Unit-9-Payment-and-LC-支付与信用证课件.ppt--（课件中不含音视频）

1、 外贸英文函电Chapter 9 Payment and L/CObjectives Upon completion of this chapter,the students will:understand the flow chart of L/C.be able to urge the opening of the relative L/C.be able to check the L/C.be able to make the amendment by business letter ReturnLead in In international trade,payment is very

2、 complicated.The sellers and buyers run certain risks of non-payment or non-delivery.Who can be entrusted(委托）委托）to make guarantee?the bankLead in Payment instruments in our daily life:cash card(刷卡）刷卡）credit(赊账）赊账）*cheque(支票）支票）Lead in Payment instruments in international trade:Cheque 支票支票 (seldom us

3、ed)Promissory notes 本票本票 Bills of exchange/draft 汇票汇票 (the most popular)Cheque 支票支票RPromissory Note 本票本票RBill of Exchange 汇票汇票RLead in What are the major modes of payment in international trade?L/C 信用证信用证 Collection 托收托收 Remittance 汇款汇款IntroductionA).Remittance 汇款汇款 Mail Transfer M/T 信汇信汇 Telegraphi

4、c Transfer T/T 电汇电汇 demand draft D/D 票汇票汇B).Collection 托收托收 Documents against payment D/P 付款交单付款交单 Documents against Acceptance D/A 承兑交单承兑交单IntroductionC).Letter of Credit L/C 信用证信用证 Irrevocable L/C 不可撤销信用证不可撤销信用证 Confirmed L/C 保兑信用证保兑信用证 Divisible L/C 可分割信用证可分割信用证 Transferable L/C 可转让信用证可转让信用证 Sigh

5、t L/C 即期信用证即期信用证 Time/Usance L/C 远期信用证远期信用证 Anticipatory L/C 预支信用证预支信用证 Revolving L/C 循环信用证循环信用证 Clean L/C 光票信用证光票信用证 Documentary L/C 跟单信用证跟单信用证 Back-to-back L/C 转开信用证转开信用证 Standby L/C 备用信用证备用信用证Confirmed,irrevocable documentary L/C is the most popular for the seller 汇款汇款(Remittance)是指进口人按约定的条是指进口人按

6、约定的条件和时间将货款通过银行付给出口人的支件和时间将货款通过银行付给出口人的支付方式。付方式。买卖双方能否履行合同，完全取决于彼此买卖双方能否履行合同，完全取决于彼此的信用的信用,并不涉及银行的信用，因此它纯属并不涉及银行的信用，因此它纯属商业信用商业信用 信汇信汇是进口人将汇款及手续费交付给汇款地的一是进口人将汇款及手续费交付给汇款地的一家银行家银行(汇出行汇出行)，委托该银行利，委托该银行利用信件用信件转托受款转托受款人所在地的银行人所在地的银行(汇入行汇入行)，将货款付给出口人。，将货款付给出口人。电汇电汇是指进口人将汇款及手续费付给当地一家银是指进口人将汇款及手续费付给当地一家银行行

7、(汇出行汇出行)，要求该银行，要求该银行用电传或电报用电传或电报通知其国通知其国外受款人所在地的分支行外受款人所在地的分支行(汇入行汇入行)将汇款付给出将汇款付给出口人。口人。票汇票汇是进口人向其当地银行是进口人向其当地银行(汇出行汇出行)购买银行即购买银行即期汇票，并直接寄给出口人期汇票，并直接寄给出口人，出口人收到该汇票，出口人收到该汇票即可凭以向指定的付款银行取款。即可凭以向指定的付款银行取款。D/P 付款交单付款交单,即进口方付款后，出口方才向银即进口方付款后，出口方才向银行提交单据，进口方才能向代收银行领取单据。行提交单据，进口方才能向代收银行领取单据。D/A 承兑交单，所谓承兑交单

8、，所谓“承兑承兑”就是进口方在代就是进口方在代收银行提示远期汇票时，对汇票的认可行为，进收银行提示远期汇票时，对汇票的认可行为，进口方于汇票到期日凭票付款，出口方才向银行提口方于汇票到期日凭票付款，出口方才向银行提交单据。交单据。Which is better?(D/P is better than D/A Which mode of payment is the safest and the most reliable for the interest of seller?And why?The L/C Comparison of modes of payment Comparison of

9、 modes of payment 在在汇款和托收汇款和托收付款方式中，付款方式中，银行职能银行职能只做只做托收和汇付的工托收和汇付的工作，对进口商不付货款不予负责；作，对进口商不付货款不予负责；纯属双方公司的商业信纯属双方公司的商业信用，所以相对来说，冒有一定风险用，所以相对来说，冒有一定风险 而在而在信用证信用证的情况下，负付款责任的是开证行的情况下，负付款责任的是开证行,只要所提只要所提供的单据与信用证的规定完全相符，即使是买方倒闭，货供的单据与信用证的规定完全相符，即使是买方倒闭，货价下跌，银行都得付款价下跌，银行都得付款.就卖方的利益来说，信用证（就卖方的利益来说，信用证（L/C）比

10、付款交单（）比付款交单（D/P）好，）好，D/P at sight 比比D/P after sight 好，而付款交单（好，而付款交单（D/P）又比承兑交单（又比承兑交单（D/A)好。在国际贸易中，只在进口商财务好。在国际贸易中，只在进口商财务状况良好，或过去一系列业务中进口商付款可靠，从而取状况良好，或过去一系列业务中进口商付款可靠，从而取得出口商信任，才可以接受托收的支付方式。得出口商信任，才可以接受托收的支付方式。IntroductionWhat is L/C?(谁委托谁，干什么）谁委托谁，干什么）The credit is a letter issued by a bank at th

11、e request of the importer in which the bank promises the seller to pay 买卖双方互不信任，就由比较权威的银行出面，做居中担保买卖双方互不信任，就由比较权威的银行出面，做居中担保人。按照进口商的要求银行向出口商开出一份承诺付款的担人。按照进口商的要求银行向出口商开出一份承诺付款的担保性的文件保性的文件 国际贸易最常用的支付方法是国际贸易最常用的支付方法是L/C,这是一种可靠又安全的支这是一种可靠又安全的支付方式便于卖方与陌生的买方进行交易，并对买卖双方都有付方式便于卖方与陌生的买方进行交易，并对买卖双方都有保障。保障。The

12、buyer is the Applicant for opening(applicant 开证申开证申请方请方).The bank who established the L/C is Issuing Bank(Opening Bank开开证证行行).Parties of L/C Applicant 开证申请人开证申请人 (买方买方）Issuing Bank 开证行开证行 （买方委托开立信用证的银行）（买方委托开立信用证的银行）Advising Bank 通知行通知行 （卖方指定的通知信用（卖方指定的通知信用 证已到的银行证已到的银行）Beneficiary 受益受益人（卖方）人（卖方）Neg

13、otiating Bank 议付行议付行（卖方交单的银行，银行将单据审核之后把单据寄（卖方交单的银行，银行将单据审核之后把单据寄到国外银行请求付款，有时与通知行是同一银行到国外银行请求付款，有时与通知行是同一银行）Paying Bank 付款行付款行 （信用证的开证行（信用证的开证行）Confirming Bank 保兑行保兑行 （与通知行是同一银行）（与通知行是同一银行）Issuance Applicant(Buyer)Issuing Bank(Buyers Bank)Advising Bank(Sellers Bank)Beneficiary(Seller)send send Contra

14、ctContract Apply to open Apply to open creditcredit Send Credit Send Credit CreditCredit advice/notificatadvice/notificationion 信用证通知信用证通知Procedure of L/C 开证程序开证程序 开证的程序始于买方，他通知他的往来银行开立开证的程序始于买方，他通知他的往来银行开立以卖方为受益人的信用证，并以购货的金额为该以卖方为受益人的信用证，并以购货的金额为该信用证金额。买方的往来银行（开证行）把信用信用证金额。买方的往来银行（开证行）把信用证寄给他在卖方国家的

15、往来银行，告知信用证金证寄给他在卖方国家的往来银行，告知信用证金额、受益人为谁、所使用的货币、必备单证以及额、受益人为谁、所使用的货币、必备单证以及其他特定要求。信用证到达后，该往来行通知卖其他特定要求。信用证到达后，该往来行通知卖方，该信用证已收到。有时，卖方要求保兑信用方，该信用证已收到。有时，卖方要求保兑信用证，在这种情况下，该往来行通常自己保兑，成证，在这种情况下，该往来行通常自己保兑，成为保兑行，并把由他保兑的情况通知卖方，卖方为保兑行，并把由他保兑的情况通知卖方，卖方是按信用证所列要求发货。是按信用证所列要求发货。Cash against delivery脑筋急转弯 只有三根头发为

16、什么还要拔掉一根？只有三根头发为什么还要拔掉一根？(宴会要求穿正装宴会要求穿正装,梳中分头梳中分头)什么情况下，每个人都会主动地发挥赴汤什么情况下，每个人都会主动地发挥赴汤蹈火精神？蹈火精神？(吃火锅的时候)便秘的前因便秘的前因(打一个外国明星名字打一个外国明星名字)?(史泰龙-屎太浓)Sample letter 1 on P157 1.What is referred to at the beginning of the letter?2.Whats the purpose of the letter?3.What s the past payment terms?Why did the b

17、uyer ask to change it?4.What request did the buyer make to the seller?5.What expectation did the buyer make in the end?Structure of the letter:Referring to the sales confirmation Purpose-To propose an easier payment arrangement Reason for changing payment terms Request-agree to pay it by either C/D

18、or D/P Expectation-Consideration of the request,early replySample letter 3 on P159 1.What should be referred to first in the letter?2.Whats the purpose of this letter?3.What request did the seller make 4.What expectation did the seller make in the end?Structure of the letter Referring to the goods a

19、nd delivery date Purpose-Ask the buyer to speed up the opening of the L/C Request-Please see to it that the L/C stipulations are in exact accordance with the terms of the contract Expectation-favorable newsSample letter 6 on P162 1.What is received?2.What problem is found in the L/C?3.What request d

20、id the seller make?And why?4.What expectation did the seller make?Structure of the order Receipt of.(L/C issued by.for the amount of.covering.)Request and reason-(amend the L/C to read.)Expectation.(amendment without delay)Sample letter 7 on P163:Reading questions:1.What is received?2.What regret di

21、d the seller have?And why?3.What request did the seller make?4.What expectation did the seller make?Structure of the letter:Receipt of.Regret and reason.(cant ship the goods by the end of July because of the delay of your L/C)Request-extend the shipping date and credit validity for one month Expecta

22、tion.replyUseful Expressions句型一句型一 Ask for easier terms of payment)Referring to your S/C Numberforin the amount of,we suggest that you adopt we propose either.or.we would appreciate it if you agree to.套用句型中译英：套用句型中译英：1.关于你方关于你方345号销售确认书销售软钢板，总号销售确认书销售软钢板，总金额为金额为100000美元，我方建议贵方采纳美元，我方建议贵方采纳T/T./我方提议要

23、么采用货到后凭单付现要么采用付我方提议要么采用货到后凭单付现要么采用付款交单款交单2.关于你方关于你方123号销售合同销售印花棉，总金号销售合同销售印花棉，总金额为额为1000美元，若贵方同意美元，若贵方同意D/D，我们将非常，我们将非常感激。感激。句型二句型二 How to express the reason for easier paymentConfirmed,irrevocable L/C has cost us a great deal.From the time credit is opened until the time our buyers pay us,the tie-u

24、p of our funds lasts about months.This situation is particularly taxing owing to the tight money conditions and unprecedentedly high bank interest rate.中译英：句型三：句型三：How to express urging establishment of L/C and the reason 产品产品 With reference to.under our S/C No.,we wish to remind you that the date o

25、f delivery is approaching,but we still have not received your covering L/C.Please expedite the opening/establishment of the L/C so that we can ship the order in time.execute the order smoothly 中译英：中译英：关于我方关于我方234号销售合同下的号销售合同下的4000吨软钢板，我吨软钢板，我方想提醒贵方交货期临近，但是我们依然没有收方想提醒贵方交货期临近，但是我们依然没有收到你方相关信用证。请加快开立信用

26、证以便我方到你方相关信用证。请加快开立信用证以便我方及时发货及时发货/顺利执行订单顺利执行订单句型四句型四 How to express asking for the amendment of L/C and the reasonWe have received your L/C No.,we find that Please amend the L/C to read“.”,as direct steamers to your port are not available/are few and far between.We often have to ship via Hongkong.I

27、t would be to mutual benefit to use partial shipment because we could ship immediately whatever we have on hand instead of waiting for the whole lot to be completed.中译英：中译英：我方已收到你方我方已收到你方234号信用证，我们发现号信用证，我们发现“不允不允许转运和分批装运许转运和分批装运”，请修改信用证为，请修改信用证为“允许转允许转运和分批装运运和分批装运”。因为。因为。句型五：句型五：How to express aski

28、ng for the extension of L/C and the reason.We regret that we could not ship the goods by the end ofbecause of the delay of your L/C.We would ask that you extend the shipping date and credit validity for/until.Respectively 中译英：很遗憾我方不能在十月底之前发货因为中译英：很遗憾我方不能在十月底之前发货因为你方延误开立信用证，你方延误开立信用证，我方请求贵方将船期和信我方请求贵

29、方将船期和信用证有效期分别延期一个月用证有效期分别延期一个月/分别延期至十一月底分别延期至十一月底三字循环游戏，真有趣。看谁最有才。做人难，人难做，难做人。读死书，死读书，读书死。大头鬼，大鬼头，鬼头大 放狗屁，放屁狗，狗放屁。没有钱，钱没有，有钱没？我爱你，你爱我，爱你我。不怕辣，辣不怕，怕不辣。求婚也幽默求婚也幽默 最佳露骨奖最佳露骨奖：让我们合法地结合吧！最佳好奇奖最佳好奇奖：我不知道人类为什么得结婚？！不如让我们一起研究看看吧！最佳直接奖最佳直接奖：让我葬在你们家祖坟吧！最佳直销奖最佳直销奖：你愿不愿意带我回家当你的生活必需品？最佳柔情奖最佳柔情奖：喜欢，就是淡淡的爱。爱，就是深深的喜

30、欢。我希望以后可以不用送你回家，而是我们一起回我们的家。最佳变态奖最佳变态奖：哦，看你骂我时，似乎有很大的快感！如果你想天天享受这种感觉，就嫁给我吧！最佳特技奖最佳特技奖：你愿意嫁给我吗？如果愿意请站着举高双手，如果不愿意，请站着举高双腿。最佳最佳cool man奖奖：我欠一个人管我。最佳信徒奖最佳信徒奖：你想这辈子嫁给我还是下辈子呢？最佳创意奖最佳创意奖：什么时候才要把我娶回家？我房间的东西都快全搬到你家去了.最佳保健奖最佳保健奖：今年你再不娶我，明年我就开始有恐婚症喽！最佳告解奖最佳告解奖：请你终结我的桃花运吧！最佳战俘奖最佳战俘奖：求饶，我投降了！只要你天天给我口饭吃。最佳影迷奖最佳影迷

31、奖：甜心，帮我签个名吧。(签在户口簿的配偶栏)作文写一篇关于爱情的文章 要求：1、语言简洁 2、故事必须以悲剧结尾 3、不限字数 内容：嫁给我好吗？“滚！笑话 1.小子，你是姐姐我的人了，今儿就跟我去挂个 牌吧！2.我们分手吧！男：（坚决反对）女：不答 应分手？那好，我们离婚！男：（弱 弱地说，我们还没有结婚呢！）女：那好，咱 们先把结婚手续办一下吧！3.听说现在结婚很便宜，民政局9块钱搞定，我请 你吧！cash n.现金 Cash against Documents (C/D)凭单证付款 Cash against Delivery 货到付款L/C 常用搭配常用搭配L/Ccovering/re

32、gardingfor/in the amount ofin favor offor one accountwith/through+goods+amount+beneficiary以某方为付款人+issuing bankL/C 常用搭配常用搭配 Please open an L/C covering twenty metric tons of apples for the amount of USD 20,000.We opened an L/C in your favor through the Citi Bank this morning.请开立20公吨苹果的信用证，金 额为2万美元。今早

33、，我们经由花旗银行开立了一个以你方为受益人的信用证。L/C 常用搭配常用搭配 Today we have opened an irrevocable L/C in your favor for the amount of US$9000 covering our Order No.3422 with the Bank of China,Dalian.我们今天通过中国银行大连分行就第3422号定单开立了以你方为受益人的不可撤消信用证，金额为9千美元。L/C 常用搭配常用搭配 今天，我方收到由美国花旗银行开出的以你方为付款人的金额为3500美元的信用证。We received an L/C for

34、 the amount of USD 3,500 for your account with/through the Citi Bank this morning.ReturnChoice of Terms of Payment1)payment by L/C 用信用证付款用信用证付款 We adopt payment by L/C.我们采用信用证付款方式。我们采用信用证付款方式。2)payment under terms 按按方式方式付款付款 We regret that we are unable to consider payment under D/A terms.很遗憾我们不能考虑按

35、承兑交单方式付款很遗憾我们不能考虑按承兑交单方式付款。Choice of Terms of Payment3)payment onbasis 按按方式方式付款付款 We are prepared to accept payment for your trial order on D/P basis.对你方这批试订购的货物，我们准备接受对你方这批试订购的货物，我们准备接受付款交单方式付款。付款交单方式付款。4)make an exception to accept破例破例接接受受 In view of our long business relation,we will make an exce

36、ption to accept L/C at 30 days(after)sight.Choice of Terms of Payment5)as a special accommodation，we agree to.作为特殊照顾作为特殊照顾,我们同我们同意。意。As a special accommodation,we agree to your proposal and accept payment by D/P at sight 作为特殊照顾，我们同意你方建议接受作为特殊照顾，我们同意你方建议接受即期付款交单即期付款交单。Key to I on P164（9）由于你方第）由于你方第12

37、3号订单下的货物已备妥有相号订单下的货物已备妥有相当长的时间，所有你方有必要立即采取行动，尽当长的时间，所有你方有必要立即采取行动，尽快开出有关信用证快开出有关信用证(11)按照贵方要求，我们破例地接受即期付按照贵方要求，我们破例地接受即期付款交单的支付方式，但下不为例。款交单的支付方式，但下不为例。(12)抱歉，我方不能接受货到后凭单付现的抱歉，我方不能接受货到后凭单付现的支付条件。支付条件。(13)我方想重申一下，只是鉴于我们之间长我方想重申一下，只是鉴于我们之间长期友好的贸易关系，我方才给贵方这样的宽限。期友好的贸易关系，我方才给贵方这样的宽限。(14)信用证中的规定似乎与合同的条款不一

38、信用证中的规定似乎与合同的条款不一致。我方特此于今天下午电告你方，要求将信用致。我方特此于今天下午电告你方，要求将信用证修改为：允许转运和分批装运证修改为：允许转运和分批装运Key to II on P166(1)expedite/rush an L/C(2)D/A(3)confirmed,irrevocable,transferable Letter of Credit(4)amend the L/C to read“”(5)D/P after sight (6)establish/issue/open L/C with/through a bank (7)advise the establ

39、ishment of L/C (8)conform to (9)Please try to expedite L/C,so that we may execute the order smoothly.(10)In order to avoid subsequent amendment,please see to it that the L/C stipulations are in exact accordance with the terms of the contract.(11)We will be appreciated if you will cable the amendment

40、 to the L/C without delay,as our goods have been ready for shipment for quite some time.(14)Our terms of payment are by confirmed,irrevocable L/C at sight(15)We enclose an application form for documentary L/C.Please establish an irrevocable L/C for the amount of US$40000 in favour of ABC Co.It is va

41、lid until June 15 III on P167 Dear Sir,With reference to the 2000 sets of air conditioners under your order No.899,we wish to remind you that the date of delivery is approaching,but we still have not received your covering L/C.Please expedite the opening/establishment of the L/C so that we can execu

42、te the order in time.In order to avoid subsequent amendments,please see to it that the L/C stipulations are in exact accordance with the terms of the contract.We hope to receive your favorable news soon1.We assure you that any further ordersfrom you will _ our prompt attention.A.be taken B.have C.ac

43、cept D.be received 2.We have just received your E-mail of Mar.28 covering the _tinfoil sheets(锡锡箔纸箔纸).A.caption B.captioning C.captioned D.captain3.We will do our utmost _the same mistake again.A.to avoid B.having avoided making C.to avoid to make D.have avoided to makeConsolidation-UrgingBCA4._prom

44、ate business between us,we are airmailing you our sample cuttings for your inspection.A.So as to B.In order to C.As for D.As regards5.To avoid subsequent amendment,please see that the stipulations in the relative L/C _in strict Conformity _the terms in our S/C.A.should be,to B.be,with C.are,with D.i

45、s,to BCC6.With regard _Contract No.128,we are agreeable _D/P terms of payment.A.to,for B.to,to C.in,to D.for,for 7.We would call your attention _we have not received the amount of USDI1,800_the 20%of freight due.A.for that,for B.to that,to C.for the fact that to D.to the fact that,for 8.You_ _to sen

46、d payment by 18,August at the latest.A.are requested B.request C.are requesting D.requesting us BBDDA9.The clause is _approval by relevant authorities.A.subject to B.subjected to C.subjects to D.subjecting to 10._there has been no official confirmation of this incident.A.Too far B.As for C.So for D.

47、By far ACConsolidationTranslate the following letter into English:先生：先生：关于我方第关于我方第005号售货确认书项下号售货确认书项下150 公吨化肥，我方公吨化肥，我方已按合同如期备妥，交货期日益临近。我们不知你们是否已按合同如期备妥，交货期日益临近。我们不知你们是否对第一批对第一批75 公吨公吨.5/6月份装运的货物已经开出有关信用证月份装运的货物已经开出有关信用证？请尽快开证，以便我方顺利势执行这项订单。？请尽快开证，以便我方顺利势执行这项订单。为避免随后修改信用证，务请注意信用证规定条款严格为避免随后修改信用证，务请注

48、意信用证规定条款严格与合同相符。与合同相符。如蒙速复，不胜感激。如蒙速复，不胜感激。此致此致 敬礼敬礼20年年4月月20日日 April 20th,20.Dear Sirs,With regard to 150 metric tons of chemical fertilizers under S/C No.005,we have got the goods ready for shipment on schedule as contracted.As the date of shipment is drawing near,we wonder whether you have opened

49、the relevant L/C for the first 75 M/T for shipment during May/June.Please open the L/C as soon as possible so as to enable us to execute your order smoothly.In order to avoid subsequent L/C amendment,please see to it that the L/C stipulations are in exact accordance with the contract terms.Your prom

50、pt reply will be appreciated.Yours faithfully1.Please have your L/C No.092 amended _our S/C SD601,inserting“5%more or less”_the quantity and amount.A.to,on B.against,into C.against,after D.for,to2.On perusal of your L/C No.700,we find the name of goods does not_ the contract,and should beamended_”Ar