国际结算方式信用证.ppt

根据付款方式的不同分：即期付款信用证延期付款信用证承兑信用证议付信用证根据受益人对信用证的权利可否转让分可转让信用证(TransferableCredit)不可转让信用证(Non-transferableCredit)循环信用证(RevolvingCredit)按循环的计算方法分为按时间循环信用证和按金额循环信用证按恢复方法分为自动循环、半自动循环和非自动循环01020304对开信用证(ReciprocalCredit)对背信用证(BacktoBackCredit)预支信用证(AnticipatoryCredit)备用信用证（StandbyLetterofCredit)进口商01.开证申请人01.中间商01.第一受益人01.实际供货人01.第二受益人01.开证行01.通知行01.保兑行01.转让行01.通知行/01.议付行01.可转让信用证的流程图供货人(第二受益人)出口商（第一受益人第二开证申请人）进口商（第一开证申请人）第二通知行保兑行第二开证行第一开证行第一通知行保兑行背对背信用证流程图01开立信用证02信用证的通知03信用证的审核04信用证的修改05单据的审核06主要操作第三节信用证实务第三节信用证实务一、信用证的开立信用证的开立基础：买卖合同进口人申请开证填写开证申请书开证申请人提交保证金或抵押品开证申请人向开证行支付开证费用开证行开立信用证开证要求审核并签发信用证根据开证申请书的要求选择开证方法开证申请书样本开证APPLICATION

(正面)To：BANKOFCHINA，SHANGHAIBR．Pleaseissueonourbehalfandor(orouraccountthefollowingIRREVOCABLELETFEROFCREDITby()TELEX()AIRMAIL：L／CNo.(1eftforbankt0fill)Beneficiary：(fullname＆detailedaddress)AdvisingBank：(1eftforbanktofill)Applicant：(fullname＆detailedaddress)DateofExpiry：PlaceofExpiry：Amount：(bothinfigureandwords)Continued…..DearSirs，WeherebyissueourIRREVOCABLELETFEROFCREDITinyourfavourforaccountoftheaboveapplicantavailablebyyourdraft(s)drawn口atsighon口us／口advisingbank／口applicalltfor____％ofinvoicevaluemarkedunderthisL/Caccompaniedbyfollowingdocumentsmarkedwith×：Al口Signedcommercialinvoicein____copiesindicatingContractNO．A2口Fullset3/3cleanonboardoceanBillsofLading口madeouttoorderandendorsedinblank/口notifying口ChinaNationalForeignTradeTransportalionCorp.atdestination／口applicant/markedFreight口tocollect／口prepaid口indicatingfreightamount．A3口AirwayBill____consignedto口ChinaNationalForeignTradeTransportationCorp.atdestination／口applicallt／口usmarkedairfreight口tocollect／口prepaid口indicatingfreightamount．1A4口Memorandum，issuedbyChinaTravelService。(H.K.)Ltd.,Hongk