《国际贸易拓展课程教案》信用证

1、第 页教 学 内 容 提 要备注Unit 5 Letter of Credit 信用证5.1 Introduction（简介）(5 mins) 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。信用证（Letter of Credit）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。信用证的开证程序始于进口方。进口方通知开证行（Issuing Bank）开立以出口方为受益人（Beneficiary）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，由开证行将信用证寄给出口方所在地的通知行（Notifying Bank）。接到信用证后，银行和出

2、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，出口方就可以缮制符合信用证要求的单据，再据此向议付行（Negotiation Bank）交单议付，取得货款。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续（Urging Establishment of L/C），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。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

3、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。 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。改证的一般程序是先由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。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，对进出口双

4、方来说都是烦恼的事情。4.2 Writing Skills（写作技巧）(15 mins)催证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：4.3 Specimen Letters（样函）(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开立信用证2. in favor of以为受益人3. confirm 由保兑4. s

6、afety pin machines 安全别针机5. comply with 满足6. partial shipment 部分装运7. expedite delivery 加速装运8. acknowledge receipt of 收到9. for the amount of 金额为10. come to 等于11. China Commodity Inspection Bureau中国商品检验局12. escape your attention你方的疏忽13. without fail 立即9.4 Focal Words（焦点词汇）accountn. 账目，账户，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. 报账，认为 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，为代购（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 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自己承担风险 They do not feel able to make purchase on their own account.amountn. 数量，金额 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. 合计，共计 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，偿付，弥补，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，保险 Under separate cover, we are sending you the counter samples as requested. We have decided to arrange the necessary insurance cover.coverage n. 保险范围，投保总额，保证金 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. 发行，开立，出版，收益 We have arranged with our bankers to issue an L/C in your favor.to issue securities（banknotes, cheques, stamps）发行证券（钞票、支票、邮票） The magazine is issued once every week. Little money

13、 issued from the stocks. n. 发行，出版，期刊，问题，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. （证券等）发行人，（信用证）开证银行，签发人，发布人issuing 发行的，开证的，发货的valuen. 价值，价款，价格 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. 估价，评价 Intangible assets are very hard to value properly. We value your enquiry very much.valuer n. 估价人，评价人value on向开出汇票 You may value on us for the invoice amount at 60 days sight.5.5 Useful S

15、entences（实用语句）(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