Unit 23 阅读Documentary credit 一

Unit 23 阅读Documentary credit 一
Unit 23 阅读Documentary credit 一

Unit 23 Documentary credit

一、信用证的定义

英文定义:A letter of credit ( L/C, or credit ) is the written promise of a bank to act at the request and on the instruction of the applicant and to undertake payment to the beneficiary in the amount specified in the credit, provide that the beneficiary complies with the terms and conditions of the credit.

注释:written: 书面的,成文的promise: 约定,保证at the request of : 应(某人)的请求on the instruction of: 凭(某人)的指示applicant: 申请人beneficiary: 受益人specify: 指定,详列,规定provide ( that ): 假若,规定?6?7 comply with: 依从,服从,遵从terms and conditions: 条款

中文意思:信用证是指银行应申请人的要求和其指示开立的承诺在受益人履行信用证条款后按信用证规定的金额付款给受益人的书面保证文件。

二、信用证的有关各方当事人(考试重点)

英文原文:There are many parties involved in the L/C operation. They are the applicant, issuing bank, advising bank, beneficiary, negotiating bank, and so on.

注释:operation: 操作,运作negotiating bank: 议付银行中文意思:信用证操作过程中涉及到许多当事人(方),他们是申请人,开证银行,通知银行,受益人,议付银行等。具体介绍:1、applicant(申请人)

英文定义:An applicant is the party that applies to a bank for opening a letter of credit. An applicant may also be called “opener”or “acco untee”. It is usually the buyer or importer in a contract.

注释:apply to: 向?6?7申请或要求open a letter of credit: 开立信用证opener: 申请开证人accountee: 开证申请人

中文意思:申请人是指向银行申请开立信用证的一方。申请人也称“申请开证人”或“开证申请人”。通常是合同中的买方或进口商。

2、issuing bank (开证行) 英文定义:An issuing bank refers to the bank that issues a letter of credit at the request of the applicant, and is responsible for payment of the proceeds under an L/C if the terms and conditions of the credit are complied with.

注释:refer to: 指的是be responsible for:对负责proceeds: 货款,收益

中文意思:开证行应申请人要求开立信用证的银行,并在信用证条款履行后负责支付信用证项下的款项。

3、advising bank (通知行) 英文原文:An advising bank is usually a bank in the seller’s country. Of course, it may also be in a third country. Upon instructions and entrustment of the issuing bank, the advising bank advises the beneficiary of the L/C. 注释:of course: 当然third country: 第三国家entrustment: 委托

中文意思:通知行通常是卖方所在国银行,也可在第三国家。凭开证行的指示和委托,通知受益人相关信用证事宜。

4、beneficiary (受益人)

英文定义:A beneficiary refers to the party in whose favor an L/C is opened and which should comply with the terms and conditions of the credit in order to receive the proceeds. It usually refers to the seller, the exporter.

注释:in sb. favor:对某人有利,以某人为受益人

中文意思:受益人是指信用证受益一方,需按信用证条款履行义务以获得付款。通常是指的卖方,或出口商。

5、negotiating bank 议付银行

英文原文:A negotiating bank is the bank that negotiates the beneficiary’s draft(s). It may be the advising bank or another bank authorized to negotiate the documents. If there is no specific stipulation in the L/C, the exporter may present the documentary draft to any bank that is able to do the negotiation.

注释:draft: 汇票,付款通知单be authorized to: 有权做?6?7,被允许stipulation: [不可数]规定; [可数]条款, 条件documentary draft: 跟单汇票

中文意思:议付行是对受益人汇票进行议付的银行。议付行可以是通

知行或者其他有权议付单证的银行。如果信用证中无特殊规定,出口商可以向任何银行提交跟单汇票进行议付。

三、信用证的基本内容

英文原文:An L/C can be opened by mail, by cable, or by SWIFT. Al though there are no uniform forms covering an L/C, their contents are basically the same.

注释:cable: 电报SWIFT ( Society for Worldwide Interbank Financial Telecommunication) :环球银行间金融电讯协会uniform form: 统一格式

中文意思:信用证可以通过邮件,电报以及SWIFT 格式开立。尽管信用证没有统一的格式,但其内容基本一样。

英文原文:They include all the important terms and conditions of the sales contract signed by the two parties: documents required, the banker’s undertaking clauses, and any special conditions in the L/C.

注释:documents required: 单证要求banker: 银行clause: 条款

中文意思:这些基本内容包括所有买卖方双方签署的合同中的重要条款:单证要求,银行保证条款,以及其他信用证的特别规定。

四、跟单信用证的基本程续

三个基本步骤:1、issuance of the L/C 信用证开立

英文原文:The process of a buyer applying for and opening a documentary credit at the issuing bank, and the issuing bank’s

notification of the L/C to the seller through the advising bank. 信用证开立是买方向开证行申请开立信用证,通过通知行向卖方发出开证行开证通知。

注释:process: 过程,程序notification: 通知,通知书2、Amendment to the L/C if necessary 如需对信用证进行修改

英文原文:The process whereby the terms and conditions of a documentary credit may be modified after the credit has been issued. 在信用证开立后如需对跟单信用证的条款进行更改需进行信用证的修改。

注释:amendment: 修正, 改正, 修订whereby: 因此,为何,由此modify: 变更,修改3、utilization and settlement 使用和支付

英文原文:The process whereby the seller ships the goods, transfers the documents from the seller to the buyer through banks, and transfers the proceeds from the buyer to the seller through banks in different ways (the settlement). 这一过程是卖方装运货物,将单证通过因银行转让给买方,并且再由买方通过银行向卖方通过各种途径付款。

注释:settlement: 结算transfer: 转让,转移,让渡注:上述三个步骤是信用证操作的基本步骤,但是具体实施步骤因信用证的不同而有所不同。

五、信用证结算的特征(考试重点) 信用证结算有三个方面的基本特征:1. the issuing bank has the primary liability for payment 开证行

负有首要付款的责任。

注释:primary: 主[首]要的, 第一(位)的 2. L/C is a self-sufficient instrument 信用证是一种自给自足的结算工具。注释:self-sufficient: 自给自足的instrument: 工具,手段,方法3. L/C is simply a document transaction. 信用证是简单的单证交易。

英文原文:The relevant parties deal with documents only, rather than with the goods or services. If the goods do not conform to the documents after the applicant pays the issuing bank, the applicant can only take this matter up with the defaulting parties. It has nothing to do with the bank. However, if the goods are in order, but the documents are not correct, the issuing bank and the applicant have the right to refuse to pay the seller. 注释:relevant: 相关的,有关联的deal with: 处理,涉及rather than: 而不是conform to: 遵照,符合take up a matter with:与交涉defaulting party: 违约方,为履行合同的一方(defaulting: 违约,不履行义务) have nothing to do with: 与无关be in order: 整齐, 状况良好, 适宜correct: 正确的have the right to (do sth):有权做(某事) 转自轻松过网课文意思:信用证的相关各方只需处理单证方面事宜,而不需处理货物或者服务。如果货物在申请人向开证行付款后发现与单证不符,申请人只能与违约方进行交涉。与银行无关。但是,如果货物状况良好,但是单证有误,开证行和申请人均有权拒绝向卖方付款。

六、信用证的类型(考试重点) 信用证根据环境可分为许多种类

型,一种信用证同时可能有不同的特征。

1. Documentary Credits vs. Clean Credits 跟单信用证与光票信用证

英文原文:If shipping documents are required, these credits are called documentary credits. If shipping documents are not required and only drafts are required, they are called clean credits. 注释:documentary credit: 跟单信用证clean credit: 光票信用证

中文意思:如果信用证附带有装运单据,则称为跟单信用证。如果信用证不附带单据仅附带汇票,则称为光票信用证。

2. Irrevocable Documentary Credits 不可撤销信用证

英文原文:Irrevocable credits means that once the L/C is opened, it cannot be cancelled or amended within its term of validity without the agreement of the issuing bank, the confirming bank, if any, and the beneficiary.

注释:irrevocable: 不能撤销的, 不能恢复的once: 一旦term of validity: 有效期agreement: 同意

中文意思:不可撤销信用证是指信用证一旦开立,在有效期内未经开证行,保兑行以及受益人的同意不得撤销和更改的信用证。 3. Confirmed vs. Unconfirmed Credits 保兑信用证与不保兑信用证

英文原文:Under irrevocable documentary credits, depending on whether there is another bank in addition to that of the issuing bank undertaking to pay, an irrevocable letter of credit can be either a con firmed or unconfirmed L/C. If a credit is not confirmed by another bank,

it is an unconfirmed L/C.

注释:confirmed credit: 保兑信用证unconfirmed credit: 不保兑信用证depend on: 依赖,取决于in addition to: 除之外undertake to do: 承担,承诺either。。。or。。。: 不是...就是或...

中文意思:不可撤销信用证是否为保兑信用证,取决于是否存在除了开证行以外的另外一家银行也承诺付款,不可撤销信用证可以是保兑或者不保兑信用证。如果信用证无其他银行保兑,则它是不保兑信用证。

英文原文:The undertaking to pay is the sole responsibility of t he issuing bank. An irrevocable confirmed documentary credit is one t hat contains the guarantee of payment to the beneficiary by both the issuing bank and confirming bank so long as the terms and conditions of the credit are met.

注释:sole: 唯一的contain: 包含,容纳guarantee: 保证,担保,担保书so long as: 只要met (meet 的过去分词):满足

中文意思:开证行唯一的责任是付款。不可撤销保兑信用证即只要满足了信用证条款的要求,开证行和保兑行都可担保向受益人履行付款义务。

4. Sight Credits vs. Time Credits 即期信用证与远期信用证1)即期信用证

英文原文:Sight credits mean that the issuing bank or its nominated bank effects payment or negotiation immediately upon receipt of the drafts

and/or other documents that are in conformity with the stipulations of the L/C, such as a sight payment credit and sight negotiation credit.

注释:effect payment: 履行付款, 支付款项effect negotiation: 进行议付upon receipt of: 一旦收到(on receipt of: 当收到。。的时候)in conformity with: 和一致,和符合stipulations: (复数)条款,sight payment credit: 即期付款信用证sight negotiation credit: 即期议付信用证

中文意思:即期信用证是指开证行或者其他指定银行一旦收到与信用证条款相符的汇票或者其他单据后立即履行付款义务或进行议付的信用证,比如即期付款信用证和即期议付信用证2) 远期信用证

英文原文:A time credit includes the seller’s time credits (deferred payment credits and acceptance credits) and the buyer’s time credits. 注释:seller’s time credit: 卖方远期信用证deferred payment credit: 延期付款信用证(deferred:延期的,延缓的)acceptance credit: 承兑信用证buyer’s time credit: 买方远期信用证

中文意思:远期信用证包括卖方远期信用证(延期付款信用证和承兑信用证) 和买方远期信用证5. 其他类型信用证

英文原文:Additionally, there are also payment credits (sight payment credit and deferred payment credits), acceptance credits, negotiation credits, anticipatory credits, revolving credits, transferable credits, back-to-back credits, and so on.

注释:payment credit: 付款信用证sight payment credit: 即期付款信

用证negotiation credit:议付信用证anticipatory credit: 预支信用证(anticipatory: 预期的,先行的) revolving credit: 循环信用证transferable credit: 可转让信用证back-to-back credit: 背对背信用证中文意思:此外,信用证的其他类型还有付款信用证(即期付款信用证和延期付款信用证),承兑信用证,议付信用证,预支信用证,循环信用证,可转让信用证,背对背信用证等等。

七、常用短语、名词

Applicant: 申请人

Beneficiary: 受益人

Negotiating bank: 议付行

Documentary draft: 跟单汇票

SWIFT:环球银行间金融电讯协会Notification: 通知Documentary Credit: 跟单信用证

Clean Credit: 光票信用证

Irrevocable Documentary Credit: 不可撤销跟单信用证

Term of validity: 有效期

Confirmed Credit: 保兑信用证

Unconfirmed Credit: 不保兑信用证

Guarantee: 保证,担保

Sight Credit: 即期信用证

Time Credit: 远期信用证

Sight payment credit: 即期付款信用证

Sight negotiation credit: 即期议付信用证Deferred payment credit: 延期付款信用证Acceptance credit: 承兑信用证Anticipatory credit: 预支信用证Revolving credit: 循环信用证Transferable credit: 可转让信用证

Back-to-back credit: 背对背信用证

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