国际结算信用证案例分析-英文
国际结算——跟单信用证2(英文版)
10
Negotiation credit 议付信用证
Credit permits the beneficiary to negotiate the draft(s) and documents with a bank
“available with … bank by deferred payment at … days after sight against the documents detailed herein.”
DEF credit is similar to an acceptance credit but
Copyright by Fei Zhonglin School of Economics and Management, NJUT
Copyright by Fei Zhonglin School of Economics and Management, NJUT
561Fra bibliotek2010-11-15
Deferred payment credit 延期付款信用证
“ The advising bank is requested to add their confirmation.”
If the advising bank accepts it, the advising bank will write in the advising bank’s instruction：
7
Copyright by Fei Zhonglin School of Economics and Management, NJUT
信用证结算的实例
信用证结算的实例Trade finance plays a crucial role in international trade, with one of the most common methods being the use of letters of credit for settlement. 信用证结算是国际贸易中一种常见的结算方式，贸易融资在国际贸易中扮演着至关重要的角色。
Letters of credit provide a secure payment method for both the buyer and the seller. 信用证为买卖双方提供了一种安全的付款方式。
For the seller, using a letter of credit ensures that they will receive payment for the goods or services provided, as long as the terms and conditions of the credit are met. 对于卖方来说，使用信用证确保他们将获得提供的货物或服务的付款，只要信用证的条款和条件得到满足。
For the buyer, a letter of credit gives them assurance that the seller will not receive payment until the buyer has received the goods or services in the agreed-upon condition. 对于买方来说，信用证给予了他们保证，即在买方收到货物或服务并进行验收之前，卖方将不会获得付款。
One of the key benefits of using letters of credit for settlement is the reduction of risk for both parties involved in the transaction. 使用信用证进行结算的一个关键优势是降低了交易中涉及双方的风险。
信用证业务实例分析
信用证业务实例分析例1：河南某外贸公司曾收到一份以英国标准麦加利银行伯明翰分行(STANDARD CHARTERED BANK LTD . BIRMINGHAM BRANCH,ENGLAND)名义开立的跟单信用证，金额为USD37,200.00元，通知行为伦敦国民西敏寺银行(NA TIONAL WESTMINSTER BANK LTD .LONDON)。
因该证没有象往常一样经受益人当地银行专业人员审核，发现几点可疑之处：(1)信用证的格式很陈旧，信封无寄件人地址，且邮戳模糊不清，无法辩认从何地寄出；(2)信用证限制通知行－伦敦国民西敏寺银行议付；有违常规；(3)收单行的详细地址在银行年鉴上查无；(4)信用证的签名为印刷体，而非手签，且无法核对；(5)信用证要求货物空运至尼日利亚，而该国为诈骗案多发地。
根据以上几点，银行初步判定该证为伪造信用证，后经开证行总行联系查实，确是如此。
从而避免了一起伪造信用证件诈骗。
例2：某中行曾收到一份由加拿大AC银行ALERTA分行电开的信用证，金额约100万美元，受益人为安徽某进出口公司。
银行审证员发现该证存在以下疑点：(1)该证没有加押证实，仅在来证开注明"本证将由××行来电证实"；(2)该证装效期在同一天，且离开证日不足一星期；(3)来证要求受益人发货后，速将一套副本单据随同一份正本提单用DHL快邮寄给申请人；(4)该证为见45票天付款，且规定受益人可按年利率11％索取利息；(5)信用证申请人在加拿大，而受货人却在新加坡；(6)来证电传号不合常理。
针对这几个疑点，该中行一方面告诫公司"此证密押未符，请暂缓出运"，另一方面，赶紧向总行国际部查询，回答："查无此行"。
稍后，却收到署名"美漩银行"的确认电，但该电文没有加押证实，于是该中行设法与美州银行驻京代表处联系，请示协助催晒，最后得到答复："该行从未发出确认电，且与开证行无任何往来"。
国际结算(双语)第五章：信用证 chapter5 Letter of Credit
• Items on draft • It is the drawn clause of the draft. Which is used to illustrate the reason of the draft issuance. The clause may be written as” draft drawn under L/C No:xxxx issued by AAA bank dated yy,mm.dd.
• Items on the transportation, goods and shipping documents • Items on transportation stipulation should states port of loading, port of discharge and place of destination, the latest date of shipment date, and also whether partial shipment and transshipment are allowed.
12 presents the redeemed documents
Beneficiary ⑥
presents required documents to the nominated bank
④ advises credit to the beneficiary
Issuing Bank
⑨ pays nominated bank ⑧ sends the documents for reimbursement
① sign a sales contract
13 delivers goods
⑤ ships the goods Shipping company
国际结算信用证案例
请分析以下案例：如何解决问题（或纠纷），并从案例中吸取哪些经验教训。
案例1 信用证指示不明确，不完整案情欧洲某银行开立一张不可撤销议付信用证，该信用证要求受益人提供“Certificate of Origin：E．E．C．Countries”（标明产地为欧共体国家的原产地证明书）。
该证经通知行通知后，在信用证规定的时间内受益人交来了全套单据。
在受益人交来的单据中，商业发票上关于产地描述为“Country of Origin：E．E．C．”，产地证则表明“Country of Origin：E．E．C．Countries”。
议付行审核受益人提交的全套单据后认为，单单，单证完全一致，于是该行对受益人付款，同时向开证行索汇。
开证行在收到议付行交来的全套单据后，认为单单，单证不符：1 发票上产地一栏标明：E．E．C．，而信用证要求为E．E．C．Countries。
2 产地证上产地一栏标明E．E．C．Countries，与发票产地标明E．E．C．开证行明确表明拒付，并且保留单据听候处理。
收到开证行拒付通知后，议付行拒理力争：信用证对于发票并未要求提供产地证明，况且发票上的产地系与产地证一致。
故议付行认为不能接受拒付，要求开证行立即付款。
案例2 保兑责任的延伸案情I银行开立一张以M为受益人的不可撤销信用证，并且要求通知行A加保。
A银行对信用证加保后通知了M，在信用证到期日两天之前，M将全套单据交A 行议付。
A行发现全套单据有两处不符：其一是提单抬头做成了托运人抬头并空白背书，而信用证的要求是提单做成买方抬头；其二是信用证超支USD10000.00，考虑到信用证即将到期，A行立即将此情况通知M，M要求A行立即电传开证行I 银行要求其授权付款。
开证行在接到A行的电文后与其开证申请人协商，在后者的同意下，I银行授权A行议付提示的单据。
在I银行电告A银行对不符单据付款后，I行国内的政局开始动荡，政变使政府行将倒台，结果使I银行营业中断。
复习指导：信用证英文示例
From: Bank of ××Fuzhou, ChinaTo: Bank of ××London, UKDate:Fab.1,20××We open an Irrevocable Credit No.001 in favour of: ××Company, Limited, London for account of: China ××I/E Corporation, to the extent of: USD50 000(US dollar Fifty Thousand, 5% less is allowed).This Credit is available by beneficiary's drafts, drawn on us, in duplicate, at sight, for 100% of the invoice value, and accompanied by the following documents:--Full set of clean “on Board”,“ freight prepaid” Ocean Bill of lading, made out to order and blank endorsed, marked“notify China National Foreign Trade Transportation Corporation, at the port of destination.”--Invoice in quintuplicate, Contract No.& CreditNo.,20 metric tons(5%less is allowed) of 1 000kilso net each of chemicals, purity 90-99%,USD2.50 per kilo net CIF Shanghai including packing charges.--Weight Memo indicating gross and net weight of each package in quadruplicate.--Certificate of Quality in four copies issued by the manufactures.--Insurance Policies(or Certificate)in duplicate covering Marine ICC(A)for full CIF invoice value plus 10%.--Certificate of Origin: United Kingdom.--Packing List: Packed in seaworthy new steel drums.Shipment from UK port to Fuzhou. Partial shipment is not allowed. Transshipment is allowed, through B/L required. Shipment to be made on or before February 15,20××.This Credit is valid in London on or before February 30, 20××,for negotiation and all drafts drawn hereunder must be marked“drawn under Bank of××Fuzhou China ,Credit No.001 ”.Amount of drafts negotiated under this credit must be endorsed on the back hereof.Disposal of Documents: It is a condition of this credit that the documents should be forwarded to us by two consecutive airmails, the firs mail consisting of all documents except one of each items, if more than one, to be sent by second mail. Special Conditions:We hereby engage with the drawers, endorsers and bona fide holders of bills drawn and presented in accordance with the term of this credit that the bills shall be duly honored on presentation.This credit is subject to ICC Uniform Customs and Practice for Documentary Credits(1993revision).。
国际结算方式和案例分析——信用证
主要操作
开立信用证
信用证的通知
信用证的审核 信用证的修改
单据的审核
第三节 信用证实务
一、信用证的开立
❖ （一）信用证的开立基础：买卖合同 ❖ （二）进口人申请开证
1、填写开证申请书 2、开证申请人提交保证金或抵押品 3、开证申请人向开证行支付开证费用 ❖ （三）开证行开立信用证 1、开证要求 2、审核并签发信用证 3、根据开证申请书的要求选择开证方法
❖ Currency Code and Amount :32B: USD 25,000.00
❖ Available with …By :41A:INDUSTRIAL AND COMMERCIAL BANK OF CHINA
关于WC汇HE票INNZAH,BOYUNCEIGTYOTBIRAATINOCNH. WENZHOU
此时我方联系客户，希望其能遵守传真所言，接受 单据不符点，立即付款。但对方说什么也不同意。 最后，我方只好降低价格15%，对方才勉强同意 付款。
-
L/C + 传真
B
A
发货
交单
BANK A
寄单 拒付
BANK B
问题： 1。A公司为什么会遭到拒付？ 2。这个案例支持了L/C特点中的哪一点？
五、信用证的特点
行索偿； (9)开证行向交单行或偿付行付款； (10)开证行通知申请人赎单； (11)申请人付款赎单； (12)申请人提货。
四、信用证的内容
关于L/C本身 关于汇票 关于运输 关于货物 关于单据 其他
❖ FROM:ICBKCNBJWZU BIC ❖ TO:INDUSTRIAI AND COMMERCIAL BANK OF CHINA
QUANTITY AND AMOUNT ALLOWED. ❖ 3.ALL ALTERATIONS AND AMENDMENTS (IF ANY)
信用证实例(中英文)
SIGHT 即期
:42A:DRAWEE 付款人
BCYPCY2NO10
BANK OF CYPRUS LTD 塞浦路斯的银行名
:43P:PARTIAL SHIPMENTSห้องสมุดไป่ตู้是否允许分批装运
NOT ALLOWED 不可以
:43T:TRANSHIPMENT转运
******
******
TEL:******
FAX:******
TELEX:2451 & 4933 KYPRIA CY
SWIFT:BCYPCY2N
DATE:23 MARCH 2005
APPLICATION FOR THE ISSUANCE OF A LETTER OF CREDIT
SWIFT MT700 SENT TO:MT700转送至
INCLUDING THOSE OF THE REIMBURSING
BANK ARE FOR BEN. A/C. 在塞浦路斯以外银行产生的费用包括支付行的费用由信用证收益人负担，
:48: PERIOD FOR PRESENTATION 单据提交期限
DOCUMENTS MUST BE PRESENTED WITHIN
修改每个单据不符点费用将扣除80美元(最多40)
*IN THE EVENT OF DISCREPANT DOCUMENTS ARE PRESENTED TO US AND
REJECTED,WE MAY RELEASE THE DOCUMENTS AND EFFECT SETTLEMENT UPON
CHARGES FOR EACH MESSAGE CONCERNING REJECTION AND/OR ACCEPTANCE
- 1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
- 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
- 3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。
宁波大学答题纸
（20 14 —20 15 学年第二学期）
课号：012A06R01 课程名称：国际结算改卷教师：贺翔
学号：126150121 姓名：卓婷婷得分：
The Case of L/C
1. Case:
A foreign importing company signed a contrast with Chinese exporting company to purchase 500 tons of chemical fertilizer. The contrast requested that the letter of credit should be issued by Jan 30st 1994, and the goods should be shipped before Feb 5th.
In Jan 20th, the buyer sent a credit, and its expiry date is Feb 10th. Due to some difficulties of shipping in time for the seller, so it asked the buyer to put the shipping date off to Feb 17th and the valid time of credit lasts to Feb 20, finally the seller agreed. Neither of them confirmed opening bank.
Eventually, after getting goods loaded, the seller applied opening bank for negotiation to pay. Unfortunately it was refused.
2. Solution and Personal thought:
Although L/C is supposed to be written according to business contrast, it becomes legally independent after issuing. And opening bank only accepts clause restraint of initial credit but not business contrast.
In this case, the buyer and the seller achieved an agreement of credit modification without confirming the bank or getting its permission. So the bank has the right to refuse the payment. As for the seller, to make things right, it can ask the buyer to confirm the bank to modify the extension of L/C. Or it can directly ask the buyer to perform the payment based on revised contrast.
As we know, there exists a triangle relationship between applicant, beneficiary and opening bank. L/C. Three parties should be clear with their own rights and obligations, and be aware of what the role each is playing in international payment.
It’s obvious that modification and extension of L/C can be risky. When making any of them, both the seller and the buyer should be cautious. Even their business contrast is revised, the independent L/C should also be modified.。