信用證培訓(xùn)教學(xué)課件(62張)

1、 Unit 9 Letter of Credit信用證1第1頁，共63頁。9.1 Introduction（簡介） 目的：掌握如何申請開立信用證、或?qū)π庞米C進行修改、延期及相關(guān)的回復(fù)。 信用證（Letter of Credit）是國際貿(mào)易中最常用的支付方式，不僅適用于個別交易，也適用于系列交易。信用證的開證程序始于進口方。進口方通知開證行（Issuing Bank）開立以出口方為受益人（Beneficiary）的信用證。信用證包含進出口雙方達(dá)成交易的詳細(xì)內(nèi)容。信用證開出后，由開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，銀行和出口方會對信用證進行審核。根

2、據(jù)審核無誤的信用證，出口方就可備貨裝運。裝運后，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。2第2頁，共63頁。開證申請人（進口人）受益人（出口人）通知行/議付行付款行/開證行貿(mào)易合同承運人信用證結(jié)算方式 付款贖單簽署開證申請書 通知備款贖單 交單取貨 交貨取單檢驗真?zhèn)魏笸ㄖ庞米C向議付行交單議付 審單墊款開證行向通知行寄交信用證議付行向開證行寄單索償審單償付信用證的基本業(yè)務(wù)程序3第3頁，共63頁。 有時，進口方由于某種原因而未能按合同規(guī)定的時間開立信用證，這時，出口方應(yīng)催促進口方迅速辦理開證手續(xù)（Urging Establish

3、ment of L/C），特別是大宗商品或進口方要求特制的商品，更應(yīng)結(jié)合備貨情況及時進行催證。 催證信函的寫作得講究技巧，其目的是勸說對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)在催證信函的一開始就強烈地指責(zé)對方?jīng)]有履行合同，而應(yīng)用禮貌的語氣告訴對方貨已備妥，但是相關(guān)的信用證還未開到。如果第一封信沒有回音，緊接著，就要寫第二封信，此時可向?qū)Ψ奖硎臼腕@訝。 4第4頁，共63頁。 如果出口方在審證時發(fā)現(xiàn)信用證條款存在與合同內(nèi)容不相符的地方，這時就需要改證。改證要求一般是由出口方提出的。有時，出口方發(fā)現(xiàn)信用證條款需要修改也會提

4、出改證要求。 改證的一般程序是先由出口方征得進口方的同意，再由進口方向開證行申請修改信用證。出口方有時會由于某些原因，而不能在信用證規(guī)定的裝運期內(nèi)裝運，這時出口方必須要求延長信用證的裝運期和有效期。無論是信用證修改，還是信用證展期，對應(yīng)信函的寫作都要注意采用禮貌的語氣。因為信用證的修改或展期耗時耗費，對進出口雙方來說都是煩惱的事情。5第5頁，共63頁。9.2 Writing Skills（寫作技巧）催證信函的寫作步驟及常見表達(dá)方式：6第6頁，共63頁。In regard to關(guān)于 In regard to your request for information, I regret to in

5、form you that I am unable to help you. 關(guān)于你需要情報的事，我遺憾地告訴你我沒法幫助你。 With regard to hardness, the diamond is in a class by itself. 講硬度，金剛鉆是獨一無二的。 7第7頁，共63頁。up to nowadv. 到目前為止； 至今； 迄今 Up to now hes still quiet. 他直到現(xiàn)在仍保持沉默。 8第8頁，共63頁。9第9頁，共63頁。改證或信用證展期信函的寫作步驟及常見表達(dá)方式：10第10頁，共63頁。11第11頁，共63頁。validityn. 有效，合

6、法性； 效力；正確性 Some people, of course, denied the validity of any such claim. 當(dāng)然，一些人否定了此類說法的合理性。 12第12頁，共63頁。9.3 Specimen Letters（樣函）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, London, to be

7、 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, commercial and c

8、onsular invoices and insurance policy. Kindly ask your correspondents to see that the insurance policy gives full cover before they accept the draft. Yours faithfully,13第13頁，共63頁。L/C 常用搭配covering/regarding+goodsfor the amount of+ amountin ones favor+beneficiaryfor ones account+ payerwith/through+ is

9、suing bank14第14頁，共63頁。correspondentn. 通訊員，記者； 通信者the BBCs political correspondent 英國廣播公司的政治新聞記者 15第15頁，共63頁。in ones favor 以為受益人。 指有權(quán)享有信用證的利益的人，一般指出口商。 in ones favor與in favor of 短語意思相同。e.g. As soon as the licence is approved, an L/C will be opened in your favour. 只要許可證一批準(zhǔn)，就開立以貴方為受益人的信用證。16第16頁，共63頁。U

10、niversaladj. 普遍的； 通用的； 全世界的；n. 一般性 The desire to look attractive is universal. 愛美之心，人皆有之。There are no economic universals. 沒有普遍適用的經(jīng)濟學(xué)原理。17第17頁，共63頁。Cathayn. （古文詩歌）中國Have you ever taken Cathay Pacific? 你有沒有搭過國泰航空公司的班機？ 18第18頁，共63頁。consignmentn. 裝運的貨物； 托運； 委托，托管a consignment of medicines 運送的一批藥物19第19頁

11、，共63頁。accompany陪伴；陪同 Ken agreed to accompany me on a trip to Africa. 伴隨；和一起發(fā)生（或同時存在） 為（歌手或樂手）伴奏 He sang and Alice accompanied him on the piano. 他一邊唱，艾麗斯一邊為他鋼琴伴奏。20第20頁，共63頁。Letter 2：Importer notifying L/C arrangement Dear Sirs, Re: Order No.7766 We enclose an order for 2,000 (two thousand) waterproo

12、f raincoats and have made arrangements with the Bank of Japan, Tokyo, to open a credit in your favor. The credit is valid 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 b

13、y S.S. Cathay, sailing from London on July 24.21第21頁，共63頁。 Carton containing the goods should be marked S.M. The amount of our credit 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 shi

14、pped. Yours faithfully,22第22頁，共63頁。covervi. & vt. 包括，涉及，償付，彌補，投保 The compensation will cover the whole loss. n. 封袋，保險 We have decided to arrange the necessary insurance cover.coverage n. 保險范圍，投?？傤~，保證金 Regarding insurance, the coverage is for 110% of the invoice value up to the port of destination.23

15、第23頁，共63頁。Letter 3：A reply to Letter 2 Dear Sirs, Your order No.7766 of July 1 has now been completed and taken on board 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

16、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 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 o

17、rders. We trust the consignment will reach you safely and prove satisfactory. Yours faithfully,24第24頁，共63頁。pass to傳給，轉(zhuǎn)到，通到Upon his decease the house will pass to his wife. 他死后房屋歸他太太所有。25第25頁，共63頁。due1、由于;因為The countrys economic problems are largely due to the weakness of the recovery. 該國的經(jīng)濟問題很大程度上是因

18、為復(fù)蘇乏力。2、到期的;預(yù)期的The results are due at the end of the month. 預(yù)計月底會有結(jié)果。 Payment due 應(yīng)付款項3、應(yīng)有的;應(yīng)得的;I was sent a cheque for 1,525 and advised that no further pension was due. 我收到了一張 1,525 英鎊的支票，并被告知我應(yīng)得的養(yǎng)老金到此為止。26第26頁，共63頁。liberal開明的；開通的；（個人）自由主義的 a nation of free-thinking liberals思想開放的自由主義者的國度They favou

19、r liberal free-market policies. 他們支持開放的自由市場政策。大量的；豐富的 As always he is liberal with his jokes. 像平時一樣，他出口就是笑話。27第27頁，共63頁。Letter 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 deliv

20、ery is approaching, but we have not yet received the covering 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 Confirmati

21、on. Hope to hear favorably from you soon. Yours truly,28第28頁，共63頁。deliver v. 裝運 delivery n. 相關(guān)用法有： Make /effect the delivery It is agreed in our contract that you will effect the delivery during September. 合約中規(guī)定你方9月份裝船。 Deliver the goods /order We shall deliver the goods upon receipt of your relevan

22、t L/C. 收到你方相關(guān)信用證后我們將安排裝運。29第29頁，共63頁。see to it that務(wù)必要，保證 See to it that youre ready on time! 請務(wù)必按時準(zhǔn)備好！We must see to it that all people are equal before the law. 堅持法律面前人人平等。30第30頁，共63頁。Letter 5：Seller asking buyer to extend L/C Dear Sirs, Re: Letter of Credit No. AG8432 We have received your Letter

23、 of Credit No.AG8432 for 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

24、of January, it is, therefore, impossible for us to effect shipment at the time you named. 31第31頁，共63頁。 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

25、 matter over which we can exercise no control. Yours faithfully,32第32頁，共63頁。mineraln. 礦物； 礦石； 礦物質(zhì)； 汽水 adj. 礦物的，似礦物的 A glass of mineral water, please. Fertilizer enriches the soil. 肥料使土壤肥沃。33第33頁，共63頁。Letter 6：Buyers refusal of extending L/C （A reply to Letter 5） Dear Sirs, We received your letter of

26、 15th October requesting us to extend our L/C owing 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, ther

27、efore, ask you to try your utmost to effect shipment 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,34第34頁，共63頁。refusal1. 拒絕；回絕；不接受 .her refusal

28、 to accept change. 她對變革的拒絕2. 優(yōu)先取舍權(quán)；先買權(quán) If you have a good rapport with a dealer, they will always let you have first refusal on anything interesting. 如果你和經(jīng)銷商關(guān)系好，好東西他們會任你先挑。35第35頁，共63頁。In the event of 萬一， 倘若In the event of fire, ring the alarm bell. 如果著火，就按警鈴。36第36頁，共63頁。compensateNothing can compens

29、ate for the loss of a loved one. 失去心愛的人是無法補償?shù)摹he used her good looks to compensate her lack of intelligence. 她利用她漂亮的外表來彌補智力的不足。37第37頁，共63頁。therefromadv. 從那里，從此； 從中； 由此 He opened his bag and took therefrom an apple. 他打開提袋從里面拿出一個蘋果。38第38頁，共63頁。Letter 7：Requesting amendment to L/C Dear Sirs, We are in

30、 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. If you desire early delivery, we c

31、an 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 confirmation so that we can reques

32、t the manufacturers to expedite delivery7. Sincerely yours, 39第39頁，共63頁。pin 釘； （用釘?shù)龋┽斪。?大頭針的They pinned a notice to the door. 他們把通知釘在門上。pin down1. 清楚地固定或建立was finally able to pin down the cause of the disease. 最后終于確定病因 2. 強迫某人提供確定意見或正確信息The reporter pinned the governor down on the issue of capital p

33、unishment. 記者強求州長在死刑問題上發(fā)表確切看法 pin on 將錯事或罪行歸于The murder was pinned on the wrong defendant. 被告被錯誤地定了謀殺之罪 40第40頁，共63頁。Letter 8：On amount in L/C and time of shipment Dear Sirs, Re: L/C No.12345 Issued by Barclays Bank We hereby acknowledge with thanks receipt of8 the captioned L/C for the amount of9 US

34、D2,500 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 USD2,500 with a difference of USD150. 41第41頁，共63頁。 Furthermore, when we booked your order, we made it clear that delive

35、ry 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 short period of time. In view of the above, you are requested to increase the amount of your L/C by USD150, m

36、aking 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,42第42頁，共63頁。Furthermoreadv. 此外； 而且； 與此同時； 再者 I dont want to go there, furthermore, I have no time to do so. 我不想去那里，而且我也沒時間去。 43第43頁，共63頁。awar

37、eadj. 意識到的； 知道的； 覺察到的 She is aware of her own failings. 她了解自己的弱點。 44第44頁，共63頁。Letter 9：Requesting amendment to L/C Dear Sirs, Re: Letter of Credit No.789 We thank you 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 o

38、f the material is to be based on the certificate of quality issued by China Commodity Inspection Bureau11, as you agreed when placing the order. 45第45頁，共63頁。 On the contrary, 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

39、 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 their being contrary to our agreement has perhaps escaped your attention12. Your prompt amendment to the L/C and deletion of the

40、two clauses is urgently requested. Yours faithfully, 46第46頁，共63頁。Zinc鋅; 鍍鋅于； 在上鍍鋅His body is in short of zinc. 他身體缺鋅。47第47頁，共63頁。Inspection1. 檢查;審視 He had completed his inspection of the doors. 他已經(jīng)檢查完所有的門。2. 視察;檢閱 The Public Utilities Commission inspects us once a year. 公共事業(yè)委員會每年到我們這里視察一次。48第48頁，共63

41、頁。contrary to 與相反；違反contrary to his expectations, he found the atmosphere exciting. 出乎他的意料，他發(fā)現(xiàn)氣氛令人激動。 49第49頁，共63頁。Letter 10：On amount in L/C Dear 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

42、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 view 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, 50第50頁

43、，共63頁。without fail必定, 一定 I will give you a present on your birthday without fail. 你生日時我一定送你一份禮物。 51第51頁，共63頁。1Translate the followingappreciate your concession upon receipt of the orderconsignment agreement to your entire satisfactionallow us a commission effect delivery on timemeet your request rep

44、utationpurchase order quotation sheet 收到訂單后寄售合同 令你方完全滿意給我方傭金 按時裝運滿足你方要求 感謝你方的讓步 聲譽 購貨訂單 報價單52第52頁，共63頁。不可撤銷跟單信用證 退回供存檔申請開立信用證 做出讓步訂購家具的訂單 合同條款軟飲料 應(yīng)付款項irrevocable documentary L/C return for fileapply for issuing an L/C make a concessionorder for furniture contract termssoft drink payment due53第53頁，共6

45、3頁。 2Match the English phrases and expressions with the Chinese ones.(1)documentary credit A. 商業(yè)發(fā)票(2)issuing bank B. 跟單信用證(3)commercial invoice C. 提單(4)insurance policy D. 開證行(5)partial shipment E. 保險單(6)in compliance with F. 根據(jù)(7)in ones favor G. 以為收益人(8)certificate of origin H. 產(chǎn)地證明書(9)subject to

46、I. 以為條件(10)bill of lading J. 分批裝運54第54頁，共63頁。Notes to the specimen letters1. open a credit開立信用證2. in favor of以為受益人3. confirm 由保兌4. safety pin machines 安全別針機5. comply with 滿足6. partial shipment 部分裝運55第55頁，共63頁。Notes to the specimen letters7. expedite delivery 加速裝運8. acknowledge receipt of 收到9. for th

47、e amount of 金額為10. come to 等于11. China Commodity Inspection Bureau中國商品檢驗局12. escape your attention你方的疏忽13. without fail 立即56第56頁，共63頁。9.4 Focal Words（焦點詞匯）accountn. 賬目，賬戶，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 Chin

48、a, Head Office, Beijing. We wish to give you a brief account of some flexible measures we adopted.vi. & vt. 報賬，認(rèn)為 These expenses of different kinds should be separately accounted for. All of them account these lines are profitable fields of investment.57第57頁，共63頁。for ones account由代理，為代購（銷） We hereby

49、 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，作為部門償還 He owed USD100 and sent me USD50 on account.on account of由于 We both understand our slippers are very popular in your market on account of their superior quality and competitive price.on ones own account自己承擔(dān)

50、風(fēng)險 They do not feel able to make purchase on their own account.58第58頁，共63頁。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 would like to give you a sample order to an amount of about USD3,000. vi. 合計，共計 The total value

51、 of the machines amounts to USD2,000,000. Your reply amounts to a refusal of our request.59第59頁，共63頁。covervi. & vt. 包括，涉及，償付，彌補，投保 Carriage is not covered by quotation. The compensation will cover the whole loss. Please open a letter of credit to cover the order. Insurance is to be covered of by the

52、 buyer.n. 封袋，保險 Under separate cover, we are sending you the counter samples as requested. We have decided to arrange the necessary insurance cover.coverage n. 保險范圍，投?？傤~，保證金 He has fire and theft coverage on his store. Regarding insurance, the coverage is for 110% of the invoice value up to the port of destination.60第60頁，共63頁。issuevi. & vt. 發(fā)行，開立，出版，收益 We have arranged with our bankers to issue an