable credit in your favour for account of Italia Cement Inc.， 53 Milano Street, Milano, for a sum or sums not exceeding a tota

43、l of Stg. 25,775 (Pounds Sterling Twenty-Five Thousand Seven Hundred Seventy-Five Only)and available by your draft(s) drawn on us at sight for 110% of the invoice value, accompanied by the following documents： 1.Signed Commercial Invoice in triplicate indicating Contract No. AB 801 signed on August

44、1,1995. 2.Packing &. Weight List in triplicate 3.Full set of Clean shipped on board ocean Bills of Lading，made out to order and blank endorsed, marked, “Freight prepaid”, notifying the accountee. 4.Insurance policy or certificate for 100% of invoice value, blank endorsed, covering WPA and War Ri

45、sks, claims payable at London; 5.Inspection Certificates on quality and weight issued by the Commodity Inspection Bureau in triplicate; 6.Certificate of origin in triplicate; Evidencing shipment of 1,000 metric tons of Parrot Brand White Portland Cement, at Stg 25. 57 per metric ton CIF Genoanet shi

46、pped weight. From China to Genoa not later than January 31,1995. Partial shipments are prohibited. Transhipment is prohitited. This credit is valid in Italy until February 15,1996.合同主要條款：合同主要條款：賣方：中國五礦進出口公司天津分公司賣方：中國五礦進出口公司天津分公司（China National Metals&Minerals Imp.&Exp. Corp. Tianjin Branch）買

47、方：意大利水泥公司（買方：意大利水泥公司（Italia Cement Inc. ,53 Milano Street, Milano）商 品 名 稱 ： 鸚 鵡 牌 波 特 蘭 白 水 泥商 品 名 稱 ： 鸚 鵡 牌 波 特 蘭 白 水 泥（Parrot Brand White Portland Cement）數量：數量：1000公噸公噸單價：每公噸單價：每公噸25.75英鎊成本加運費、保英鎊成本加運費、保險費至熱那亞險費至熱那亞總金額：總金額：25750.00英鎊英鎊交貨期：交貨期：1996年年1月月31日前，允許分批日前，允許分批裝運，不允許轉船裝運，不允許轉船裝運港：中國港口裝運港：中國

48、港口目的港：熱那亞目的港：熱那亞保險：按發(fā)票價值的保險：按發(fā)票價值的110%投保水漬險投保水漬險和戰(zhàn)爭險，在米蘭索賠。和戰(zhàn)爭險，在米蘭索賠。支付條款：開給中國五礦進出口公司天支付條款：開給中國五礦進出口公司天津分公司津分公司100%的不可撤銷的信用證，的不可撤銷的信用證，憑即期匯票支付，信用證須于憑即期匯票支付，信用證須于1996年年2月月15日前在中國天津議付有效。日前在中國天津議付有效。案例分析：案例分析：D土產進出口公司與也門H公司成交一筆蜂蜜，合同規(guī)定包裝方式為木條箱（wooden crate）包裝，對方開來信用證中有關條款如下：“800 cases of Bee Honey, in

49、tins of 25 kgs. Net each, 2 tins to a wooden case. Full set of on board bill of lading made out to order of applicant marked freight prepaid shipment from Dalian to Aden, not later than July 31, 1995.The buyers certificate that he had taken delivery of the goods at Aden is needed.”請幫助該土產進出口公司審核信用證是否

50、可接受。案例1：某信用證規(guī)定最晚裝運期為4月30日，最晚交單議付期為5月15日，但沒有規(guī)定運輸單據出單日期后須交單議付的特定期限。受益人于5月15日向議付銀行提交4月23日簽發(fā)的提單辦理議付，是否可以？ 知識回顧知識回顧信用證的種類信用證的內容信用證的審核 （三個重要的時間、軟條款）案例2：某公司以CIF鹿特丹與外商成交一批貨物，按發(fā)票金額110投保一切險及戰(zhàn)爭險。買賣合同中的支付條款規(guī)定為“Payment by L/C”。國外來證條款中有如下文句“Payment under this credit will be made by us only after arrival of goods

51、at Rotterdam?！?。我外貿公司在交單結匯時，議付行也未提出異議。不幸60貨物在途中被大火燒毀，船到目的港后開證行拒付全部貨款。問：（1）開證行拒付是否合理？為什么？（2）本案有何教訓可以吸?。?.7 信用證的使用及注意的問題信用證的使用及注意的問題使用程序使用程序開證申請人開證申請人Applicant開開 證證 行行Issuing bank通知行議付行通知行議付行Advising bank/Negotiating bank受受 益益 人人Beneficiary1234567承運人承運人Carrier8Application for letter of creditOpening ba

52、nk issue the credit Notification of the credit by advising bank Examination and amendment of the credit by export Shipment, make the documentsExamination and presentation of documents by export Examination and negotiation the documents by negotiating bankReimbursement by opening bank，importer buy th

53、e documentsImporter take delivery 信用證項下單據填制的要求信用證項下單據填制的要求v單證一致.議付單據必須嚴格按照有關的信用證條款的要求填制。v單單一致. 各類議付單據之間必須保持一致。UCP600的要求：1、交單須與信用證條款保持一致、交單須與信用證條款保持一致 ；2、交單須與、交單須與UCP600的相關適用條款保持一致；的相關適用條款保持一致；3、交單須與國際標準銀行實務保持一致、交單須與國際標準銀行實務保持一致 ； 關于審核跟單信用證項下單據的國際標準銀行實務（International Standard Banking Practice for the

54、 Examination of Documents under Documentary Credits，簡稱ISBP） 2003年1月，國際商會第645號出版物。3.8 3.8 信用證的修改及修改后的制單信用證的修改及修改后的制單 本部分內容機動 信用證修改的情況及出口商應注意的問題 進口商要求修改信用證時出口商應注意的問題按照審核信用證的依據和要求認真審核信用證修改書 出口商要注意如何對待修改書 出口商要注意對同一修改書中的部分內容接受是無效的 出口商要求修改信用證時應注意的問題 出口商要注意修改信用證的正確路線 出口商要注意信用證中哪些是可以修改的內容 出口商要注意對需要修改的內容一次提出

55、出口商要明確提出需要修改的內容及修改方法 出口商要注意對修改接受與否的態(tài)度出口商要注意修改信用證應及時 注意修改后的制單問題！注意修改后的制單問題！ A食品公司向法國F貿易公司出口一批凍山野味，國外開來信用證中規(guī)定：“25 M/Tons of Frozen Pheasant, Specifications: Feathers neat and intact with wings , all males. Packing: in cartons. From Chinese port to Marseilles not later than July 15, 1995”。A公司審證時發(fā)現信用證規(guī)格

56、與合同不符，合同規(guī)定規(guī)格為雌雄成對或純雄雞，遂要求進口方修改信用證。6月20號接到進口方修改書如下：（1）please delete the clause of “all males” and replaced by “assorted in brace of one male and one female or males only”（2）“packing：in cartons, each containing 6 brace, each piece individually wrapped in ecllophane（玻璃紙）” instead of “packing：in cartons

57、” A公司經審核發(fā)現第2項修改是進口方自己加上的，第一項修改符合自己的要求，于是按照第一項修改，于7月10日裝運12.540公噸純雄雞，12.458公噸雌雄成對雞，共計24.998公噸。對于包裝的修改，因為是進口方擅自加上的，未按信用證修改書的要求包裝。 請分析，A公司議付貨款時會遇到什么問題。 4.1 4.1 銀行保函（銀行保函（ Letter of Guarantee L/GL/G）（1）meaning： Is a written document issued by the bank on behalf of the importer or exporter in favor of th

58、e latter or the former guaranteeing to undertake payment, conclusion or performance of a contract, etc.含義：銀行應申請人的請求向第三方受益人開出的書面含義：銀行應申請人的請求向第三方受益人開出的書面信用擔保憑證，保證在申請人信用擔保憑證，保證在申請人未能履約未能履約時，由保證人代時，由保證人代其履行一定金額、一定期限范圍內的某種支付責任或經其履行一定金額、一定期限范圍內的某種支付責任或經濟賠償責任。（屬于銀行信用）濟賠償責任。（屬于銀行信用）申請人申請人 Applicant擔保行擔保行 Gu

59、arantor受益人受益人 Beneficiary合同關系合同關系申請書申請書信用擔保信用擔保（2）主要當事人）主要當事人4.2 4.2 備用信用證備用信用證 （1 1）含義）含義O 開證行根據開證申請人的請求對受益人開立的承諾承開證行根據開證申請人的請求對受益人開立的承諾承擔某項義務（擔某項義務（付款、退款或賠款付款、退款或賠款）的憑證。（屬于）的憑證。（屬于銀銀行信用行信用） （2 2）備用信用證與一般跟單信用證的異同）備用信用證與一般跟單信用證的異同使用范圍不同；使用的前提不同；要求付款的單據不同；開證行承擔的風險不同；適用的慣例不同。1.1.匯款條款：匯款條款：合同中應規(guī)定匯付方式、匯

60、付時間和匯付合同中應規(guī)定匯付方式、匯付時間和匯付 金額等金額等舉例：舉例：The buyers shall pay the total value to the sellers in advance by T/T not later than May 5, 2002. Payment by T/T: payment to be effected by the buyer shall not be later than .days after receipt of the documents listed in the contract.第三節(jié)第三節(jié) 買賣合同中的支付條款買賣合同中的支付條款 舉例：舉例： Upon first presentation