《國(guó)際貿(mào)易拓展課程教案》信用證

1、第 頁(yè)教 學(xué) 內(nèi) 容 提 要備注Unit 5 Letter of Credit 信用證5.1 Introduction（簡(jiǎn)介）(5 mins) 目的：掌握如何申請(qǐng)開(kāi)立信用證、或?qū)π庞米C進(jìn)行修改、延期及相關(guān)的回復(fù)。信用證（Letter of Credit）是國(guó)際貿(mào)易中最常用的支付方式，不僅適用于個(gè)別交易，也適用于系列交易。信用證的開(kāi)證程序始于進(jìn)口方。進(jìn)口方通知開(kāi)證行（Issuing Bank）開(kāi)立以出口方為受益人（Beneficiary）的信用證。信用證包含進(jìn)出口雙方達(dá)成交易的詳細(xì)內(nèi)容。信用證開(kāi)出后，由開(kāi)證行將信用證寄給出口方所在地的通知行（Notifying Bank）。接到信用證后，銀行和出

2、口方會(huì)對(duì)信用證進(jìn)行審核。根據(jù)審核無(wú)誤的信用證，出口方就可備貨裝運(yùn)。裝運(yùn)后，出口方就可以繕制符合信用證要求的單據(jù)，再據(jù)此向議付行（Negotiation Bank）交單議付，取得貨款。有時(shí)，進(jìn)口方由于某種原因而未能按合同規(guī)定的時(shí)間開(kāi)立信用證，這時(shí)，出口方應(yīng)催促進(jìn)口方迅速辦理開(kāi)證手續(xù)（Urging Establishment of L/C），特別是大宗商品或進(jìn)口方要求特制的商品，更應(yīng)結(jié)合備貨情況及時(shí)進(jìn)行催證。催證信函的寫(xiě)作得講究技巧，其目的是勸說(shuō)對(duì)方給予緊密合作并履行其義務(wù)。如果催證信函措辭不當(dāng)，就有可能激怒進(jìn)口方，造成不愉快的后果。因此，除特殊情況外，不應(yīng)在催證信函的一開(kāi)始就強(qiáng)烈地指責(zé)對(duì)方?jīng)]有履

3、行合同，而應(yīng)用禮貌的語(yǔ)氣告訴對(duì)方貨已備妥，但是相關(guān)的信用證還未開(kāi)到。如果第一封信沒(méi)有回音，緊接著，就要寫(xiě)第二封信，此時(shí)可向?qū)Ψ奖硎臼腕@訝。 如果出口方在審證時(shí)發(fā)現(xiàn)信用證條款存在與合同內(nèi)容不相符的地方，這時(shí)就需要改證。改證要求一般是由出口方提出的。有時(shí)，出口方發(fā)現(xiàn)信用證條款需要修改也會(huì)提出改證要求。改證的一般程序是先由出口方征得進(jìn)口方的同意，再由進(jìn)口方向開(kāi)證行申請(qǐng)修改信用證。出口方有時(shí)會(huì)由于某些原因，而不能在信用證規(guī)定的裝運(yùn)期內(nèi)裝運(yùn)，這時(shí)出口方必須要求延長(zhǎng)信用證的裝運(yùn)期和有效期。無(wú)論是信用證修改，還是信用證展期，對(duì)應(yīng)信函的寫(xiě)作都要注意采用禮貌的語(yǔ)氣。因?yàn)樾庞米C的修改或展期耗時(shí)耗費(fèi)，對(duì)進(jìn)出口雙

4、方來(lái)說(shuō)都是煩惱的事情。4.2 Writing Skills（寫(xiě)作技巧）(15 mins)催證信函的寫(xiě)作步驟及常見(jiàn)表達(dá)方式：改證或信用證展期信函的寫(xiě)作步驟及常見(jiàn)表達(dá)方式：4.3 Specimen Letters（樣函）(55 mins)Letter 1：Urging establishment of L/C Letter 2：Importer notifying L/C arrangement Letter 3：A reply to Letter 2Letter 4: Urging establishment of L/C Letter 5：Seller asking buyer to exte

5、nd L/CLetter 6：Buyers refusal of extending L/C（A reply to Letter 5）Letter 7：Requesting amendment to L/CLetter 8：On amount in L/C and time of shipmentLetter 9：Requesting amendment to L/C Letter 10：On amount in L/C Notes to the specimen letters1. open a credit開(kāi)立信用證2. in favor of以為受益人3. confirm 由保兌4. s

6、afety pin machines 安全別針機(jī)5. comply with 滿足6. partial shipment 部分裝運(yùn)7. expedite delivery 加速裝運(yùn)8. acknowledge receipt of 收到9. for the amount of 金額為10. come to 等于11. China Commodity Inspection Bureau中國(guó)商品檢驗(yàn)局12. escape your attention你方的疏忽13. without fail 立即9.4 Focal Words（焦點(diǎn)詞匯）accountn. 賬目，賬戶，理由 We shall cr

7、edit the difference, totaling GBP5 000 to your account. Our bank does not keep an RMB account with the Bank of China, Head Office, Beijing. We wish to give you a brief account of some flexible measures we adopted.vi. & vt. 報(bào)賬，認(rèn)為 These expenses of different kinds should be separately accounted for. A

8、ll of them account these lines are profitable fields of investment.for ones account由代理，為代購(gòu)（銷(xiāo)） We hereby open an irrevocable L / C No.123 in favor of , for account of .on account作為部分賬款，以賒賬方式，作為部門(mén)償還 He owed USD100 and sent me USD50 on account.on account of由于 We both understand our slippers are very po

9、pular in your market on account of their superior quality and competitive price.on ones own account自己承擔(dān)風(fēng)險(xiǎn) They do not feel able to make purchase on their own account.amountn. 數(shù)量，金額 We have been doing an increasing amount of business with the firm mentioned in your letter in the recent years. We woul

10、d like to give you a sample order to an amount of about USD3,000. vi. 合計(jì)，共計(jì) The total value of the machines amounts to USD2,000,000. Your reply amounts to a refusal of our request.covervi. & vt. 包括，涉及，償付，彌補(bǔ)，投保 Carriage is not covered by quotation. The compensation will cover the whole loss. Please o

11、pen a letter of credit to cover the order. Insurance is to be covered of by the buyer.n. 封袋，保險(xiǎn) Under separate cover, we are sending you the counter samples as requested. We have decided to arrange the necessary insurance cover.coverage n. 保險(xiǎn)范圍，投?？傤~，保證金 He has fire and theft coverage on his store. Re

12、garding insurance, the coverage is for 110% of the invoice value up to the port of destination.issuevi. & vt. 發(fā)行，開(kāi)立，出版，收益 We have arranged with our bankers to issue an L/C in your favor.to issue securities（banknotes, cheques, stamps）發(fā)行證券（鈔票、支票、郵票） The magazine is issued once every week. Little money

13、 issued from the stocks. n. 發(fā)行，出版，期刊，問(wèn)題，收益 Stockholders usually have the right to buy additional stock from a new issue before it is made available to general public.issuer n. （證券等）發(fā)行人，（信用證）開(kāi)證銀行，簽發(fā)人，發(fā)布人issuing 發(fā)行的，開(kāi)證的，發(fā)貨的valuen. 價(jià)值，價(jià)款，價(jià)格 These articles are really of good value. They imported goods t

14、o the value of USD50 000. Insurance is to be covered by the sellers for 110% of the invoice value.vi. & vt. 估價(jià)，評(píng)價(jià) Intangible assets are very hard to value properly. We value your enquiry very much.valuer n. 估價(jià)人，評(píng)價(jià)人value on向開(kāi)出匯票 You may value on us for the invoice amount at 60 days sight.5.5 Useful S

15、entences（實(shí)用語(yǔ)句）(15 mins)1. We have opened an L/C in your favor against contract No.GF805 available by documentary draft at sixty days sight. 2. According to the stipulation of S/C No.2035, you should establish the covering L/C before April 20. 3. We have made arrangement with Bank of Japan, Tokyo, to open a credit in your favor. The credit is valid until May 31, and will be confirmed by the Banks London Office.4. You must expedite the covering L/C, otherwise we shall be unable to effect shipment before the end of this month. 5. The 100 pieces motors are schedu