Unit 9 Payment and LC 支付與信用證課件

外貿(mào)英文函電Chapter9PaymentandL/CObjectives

Uponcompletionofthischapter,thestudentswill:understandtheflowchartofL/C.beabletourgetheopeningoftherelativeL/C.beabletochecktheL/C.beabletomaketheamendmentbybusinessletter

ReturnLeadinIninternationaltrade,paymentisverycomplicated.Thesellersandbuyersruncertainrisksofnon-paymentornon-delivery.

Whocanbeentrusted(委托）tomakeguarantee?thebankLeadinPaymentinstrumentsininternationaltrade:Cheque支票(seldomused)Promissorynotes本票Billsofexchange/draft匯票(themostpopular)Cheque支票RPromissoryNote本票RBillofExchange匯票RIntroductionA).Remittance匯款

MailTransferM/T信匯TelegraphicTransferT/T電匯demanddraftD/D票匯B).Collection托收DocumentsagainstpaymentD/P

付款交單DocumentsagainstAcceptanceD/A承兌交單匯款(Remittance)是指進口人按約定的條件和時間將貨款通過銀行付給出口人的支付方式。

買賣雙方能否履行合同，完全取決于彼此的信用,并不涉及銀行的信用，因此它純屬商業(yè)信用D/P付款交單,即進口方付款后，出口方才向銀行提交單據(jù)，進口方才能向代收銀行領(lǐng)取單據(jù)。D/A承兌交單，所謂“承兌”就是進口方在代收銀行提示遠期匯票時，對匯票的認可行為，進口方于匯票到期日憑票付款，出口方才向銀行提交單據(jù)。Whichisbetter?(D/PisbetterthanD/AWhichmodeofpaymentisthesafestandthemostreliablefortheinterestofseller?Andwhy?

TheL/CComparisonofmodesofpaymentComparisonofmodesofpayment在匯款和托收付款方式中，銀行職能只做托收和匯付的工作，對進口商不付貨款不予負責(zé)；純屬雙方公司的商業(yè)信用，所以相對來說，冒有一定風(fēng)險而在信用證的情況下，負付款責(zé)任的是開證行,只要所提供的單據(jù)與信用證的規(guī)定完全相符，即使是買方倒閉，貨價下跌，銀行都得付款.就賣方的利益來說，信用證（L/C）比付款交單（D/P）好，D/Patsight比D/Paftersight好，而付款交單（D/P）又比承兌交單（D/A)好。在國際貿(mào)易中，只在進口商財務(wù)狀況良好，或過去一系列業(yè)務(wù)中進口商付款可靠，從而取得出口商信任，才可以接受托收的支付方式。IntroductionWhatisL/C?(誰委托誰，干什么）Thecreditisaletterissuedbyabankattherequestoftheimporterinwhichthebankpromisesthesellertopay買賣雙方互不信任，就由比較權(quán)威的銀行出面，做居中擔保人。按照進口商的要求銀行向出口商開出一份承諾付款的擔保性的文件

國際貿(mào)易最常用的支付方法是L/C,這是一種可靠又安全的支付方式便于賣方與陌生的買方進行交易，并對買賣雙方都有保障。ThebuyeristheApplicantforopening(applicant開證申請方).ThebankwhoestablishedtheL/CisIssuingBank(OpeningBank開證行).IntroductionPartiesofL/CApplicant 開證申請人

(買方）IssuingBank 開證行

（買方委托開立信用證的銀行）AdvisingBank 通知行

（賣方指定的通知信用證已到的銀行）

Beneficiary 受益人（賣方）NegotiatingBank議付行

（賣方交單的銀行，銀行將單據(jù)審核之后把單據(jù)寄到國外銀行請求付款，有時與通知行是同一銀行）PayingBank 付款行

（信用證的開證行）ConfirmingBank 保兌行

（與通知行是同一銀行）開證的程序始于買方，他通知他的往來銀行開立以賣方為受益人的信用證，并以購貨的金額為該信用證金額。買方的往來銀行（開證行）把信用證寄給他在賣方國家的往來銀行，告知信用證金額、受益人為誰、所使用的貨幣、必備單證以及其他特定要求。信用證到達后，該往來行通知賣方，該信用證已收到。有時，賣方要求保兌信用證，在這種情況下，該往來行通常自己保兌，成為保兌行，并把由他保兌的情況通知賣方，賣方是按信用證所列要求發(fā)貨。CashagainstdeliverySampleletter1onP1571.Whatisreferredtoatthebeginningoftheletter?2.What’sthepurposeoftheletter?3.What‘sthepastpaymentterms?Whydidthebuyerasktochangeit?

4.Whatrequestdidthebuyermaketotheseller?5.Whatexpectationdidthebuyermakeintheend?Structureoftheletter:ReferringtothesalesconfirmationPurpose----ToproposeaneasierpaymentarrangementReasonforchangingpaymenttermsRequest----agreetopayitbyeitherC/DorD/PExpectation----

Considerationoftherequest,earlyreplyStructureoftheletterReferringtothegoodsanddeliverydatePurpose---AskthebuyertospeeduptheopeningoftheL/CRequest---

PleaseseetoitthattheL/CstipulationsareinexactaccordancewiththetermsofthecontractExpectation----favorablenewsSampleletter6onP1621.Whatisreceived?2.WhatproblemisfoundintheL/C?3.Whatrequestdidthesellermake?Andwhy?4.Whatexpectationdidthesellermake?StructureoftheorderReceiptof….(L/Cissuedby…..fortheamountof…..covering….)Requestandreason----(amendtheL/Ctoread….)Expectation…….(amendmentwithoutdelay)Structureoftheletter:

Receiptof….Regretandreason…..(can’tshipthegoodsbytheendofJulybecauseofthedelayofyourL/C)Request-----extendtheshippingdateandcreditvalidityforonemonthExpectation….replyUsefulExpressions句型一Askforeasiertermsofpayment)ReferringtoyourS/CNumber…for…intheamountof…,wesuggestthatyouadopt…weproposeeither….or…..wewouldappreciateitifyouagreeto…..

套用句型中譯英：1.關(guān)于你方345號銷售確認書銷售軟鋼板，總金額為100000美元，我方建議貴方采納T/T./我方提議要么采用貨到后憑單付現(xiàn)要么采用付款交單2.關(guān)于你方123號銷售合同銷售印花棉，總金額為1000美元，若貴方同意D/D，我們將非常感激。句型二HowtoexpressthereasonforeasierpaymentConfirmed,irrevocableL/Chascostusagreatdeal.Fromthetimecreditisopeneduntilthetimeourbuyerspayus,thetie-upofourfundslastsabout…months.Thissituationisparticularlytaxingowingtothetightmoneyconditionsandunprecedentedlyhighbankinterestrate.中譯英：句型三：HowtoexpressurgingestablishmentofL/Candthereason

產(chǎn)品Withreferenceto…….underourS/CNo….,wewishtoremindyouthatthedateofdeliveryisapproaching,butwestillhavenotreceivedyourcoveringL/C.Pleaseexpeditetheopening/establishmentoftheL/Csothatwecanshiptheorderintime.executetheordersmoothly中譯英：關(guān)于我方234號銷售合同下的4000噸軟鋼板，我方想提醒貴方交貨期臨近，但是我們依然沒有收到你方相關(guān)信用證。請加快開立信用證以便我方及時發(fā)貨/順利執(zhí)行訂單句型四HowtoexpressaskingfortheamendmentofL/Candthereason

WehavereceivedyourL/CNo….,wefindthat……PleaseamendtheL/Ctoread“………..”,asdirectsteamerstoyourportarenotavailable/arefewandfarbetween.WeoftenhavetoshipviaHongkong.Itwouldbetomutualbenefittousepartialshipmentbecausewecouldshipimmediatelywhateverwehaveonhandinsteadofwaitingforthewholelottobecompleted.中譯英：我方已收到你方234號信用證，我們發(fā)現(xiàn)“不允許轉(zhuǎn)運和分批裝運”，請修改信用證為“允許轉(zhuǎn)運和分批裝運”。因為。。。

句型五：HowtoexpressaskingfortheextensionofL/Candthereason.Weregretthatwecouldnotshipthegoodsbytheendof…becauseofthedelayofyourL/C.Wewouldaskthatyouextendtheshippingdateandcreditvalidityfor/until….Respectively中譯英：很遺憾我方不能在十月底之前發(fā)貨因為你方延誤開立信用證，我方請求貴方將船期和信用證有效期分別延期一個月/分別延期至十一月底三字循環(huán)游戲，真有趣?？凑l最有才。

做人難，人難做，難做人。讀死書，死讀書，讀書死。大頭鬼，大鬼頭，鬼頭大放狗屁，放屁狗，狗放屁。沒有錢，錢沒有，有錢沒？我愛你，你愛我，愛你我。不怕辣，辣不怕，怕不辣。

求婚也幽默最佳露骨獎：讓我們合法地結(jié)合吧！最佳好奇獎：我不知道人類為什么得結(jié)婚？！不如讓我們一起研究看看吧！最佳直接獎：讓我葬在你們家祖墳吧！最佳直銷獎：你愿不愿意帶我回家當你的生活必需品？最佳柔情獎：喜歡，就是淡淡的愛。愛，就是深深的喜歡。我希望以后可以不用送你回家，而是我們一起回我們的家。最佳變態(tài)獎：哦，看你罵我時，似乎有很大的快感！如果你想天天享受這種感覺，就嫁給我吧！最佳特技獎：你愿意嫁給我嗎？如果愿意請站著舉高雙手，如果不愿意，請站著舉高雙腿。最佳coolman獎：我欠一個人管我。最佳信徒獎：你想這輩子嫁給我還是下輩子呢？最佳創(chuàng)意獎：什么時候才要把我娶回家？我房間的東西都快全搬到你家去了......最佳保健獎：今年你再不娶我，明年我就開始有恐婚癥嘍！最佳告解獎：請你終結(jié)我的桃花運吧！最佳戰(zhàn)俘獎：求饒，我投降了！只要你天天給我口飯吃。最佳影迷獎：甜心，幫我簽個名吧。(簽在戶口簿的配偶欄)作文

寫一篇關(guān)于愛情的文章要求：1、語言簡潔

2、故事必須以悲劇結(jié)尾3、不限字數(shù)內(nèi)容：

嫁給我好嗎？“滾！笑話

1.小子，你是姐姐我的人了，今兒就跟我去掛個牌吧！

2.我們分手吧！男：……（堅決反對）女：不答應(yīng)分手？那好，我們離婚?。?！男：……（弱弱地說，我們還沒有結(jié)婚呢！）女：那好，咱們先把結(jié)婚手續(xù)辦一下吧！

3.聽說現(xiàn)在結(jié)婚很便宜，民政局9塊錢搞定，我請你吧！cashn.現(xiàn)金CashagainstDocuments(C/D)憑單證付款CashagainstDelivery貨到付款L/C常用搭配L/Ccovering/regardingfor/intheamountofinfavorofforone’accountwith/through+goods+amount+beneficiary以某方為付款人+issuingbankL/C常用搭配PleaseopenanL/CcoveringtwentymetrictonsofapplesfortheamountofUSD20,000.

WeopenedanL/Cinyourfavor

throughtheCitiBankthismorning.請開立20公噸蘋果的信用證，金額為2萬美元。今早，我們經(jīng)由花旗銀行開立了一個以你方為受益人的信用證。L/C常用搭配TodaywehaveopenedanirrevocableL/CinyourfavorfortheamountofUS$9000coveringourOrderNo.3422withtheBankofChina,Dalian.我們今天通過中國銀行大連分行就第3422號定單開立了以你方為受益人的不可撤消信用證，金額為9千美元。

L/C常用搭配今天，我方收到由美國花旗銀行開出的以你方為付款人的金額為3500美元的信用證。

WereceivedanL/CfortheamountofUSD3,500foryouraccountwith/throughtheCitiBankthismorning.ReturnChoiceofTermsofPayment1)paymentbyL/C用信用證付款WeadoptpaymentbyL/C.我們采用信用證付款方式。2)paymentunder…terms按……方式付款WeregretthatweareunabletoconsiderpaymentunderD/Aterms.很遺憾我們不能考慮按承兌交單方式付款。ChoiceofTermsofPayment3)paymenton…basis按……方式付款WearepreparedtoacceptpaymentforyourtrialorderonD/Pbasis.對你方這批試訂購的貨物，我們準備接受付款交單方式付款。

4)makeanexceptiontoaccept…破例接受Inviewofourlongbusinessrelation,wewillmakeanexceptiontoacceptL/Cat30days(after)sight.ChoiceofTermsofPayment5)asaspecialaccommodation，weagreeto….作為特殊照顧,我們同意。。。Asaspecialaccommodation,weagreetoyourproposalandacceptpaymentbyD/Patsight作為特殊照顧，我們同意你方建議接受即期付款交單。KeytoIonP164（9）由于你方第123號訂單下的貨物已備妥有相當長的時間，所有你方有必要立即采取行動，盡快開出有關(guān)信用證(11) 按照貴方要求，我們破例地接受即期付款交單的支付方式，但下不為例。(12) 抱歉，我方不能接受貨到后憑單付現(xiàn)的支付條件。(13) 我方想重申一下，只是鑒于我們之間長期友好的貿(mào)易關(guān)系，我方才給貴方這樣的寬限。(14) 信用證中的規(guī)定似乎與合同的條款不一致。我方特此于今天下午電告你方，要求將信用證修改為：允許轉(zhuǎn)運和分批裝運KeytoIIonP166(1) expedite/rushanL/C(2) D/A(3) confirmed,irrevocable,transferableLetterofCredit(4) amendtheL/Ctoread“…”(5) D/Paftersight(6) establish/issue/openL/Cwith/throughabank(7) advisetheestablishmentofL/C(8) conformto…

(9) PleasetrytoexpediteL/C,sothatwemayexecutetheordersmoothly.(10) Inordertoavoidsubsequentamendment,pleaseseetoitthattheL/Cstipulationsareinexactaccordancewiththetermsofthecontract.(11) WewillbeappreciatedifyouwillcabletheamendmenttotheL/Cwithoutdelay,asourgoodshavebeenreadyforshipmentforquitesometime.(14)Ourtermsofpaymentarebyconfirmed,irrevocableL/Catsight(15) WeencloseanapplicationformfordocumentaryL/C.PleaseestablishanirrevocableL/C

fortheamountofUS$40000infavourofABCCo.ItisvaliduntilJune15IIIonP167DearSir,Withreferencetothe2000setsofairconditionersunderyourorderNo.899,wewishtoremindyouthatthedateofdeliveryisapproaching,butwestillhavenotreceivedyourcoveringL/C.Pleaseexpeditetheopening/establishmentoftheL/Csothatwecanexecutetheorderintime.Inordertoavoidsubsequentamendments,pleaseseetoitthattheL/Cstipulationsareinexactaccordancewiththetermsofthecontract.Wehopetoreceiveyourfavorablenewssoon1.Weassureyouthatanyfurtherordersfromyouwill____ourpromptattention.A.betakenB.haveC.acceptD.bereceived2.WehavejustreceivedyourE-mailofMar.28coveringthe______tinfoilsheets(錫箔紙).A.captionB.captioningC.captionedD.captain3.Wewilldoourutmost___thesamemistakeagain.A.toavoidB.havingavoidedmakingC.toavoidtomakeD.haveavoidedtomakeConsolidation-UrgingBCA4.______promatebusinessbetweenus,weareairmailingyouoursamplecuttingsforyourinspection.A.SoastoB.InordertoC.AsforD.Asregards5.Toavoidsubsequentamendment,pleaseseethatthestipulationsintherelativeL/C______instrictConformity______thetermsinourS/C.A.shouldbe,toB.be,withC.are,withD.is,toBCC6.Withregard____ContractNo.128,weareagreeable____D/Ptermsofpayment.A.to,forB.to,toC.in,toD.for,for7.Wewouldcallyourattention______wehavenotreceivedtheamountofUSDI1,800_______the20%offreightdue.A.forthat,forB.tothat,toC.forthefactthattoD.tothefactthat,for8.You_____tosendpaymentby18,Augustatthelatest.A.arerequestedB.requestC.arerequestingD.requestingusBBDDA9.Theclauseis______approvalbyrelevantauthorities.A.subjecttoB.subjectedtoC.subjectstoD.subjectingto10._______therehasbeennoofficialconfirmationofthisincident.A.ToofarB.AsforC.SoforD.ByfarACConsolidationTranslatethefollowingletterintoEnglish:先生：

關(guān)于我方第005號售貨確認書項下150公噸化肥，我方已按合同如期備妥，交貨期日益臨近。我們不知你們是否對第一批75公噸.5/6月份裝運的貨物已經(jīng)開出有關(guān)信用證？請盡快開證，以便我方順利勢執(zhí)行這項訂單。

為避免隨后修改信用證，務(wù)請注意信用證規(guī)定條款嚴格與合同相符。

如蒙速復(fù)，不勝感激。此致敬禮20…年4月20日

April20th,20….DearSirs,Withregardto150metrictonsofchemicalfertilizersunderS/CNo.005,wehavegotthegoodsreadyforshipmentonscheduleascontracted.Asthedateofshipmentisdrawingnear,wewonderwhetheryouhaveopenedtherelevantL/Cforthefirst75M/TforshipmentduringMay/June.PleaseopentheL/Cassoonaspossiblesoastoenableustoexecuteyourordersmoothly.InordertoavoidsubsequentL/Camendment,pleaseseetoitthattheL/Cstipulationsareinexactaccordancewiththecontractterms.Yourpromptreplywillbeappreciated.Yoursfaithfully1.PleasehaveyourL/CNo.092amended_____ourS/CSD601,inserting“5%moreorless”______thequantityandamount.A.to,onB.against,intoC.against,afterD.for,to2.OnperusalofyourL/CNo.700,wefindthenameofgoodsdoesnot___thecontract,andshouldbeamended______”Art.no.505”.A.agreeto,toB.agreewith,toreadC.agreeon,readingD.agreefor,toread3.Pleasedelete”shippedinonelot”and_____thewording“partialshipmentsandtransshipmentallowed”.A.deleteB.removeC.increaseD.insertCCDB4.Wewouldappreciateyourextendingthe____andofyourL/CNo.211toJune15andJuly1respectively.A.shipment,validityB.validity,shipmentC.ship,validD.shipping,valid5.Owingtothere______nodirectsteamertoyourportthismonth,youarerequestedtoamendtheL/C.is,toallowtransshipmentB.are,allowingtransshipmentC.being,allowingtransshipmentD.be,allowingtransshipment6.Pleasethenecessary_____immediatelybyfaxsothatwecanshipthegoodsintime.A.take,amendmentB.do,amendingC.go,amendD.make,amendmentACD7.wehavereceivedyourL/CNo.807,butfounditcontainsthefollowingfew___againstthecontract.A.discrepanciesB.discrepancyC.mistakeD.error8.wearesorrytosaythatowingtosomedelay__thepartofoursuppliers,soweunabletogetthegoodsreadybytheendofthismonth.SowesentyouanE-mailyesterday______.A.in,readsB.about,readingC.on,readingD.with,read9.weencloseanamendmentadviceNo.235____L/CNo.890.pleasecheckit____yourL/C.A.with,toB.covering,toC.to,WithD.about,toACCC關(guān)于第303號信用證，我們已通知開證行電展裝船期和有效期分別至9月15日和9月30日?，F(xiàn)遺憾地通知你方，我們將上述信用證與有關(guān)合同核對時發(fā)現(xiàn)金額不足。我們發(fā)現(xiàn)你方信用證的條款中有下列3點與合同規(guī)定不符。請將單價從每打RMB32增加到每打RMB35，并把總金額相應(yīng)增加到RMB21000，另外在數(shù)量前請刪除“about”字樣。我們要求你方通知你地銀行對信用證作出必要的修改。請將信用證金額改為28000英鎊，否則，我們將無法議付單據(jù)。因為你方的信用證修改書迄今未到，我們恐怕趕不及將貨物裝本月起航開往你港的“泰山”號輪。請注意做到在本月內(nèi)開出信用證并準許轉(zhuǎn)船和分批裝運。為保證最快交貨，我方要求對上述定貨用航空貨運。WithregardtoL/CNo.303wehaveinstructedtheopeningbanktoextendbytelexthedateofshipmentandvalidityto16thand30thSeptrespectively.Wesorrytoinformyouthatuponcheckingtheabovecreditwiththerelevantcontract,wefindtheL/Camountisinsufficient.Amongtheclausesspecifiedinyourcreditwefindthatthefollowingthreepointsdonotconformtothecontract.PleaseincreasetheunitpricefromRMB32perdozentoRMB35perdozenandthetotalamounttoRMB21,000.moreover,pleasedeletetheword“about”beforethequantity.weregretyoutoinstructyou