信用证培训课件(共62页).ppt

1、1 Unit 9 Letter of Credit信用证信用证29.1 Introduction（简介）（简介） 目的：掌握如何申请开立信用证、或对信用证进行修改、延目的：掌握如何申请开立信用证、或对信用证进行修改、延期及相关的回复。期及相关的回复。 信用证信用证（Letter of Credit）是国际贸易中最常用的支付方式，）是国际贸易中最常用的支付方式，不仅适用于个别交易，也适用于系列交易。信用证的开证不仅适用于个别交易，也适用于系列交易。信用证的开证程序始于进口方。进口方通知程序始于进口方。进口方通知开证行开证行（Issuing Bank）开立）开立以出口方为以出口方为受益人受益人（B

2、eneficiary）的信用证。信用证包含进）的信用证。信用证包含进出口双方达成交易的详细内容。信用证开出后，由开证行出口双方达成交易的详细内容。信用证开出后，由开证行将信用证寄给出口方所在地的将信用证寄给出口方所在地的通知行通知行（Notifying Bank）。）。接到信用证后，银行和出口方会对信用证进行审核。根据接到信用证后，银行和出口方会对信用证进行审核。根据审核无误的信用证，出口方就可备货装运。装运后，出口审核无误的信用证，出口方就可备货装运。装运后，出口方就可以缮制符合信用证要求的单据，再据此向方就可以缮制符合信用证要求的单据，再据此向议付行议付行（Negotiation Bank

3、）交单议付，取得货款。）交单议付，取得货款。3开证申请人开证申请人（进口人）（进口人）受益人受益人（出口人）（出口人）通知行通知行/议付行议付行付款行付款行/开证行开证行贸易合同贸易合同承运人承运人信用证结算信用证结算方式方式 付付款款赎赎单单签签署署开开证证申申请请书书 通通知知备备款款赎赎单单 交交单单取取货货 交货交货取单取单检检验验真真伪伪后后通通知知信信用用证证向向议议付付行行交交单单议议付付 审审单单垫垫款款开证行向通知行寄交信用证开证行向通知行寄交信用证议付行向开证行寄单索偿议付行向开证行寄单索偿审单偿付审单偿付信用证的基本业务程序信用证的基本业务程序4 有时，进口方由于某种原因

4、而未能按合同规定的时间有时，进口方由于某种原因而未能按合同规定的时间开立信用证，这时，出口方应催促进口方迅速办理开证手开立信用证，这时，出口方应催促进口方迅速办理开证手续（续（Urging Establishment of L/C），特别是大宗商品或进），特别是大宗商品或进口方要求特制的商品，更应结合备货情况及时进行催证。口方要求特制的商品，更应结合备货情况及时进行催证。 催证信函的写作得讲究技巧，其目的是劝说对方给予催证信函的写作得讲究技巧，其目的是劝说对方给予紧密合作并履行其义务。如果催证信函措辞不当，就有可紧密合作并履行其义务。如果催证信函措辞不当，就有可能激怒进口方，造成不愉快的后果。

5、因此，除特殊情况外，能激怒进口方，造成不愉快的后果。因此，除特殊情况外，不应在催证信函的一开始就强烈地指责对方没有履行合同，不应在催证信函的一开始就强烈地指责对方没有履行合同，而应用礼貌的语气告诉对方货已备妥，但是相关的信用证而应用礼貌的语气告诉对方货已备妥，但是相关的信用证还未开到。如果第一封信没有回音，紧接着，就要写第二还未开到。如果第一封信没有回音，紧接着，就要写第二封信，此时可向对方表示失望和惊讶。封信，此时可向对方表示失望和惊讶。 5 如果出口方在审证时发现信用证条款存在与合同内容如果出口方在审证时发现信用证条款存在与合同内容不相符的地方，这时就需要改证。改证要求一般是由出口不相符的

6、地方，这时就需要改证。改证要求一般是由出口方提出的。有时，出口方发现信用证条款需要修改也会提方提出的。有时，出口方发现信用证条款需要修改也会提出改证要求。出改证要求。 改证的一般程序是先由改证的一般程序是先由出口方征得进口方的同意，再出口方征得进口方的同意，再由进口方向开证行申请修改信用证。由进口方向开证行申请修改信用证。出口方有时会由于某出口方有时会由于某些原因，而不能在信用证规定的装运期内装运，这时出口些原因，而不能在信用证规定的装运期内装运，这时出口方必须要求延长信用证的装运期和有效期。无论是信用证方必须要求延长信用证的装运期和有效期。无论是信用证修改，还是信用证展期，对应信函的写作都要

7、注意采用礼修改，还是信用证展期，对应信函的写作都要注意采用礼貌的语气。因为信用证的修改或展期耗时耗费，对进出口貌的语气。因为信用证的修改或展期耗时耗费，对进出口双方来说都是烦恼的事情。双方来说都是烦恼的事情。69.2 Writing Skills（写作技巧）（写作技巧）催证信函的写作步骤及常见表达方式：催证信函的写作步骤及常见表达方式：7In regard tol关于关于 lIn regard to your request for information, I regret to inform you that I am unable to help you. 关于你需要情报的事，我遗憾地告

8、诉你我没法帮助你。关于你需要情报的事，我遗憾地告诉你我没法帮助你。 lWith regard to hardness, the diamond is in a class by itself. 讲硬度，金刚钻是独一无二的。讲硬度，金刚钻是独一无二的。 8up to nowladv. 到目前为止；到目前为止； 至今；至今； 迄今迄今 lUp to now hes still quiet. 他直到现在仍保持沉默。他直到现在仍保持沉默。 910改证或信用证展期信函的写作步骤及常见表达方式改证或信用证展期信函的写作步骤及常见表达方式：1112validityln. 有效，合法性；有效，合法性； 效力；

9、正确性效力；正确性 lSome people, of course, denied the validity of any such claim. l当然，一些人否定了此类说法的合理性。当然，一些人否定了此类说法的合理性。 139.3 Specimen Letters（样函）（样函）Letter 1：Urging establishment of L/C Dear Sirs, Please open a credit1 of GBP30,000 with your correspondents in London in favor of2 the Universal Clothing Co,

10、London, to be available to the Company until July 31 against a shipment of waterproof clothing by S.S. Cathay leaving London for Tokyo on July 24. When the consignment is shipped the Company is to draw on your correspondents at 60 d/s. The documents to accompany the draft are the bill of lading, com

11、mercial and consular invoices and insurance policy. Kindly ask your correspondents to see that the insurance policy gives full cover before they accept the draft. Yours faithfully,14lL/C 常用搭配常用搭配lcovering/regarding+goodslfor the amount of+ amountlin ones favor+beneficiarylfor ones account+ payerlwit

12、h/through+ issuing bank15correspondentln. 通讯员，记者；通讯员，记者； 通信者通信者lthe BBCs political correspondent l英国广播公司的政治新闻记者英国广播公司的政治新闻记者 16in ones favor 以以为受益人。为受益人。 指有权享有信用证的利益的人，一般指出口商。指有权享有信用证的利益的人，一般指出口商。 in ones favor与与in favor of 短语意思相同。短语意思相同。e.g. As soon as the licence is approved, an L/C will be opened

13、 in your favour. 只要许可证一批准，就开立以贵方为受益人的信只要许可证一批准，就开立以贵方为受益人的信用证。用证。17Universalladj. 普遍的；普遍的； 通用的；通用的； 全世界的；全世界的；ln. 一般性一般性 lThe desire to look attractive is universal. l爱美之心，人皆有之。爱美之心，人皆有之。lThere are no economic universals. l没有普遍适用的经济学原理。没有普遍适用的经济学原理。18Cathayln. （古文诗歌）中国（古文诗歌）中国lHave you ever taken Ca

14、thay Pacific? 你有没有搭过国泰航空公司的班机？你有没有搭过国泰航空公司的班机？ l 19consignmentln. 装运的货物；装运的货物； 托运；托运； 委托，托管委托，托管la consignment of medicines l运送的一批药物运送的一批药物20accompanyl陪伴；陪同陪伴；陪同 lKen agreed to accompany me on a trip to Africa. l伴随；和伴随；和一起发生（或同时存在）一起发生（或同时存在） l为（歌手或乐手）伴奏为（歌手或乐手）伴奏 lHe sang and Alice accompanied him

15、on the piano. l他一边唱，艾丽斯一边为他钢琴伴奏。他一边唱，艾丽斯一边为他钢琴伴奏。21Letter 2：Importer notifying L/C arrangement Dear Sirs, Re: Order No.7766 We enclose an order for 2,000 (two thousand) waterproof raincoats and have made arrangements with the Bank of Japan, Tokyo, to open a credit in your favor. The credit is valid

16、until July 31 and will be confirmed3 to you by the Banks London office, Gresham Street, EC2P 2EB. Please draw on them at 60 d/s. It is understood that the goods will be shipped by S.S. Cathay, sailing from London on July 24.22 Carton containing the goods should be marked S.M. The amount of our credi

17、t has been fixed to provide adequate cover for your invoice, which should provide for all charges, including insurance to Tokyo. Please notify us when the goods are shipped. Yours faithfully,23covervi. & vt. 包括，涉及，偿付，弥补，投保包括，涉及，偿付，弥补，投保 The compensation will cover the whole loss. n. 封袋，保险封袋，保险 We ha

18、ve decided to arrange the necessary insurance cover.coverage n. 保险范围，投保总额，保证金保险范围，投保总额，保证金 Regarding insurance, the coverage is for 110% of the invoice value up to the port of destination.24Letter 3：A reply to Letter 2 Dear Sirs, Your order No.7766 of July 1 has now been completed and taken on board

19、 the S.S. Cathay which, we are informed, will be sailing tomorrow. Shipping documents, including original invoice, have been passed to the London Branch of the Bank of Japan, upon whom we have drawn at 60 d/s for the net amount due, namely GBP2 651.44. From the copy invoice enclosed you will notice

20、that we have allowed a special quantity discount of 2.5% and, provided you give us a liberal share of your business, we shall be happy to allow a similar discount on future large orders. We trust the consignment will reach you safely and prove satisfactory. Yours faithfully,25pass tol传给，转到，通到传给，转到，通

21、到lUpon his decease the house will pass to his wife. 他死后房屋归他太太所有。他死后房屋归他太太所有。26due1 1、由于、由于; ;因为因为lThe countrys economic problems are largely due to The countrys economic problems are largely due to the weakness of the recovery. the weakness of the recovery. l该国的经济问题很大程度上是因为复苏乏力。该国的经济问题很大程度上是因为复苏乏力。2

22、 2、到期的、到期的; ;预期的预期的lThe results are due at the end of the month. The results are due at the end of the month. l预计月底会有结果。预计月底会有结果。 Payment due 应付款项应付款项3 3、应有的、应有的; ;应得的应得的; ;lI was sent a cheque for 1,525 and advised that no I was sent a cheque for 1,525 and advised that no further pension was due. f

23、urther pension was due. l我收到了一张我收到了一张 1,525 1,525 英镑的支票，并被告知我应得的养英镑的支票，并被告知我应得的养老金到此为止。老金到此为止。27liberall开明的；开通的；（个人）自由主义的开明的；开通的；（个人）自由主义的 la nation of free-thinking liberalsl思想开放的自由主义者的国度思想开放的自由主义者的国度lThey favour liberal free-market policies. 他们支持开放的自由市场政策。他们支持开放的自由市场政策。l大量的；丰富的大量的；丰富的 lAs always h

24、e is liberal with his jokes. 像平时一样，他出口就是笑话。像平时一样，他出口就是笑话。28Letter 4: Urging establishment of L/C Dear Sirs, With reference to the goods under our Sales Confirmation No.5354, we wish to draw your attention to the fact that the date of delivery is approaching, but we have not yet received the covering

25、 L/C to date. Please do your utmost to expedite the L/C, so that we may execute the order smoothly. In order to avoid subsequent amendment, please see to it that the L/C stipulations are in exact accordance with the terms in the Confirmation. Hope to hear favorably from you soon. Yours truly,29deliv

26、er v. 装运装运 delivery n. 相关用法有：相关用法有： Make /effect the delivery It is agreed in our contract that you will effect the delivery during September. 合约中规定你方合约中规定你方9月份装船。月份装船。 Deliver the goods /order We shall deliver the goods upon receipt of your relevant L/C. 收到你方相关信用证后我们将安排装运。收到你方相关信用证后我们将安排装运。30see to

27、 it thatl务必要，保证务必要，保证 lSee to it that youre ready on time! 请务必按时准备好！请务必按时准备好！lWe must see to it that all people are equal before the law. 坚持法律面前人人平等。坚持法律面前人人平等。31Letter 5：Seller asking buyer to extend L/C Dear Sirs, Re: Letter of Credit No. AG8432 We have received your Letter of Credit No.AG8432 for

28、 the amount of USD2 960 to cover your Order No. 806 for 20 metric tons of mineral fertilizer. The said credit calls for shipment on or before the 31st of December. As the earliest steamer sailing for your port is the S.S. Peace scheduled to leave Shanghai on or about the 3rd of January, it is, there

29、fore, impossible for us to effect shipment at the time you named. 32 This being the case, we have to ask you to be so kind as to extend the date of shipment to the 15th of January, under cable advice to us. We understand that cable amendment is costly, but this is a matter over which we can exercise

30、 no control. Yours faithfully,33lmineralln. 矿物； 矿石； 矿物质； 汽水 ladj. 矿物的，似矿物的 lA glass of mineral water, please. lFertilizer enriches the soil. 肥料使土壤肥沃。34Letter 6：Buyers refusal of extending L/C （A reply to Letter 5） Dear Sirs, We received your letter of 15th October requesting us to extend our L/C owi

31、ng to the fact that you are unable to make shipment within the stipulated time, we shall not be able to fulfill our contract with our clients. Besides, such delay will certainly cause us a lot of unnecessary inconveniences and expenses. We would, therefore, ask you to try your utmost to effect shipm

32、ent according to the original schedule. In the event of your failing to do so, we will have to ask you to compensate us for any loss arising therefrom. We are awaiting your immediate reply. Yours faithfully,35refusall1. 拒绝；回绝；不接受拒绝；回绝；不接受 l.her refusal to accept change. l她对变革的拒绝她对变革的拒绝l2. 优先取舍权；先买权优

33、先取舍权；先买权 lIf you have a good rapport with a dealer, they will always let you have first refusal on anything interesting. l如果你和经销商关系好，好东西他们会任你先挑。如果你和经销商关系好，好东西他们会任你先挑。36In the event of l万一，万一， 倘若倘若lIn the event of fire, ring the alarm bell. l如果着火，就按警铃。如果着火，就按警铃。37compensatelNothing can compensate for

34、 the loss of a loved one. 失去心爱的人是无法补偿的。失去心爱的人是无法补偿的。lShe used her good looks to compensate her lack of intelligence. 她利用她漂亮的外表来弥补智力的不足。她利用她漂亮的外表来弥补智力的不足。38ltherefromladv. 从那里，从此；从那里，从此； 从中；从中； 由此由此 lHe opened his bag and took therefrom an apple. 他打开提袋从里面拿出一个苹果。他打开提袋从里面拿出一个苹果。39Letter 7：Requesting am

35、endment to L/C Dear Sirs, We are in receipt of your letter on July 20 requesting us to ship all the 20 sets of safety pin machines4 in September. Unfortunately we are unable to comply with5 your wishes. When we offered the machines, it was expressly stated that shipment would be effected in October.

36、 If you desire early delivery, we can only make a partial shipment6 of ten machines in September and the remaining ten in October. We hope this arrangement will be agreeable to you. Should this be so, please amend the covering credit to allow partial shipment under advice to us. Please cable us your

37、 confirmation so that we can request the manufacturers to expedite delivery7. Sincerely yours, 40pin 钉；钉； （用钉等）钉住；（用钉等）钉住； 大头针的大头针的lThey pinned a notice to the door. l他们把通知钉在门上。他们把通知钉在门上。lpin downl1. 清楚地固定或建立清楚地固定或建立lwas finally able to pin down the cause of the disease. l最后终于确定病因最后终于确定病因 l2. 强迫某人提供

38、确定意见或正确信息强迫某人提供确定意见或正确信息lThe reporter pinned the governor down on the issue of capital punishment. l记者强求州长在死刑问题上发表确切看法记者强求州长在死刑问题上发表确切看法 lpin on 将错事或罪行归于将错事或罪行归于lThe murder was pinned on the wrong defendant. l被告被错误地定了谋杀之罪被告被错误地定了谋杀之罪 41Letter 8：On amount in L/C and time of shipment Dear Sirs, Re: L/

39、C No.12345 Issued by Barclays Bank We hereby acknowledge with thanks receipt of8 the captioned L/C for the amount of9 USD2,500 covering your Order No.215 for rapeseeds. It appears that the amount of your L/C is insufficient, as the correct total CIF value of your order comes to10 USD2,650 instead of

40、 USD2,500 with a difference of USD150. 42 Furthermore, when we booked your order, we made it clear that delivery should be made within one month after receipt of your L/C. Now you are allowing us only half a month. As you may be well aware, it is impossible for us to get the shipment ready in such a

41、 short period of time. In view of the above, you are requested to increase the amount of your L/C by USD150, making a total of USD2,650, and also to extend the time of shipment to 31st October. Your prompt attention to this matter will be appreciated. Yours faithfully,43Furthermoreladv. 此外；此外； 而且；而且

42、； 与此同时；与此同时； 再者再者 lI dont want to go there, furthermore, I have no time to do so. 我不想去那里，而我不想去那里，而且我也没时间去。且我也没时间去。 44awareladj. 意识到的；意识到的； 知道的；知道的； 觉察到的觉察到的 lShe is aware of her own failings. 她了解她了解自己的弱点。自己的弱点。 45Letter 9：Requesting amendment to L/C Dear Sirs, Re: Letter of Credit No.789 We thank yo

43、u for your L/C No.789 covering your Order No.0089 for 10 metric tons of Zinc Oxide. You failed to mention in the L/C that the quality of the material is to be based on the certificate of quality issued by China Commodity Inspection Bureau11, as you agreed when placing the order. 46 On the contrary,

44、you inserted in the L/C two clauses to the effect that inspection of the material will be made at the port of destination and that you have the right to lodge claims against us within 10 days after arrival of the shipment. We are sorry to say that we cannot agree to such terms, and believe that thei

45、r being contrary to our agreement has perhaps escaped your attention12. Your prompt amendment to the L/C and deletion of the two clauses is urgently requested. Yours faithfully, 47lZincl锌; 镀锌于； 在上镀锌lHis body is in short of zinc. 他身体缺锌。48Inspectionl1. 检查检查;审视审视 lHe had completed his inspection of the

46、 doors. l他已经检查完所有的门。他已经检查完所有的门。l2. 视察视察;检阅检阅 lThe Public Utilities Commission inspects us once a year. l公共事业委员会每年到我们这里视察一次。公共事业委员会每年到我们这里视察一次。49lcontrary to 与与相反；违反相反；违反lcontrary to his expectations, he found the atmosphere exciting. l出乎他的意料，他发现气氛令人激动。出乎他的意料，他发现气氛令人激动。 50Letter 10：On amount in L/C D

47、ear Sirs, We wish to acknowledge receipt of L/C for the amount of $2,500 covering your Order No. 315 for 8 metric ton walnut-meat. It appears that the amount in your L/C is insufficient, as the correct total CIF value of your order comes to $2,960 instead of $2,500, the difference being $460. In vie

48、w of the above, please increase the amount of your L/C by $460. On receipt of your amendment we shall arrange shipment without fail13. Sincerely yours, 51without faill必定必定, 一定一定 lI will give you a present on your birthday without fail. l你生日时我一定送你一份礼物。你生日时我一定送你一份礼物。 521Translate the followingapprecia

49、te your concession upon receipt of the orderconsignment agreement to your entire satisfactionallow us a commission effect delivery on timemeet your request reputationpurchase order quotation sheet 收到订单后寄售合同 令你方完全满意给我方佣金 按时装运满足你方要求 感谢你方的让步 声誉 购货订单 报价单53不可撤销跟单信用证 退回供存档申请开立信用证 做出让步订购家具的订单 合同条款软饮料 应付款项i

50、rrevocable documentary L/C return for fileapply for issuing an L/C make a concessionorder for furniture contract termssoft drink payment due54 2Match the English phrases and expressions with the Chinese ones.(1) documentary credit A. 商业发票(2) issuing bank B. 跟单信用证(3) commercial invoice C. 提单(4) insur

51、ance policy D. 开证行(5) partial shipment E. 保险单(6) in compliance with F. 根据(7) in ones favor G. 以为收益人(8) certificate of origin H. 产地证明书(9) subject to I. 以为条件(10) bill of lading J. 分批装运55Notes to the specimen lettersl1. open a credit开立信用证开立信用证l2. in favor of以以为受益人为受益人l3. confirm 由由保兑保兑l4. safety pin ma

52、chines 安全别针机安全别针机l5. comply with 满足满足l6. partial shipment 部分装运部分装运56Notes to the specimen lettersl7. expedite delivery 加速装运l8. acknowledge receipt of 收到l9. for the amount of 金额为l10. come to 等于l11. China Commodity Inspection Bureau中国商品检验局l12. escape your attention你方的疏忽l13. without fail 立即579.4 Focal

53、Words（焦点词汇）accountn. 账目，账户，理由账目，账户，理由 We shall credit 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. 报账，认为报账，认为 These expenses of

54、 different kinds should be separately accounted for. All of them account these lines are profitable fields of investment.58for ones account由由代理，为代理，为代购（销）代购（销） We hereby open an irrevocable L / C No.123 in favor of , for account of .on account作为部分账款，以赊账方式，作为部门偿还作为部分账款，以赊账方式，作为部门偿还 He owed USD100 and sent me USD50 on account.on account of由于由于 We both understand our slippers are very popular in your market on account