外貿(mào)函電第二版Unit-09-信用證復(fù)習(xí)進(jìn)程

Unit9LetterofCredit信用證1第一頁，共62頁。9.1Introduction（簡(jiǎn)介(jiǎnjiè)）目的：掌握如何申請(qǐng)開立信用證、或?qū)π庞米C進(jìn)行修改(xiūgǎi)、延期及相關(guān)的回復(fù)。

信用證（LetterofCredit）是國(guó)際貿(mào)易中最常用的支付方式，不僅適用于個(gè)別交易，也適用于系列交易。信用證的開證程序始于進(jìn)口方。進(jìn)口方通知開證行（IssuingBank）開立以出口方為受益人（Beneficiary）的信用證。信用證包含進(jìn)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（NotifyingBank）。接到信用證后，銀行和出口方會(huì)對(duì)信用證進(jìn)行審核。根據(jù)審核無誤的信用證，出口方就可備貨裝運(yùn)。裝運(yùn)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（NegotiationBank）交單議付，取得貨款。2第二頁，共62頁。開證申請(qǐng)人（進(jìn)口(jìnkǒu)人）受益人（出口(chūkǒu)人）通知(tōngzhī)行/議付行付款行/開證行貿(mào)易合同承運(yùn)人信用證結(jié)算方式⑴⑴⑾付款贖單⑵簽署開證申請(qǐng)書⑽通知備款贖單⑿交單取貨⑸交貨取單⑷檢驗(yàn)真?zhèn)魏笸ㄖ庞米C⑹向議付行交單議付⑺審單墊款⑶開證行向通知行寄交信用證⑻議付行向開證行寄單索償⑼審單償付信用證的基本業(yè)務(wù)程序3第三頁，共62頁。

有時(shí)，進(jìn)口方由于某種原因而未能按合同規(guī)定的時(shí)間開立信用證，這時(shí)，出口方應(yīng)催促進(jìn)口方迅速辦理開證手續(xù)（UrgingEstablishmentofL/C），特別是大宗商品或進(jìn)口方要求特制的商品，更應(yīng)結(jié)合備貨情況及時(shí)進(jìn)行催證。催證信函的寫作得講究技巧，其目的(mùdì)是勸說對(duì)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(jìn)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(qiáng)烈地指責(zé)對(duì)方?jīng)]有履行合同，而應(yīng)用禮貌的語氣告訴對(duì)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(shí)可向?qū)Ψ奖硎臼腕@訝。4第四頁，共62頁。如果出口方在審證時(shí)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(shí)就需要改證。改證要求一般是由出口方提出的。有時(shí)，出口方發(fā)現(xiàn)信用證條款需要修改也會(huì)提出改證要求。改證的一般程序是先由出口方征得進(jìn)口方的同意，再由進(jìn)口方向開證行申請(qǐng)修改信用證。出口方有時(shí)會(huì)由于某些原因，而不能在信用證規(guī)定的裝運(yùn)期內(nèi)裝運(yùn)，這時(shí)出口方必須要求延長(zhǎng)信用證的裝運(yùn)期和有效期。無論是信用證修改，還是信用證展期，對(duì)應(yīng)信函(xìnhán)的寫作都要注意采用禮貌的語氣。因?yàn)樾庞米C的修改或展期耗時(shí)耗費(fèi)，對(duì)進(jìn)出口雙方來說都是煩惱的事情。5第五頁，共62頁。9.2WritingSkills（寫作技巧）催證信函的寫作(xiězuò)步驟及常見表達(dá)方式：寫作步驟表達(dá)方式（1）提醒買方我方貨已備妥待運(yùn)或交貨期已臨近，但尚未收到相關(guān)信用證Inregardto25,000yardsofcottonprintsundertheSalesConfirmationNo.789,wewouldliketodrawyourattentiontothefactthatthedateofdeliveryisapproaching,butuptonowwehavenotreceivedyourrelativeletterofcredit.（我們提醒你方注意，789號(hào)售貨確認(rèn)書項(xiàng)下25,000碼印花布的交貨期已臨近，但我方至今尚未收到相關(guān)信用證。）6第六頁，共62頁。Inregardto關(guān)于(guānyú)…Inregardtoyourrequestforinformation,IregrettoinformyouthatIamunabletohelpyou.關(guān)于(guānyú)你需要情報(bào)的事，我遺憾地告訴你我沒法幫助你。Withregardtohardness,thediamondisinaclassbyitself.講硬度，金剛鉆是獨(dú)一無二的。7第七頁，共62頁。uptonowadv.到目前為止；至今(zhìjīn)；迄今Uptonowhe'sstillquiet.他直到現(xiàn)在仍保持沉默。8第八頁，共62頁。寫作步驟表達(dá)方式（2）向?qū)Ψ秸f明需及時(shí)開立信用證的原因或重要性Wewishtoremindyouthatitwasagreedwhenplacingtheorder,thatyouwouldestablishtherequiredL/CuponreceiptofourConfirmation.（我方提醒你方注意，訂貨時(shí)雙方約定，一接到我方確認(rèn)書，你方就開立信用證。）（3）請(qǐng)對(duì)方盡快開證Asthegoodshavebeenreadyforshipmentforquitesometime,itbehoovesyoutotakeimmediateaction,particularlysincewecannotthinkofanyvalidreasonforfurtherdelayingtheopeningofthecredit.（貨已備妥多日，你方應(yīng)立即開證，我們不知道貴方有何合理理由遲遲不開證。）9第九頁，共62頁。改證或信用證展期(zhǎnqī)信函的寫作步驟及常見表達(dá)方式：寫作步驟表達(dá)方式（1）告訴對(duì)方已收到信用證WewishtoacknowledgereceiptoftheL/CNo.3450fortheamountofUSD5,000coveringyourOrderNo.987.（你方987號(hào)訂單項(xiàng)下金額5,000美元的3450號(hào)信用證已收到。）（2）指出信用證與合同不符而需修改的地（說明需要展期的原因）Wefindthatthefollowingtwopointsdonotconformtothecontract.（我方認(rèn)為條款中有下列兩點(diǎn)與合同不符。）Inconnectionwithshipment,weareverysorrytoadvisethatthegoodscannotbereadybeforetheendofMay,becauseofdelayofourmanufactures.（關(guān)于裝運(yùn)問題，我方深表歉意，由于廠商的延誤，該貨無法在5月底妥。）10第十頁，共62頁。（3）希望對(duì)方給予合作Yourpromptattentiontothematterwillbemuchappreciated.（請(qǐng)盡快辦理，不勝感激。）WeareconfidentthatyouwillgiveuscooperationbyextendingtheshipmentdatetoJune10,andthenegotiationvaliditytoJune25,2005respectively.（相信你方會(huì)予以合作，將裝運(yùn)期和議付期分別延期到2005年6月10日和6月25日。11第十一頁，共62頁。validityn.有效(yǒuxiào)，合法性；效力；正確性Somepeople,ofcourse,deniedthevalidityofanysuchclaim.當(dāng)然，一些人否定了此類說法的合理性。12第十二頁，共62頁。9.3SpecimenLetters（樣函）Letter1：UrgingestablishmentofL/C

DearSirs,Pleaseopenacredit1ofGBP30,000withyourcorrespondentsinLondoninfavorof2theUniversalClothingCo,London,tobeavailabletotheCompanyuntilJuly31againstashipmentofwaterproofclothingbyS.S.CathayleavingLondonforTokyoonJuly24.WhentheconsignmentisshippedtheCompanyistodrawonyourcorrespondentsat60d/s.Thedocumentstoaccompanythedraftarethebilloflading,commercialandconsularinvoicesandinsurancepolicy.Kindlyaskyourcorrespondentstoseethattheinsurancepolicygivesfullcoverbeforetheyacceptthedraft.Yoursfaithfully,13第十三頁，共62頁。L/C常用(chánɡyònɡ)搭配covering/regarding+goodsfortheamountof+amountinone’sfavor+beneficiaryforone’saccount+payerwith/through+issuingbank14第十四頁，共62頁。correspondentn.通訊員，記者；通信者theBBC'spoliticalcorrespondent英國(guó)廣播公司的政治(zhèngzhì)新聞?dòng)浾?5第十五頁，共62頁。inone‘sfavor以…為受益人。指有權(quán)享有信用證的利益的人，一般(yībān)指出口商。

inone'sfavor與infavorof短語意思相同。e.g.Assoonasthelicenceisapproved,anL/Cwillbeopenedinyourfavour.只要許可證一批準(zhǔn)，就開立以貴方為受益人的信用證。16第十六頁，共62頁。Universaladj.普遍的；通用的；全世界的；n.一般性Thedesiretolookattractiveisuniversal.愛美之心，人皆有之。Therearenoeconomicuniversals.沒有(méiyǒu)普遍適用的經(jīng)濟(jì)學(xué)原理。17第十七頁，共62頁。Cathayn.（古文詩歌）中國(guó)(zhōnɡɡuó)HaveyouevertakenCathayPacific?你有沒有搭過國(guó)泰航空公司的班機(jī)？

18第十八頁，共62頁。consignmentn.裝運(yùn)的貨物；托運(yùn)；委托，托管(tuōguǎn)aconsignmentofmedicines運(yùn)送的一批藥物19第十九頁，共62頁。accompany陪伴；陪同(péitóng)KenagreedtoaccompanymeonatriptoAfrica...伴隨；和…一起發(fā)生（或同時(shí)存在）為（歌手或樂手）伴奏HesangandAliceaccompaniedhimonthepiano...他一邊唱，艾麗斯一邊為他鋼琴伴奏。20第二十頁，共62頁。Letter2：ImporternotifyingL/CarrangementDearSirs,Re:OrderNo.7766Weencloseanorderfor2,000(twothousand)waterproofraincoatsandhavemadearrangementswiththeBankofJapan,Tokyo,toopenacreditinyourfavor.ThecreditisvaliduntilJuly31andwillbeconfirmed3toyoubytheBank’sLondonoffice,GreshamStreet,EC2P2EB.Pleasedrawonthemat60d/s.ItisunderstoodthatthegoodswillbeshippedbyS.S.Cathay,sailingfromLondononJuly24.21第二十一頁，共62頁。

CartoncontainingthegoodsshouldbemarkedS.M.Theamountofourcredithasbeenfixedtoprovideadequatecoverforyourinvoice,whichshouldprovideforallcharges,includinginsurancetoTokyo.

Pleasenotifyuswhenthegoodsareshipped.Yoursfaithfully,22第二十二頁，共62頁。covervi.&vt.包括，涉及，償付，彌補(bǔ)，投保

Thecompensationwillcoverthewholeloss.n.封袋，保險(xiǎn)(bǎoxiǎn)Wehavedecidedtoarrangethenecessaryinsurancecover.coveragen.保險(xiǎn)(bǎoxiǎn)范圍，投?？傤~，保證金Regardinginsurance,thecoverageisfor110%oftheinvoicevalueuptotheportofdestination.23第二十三頁，共62頁。Letter3：AreplytoLetter2DearSirs,YourorderNo.7766ofJuly1hasnowbeencompletedandtakenonboardtheS.S.Cathaywhich,weareinformed,willbesailingtomorrow.Shippingdocuments,includingoriginalinvoice,havebeenpassedtotheLondonBranchoftheBankofJapan,uponwhomwehavedrawnat60d/sforthenetamountdue,namelyGBP2651.44.Fromthecopyinvoiceenclosedyouwillnoticethatwehaveallowedaspecialquantitydiscountof2.5%and,providedyougiveusaliberalshareofyourbusiness,weshallbehappytoallowasimilardiscountonfuturelargeorders.Wetrusttheconsignmentwillreachyousafelyandprovesatisfactory.Yoursfaithfully,24第二十四頁，共62頁。passto傳給，轉(zhuǎn)到，通到Uponhisdeceasethehousewillpasstohiswife.他死后房屋(fángwū)歸他太太所有。25第二十五頁，共62頁。due1、由于;因?yàn)門hecountry'seconomicproblemsarelargelyduetotheweaknessoftherecovery...該國(guó)的經(jīng)濟(jì)問題很大程度上是因?yàn)閺?fù)蘇乏力。2、到期的;預(yù)期的Theresultsaredueattheendofthemonth...預(yù)計(jì)月底會(huì)有結(jié)果。Paymentdue應(yīng)付款項(xiàng)3、應(yīng)有的;應(yīng)得的;Iwassentachequefor￡1,525andadvisedthatnofurtherpensionwasdue...我收到了一張1,525英鎊(yīnɡbànɡ)的支票，并被告知我應(yīng)得的養(yǎng)老金到此為止。26第二十六頁，共62頁。liberal開明的；開通的；（個(gè)人）自由主義的anationoffree-thinkingliberals思想開放的自由主義者的國(guó)度Theyfavourliberalfree-marketpolicies.他們支持開放的自由市場(chǎng)政策。大量的；豐富的Asalwaysheisliberalwithhisjokes...像平時(shí)一樣，他出口(chūkǒu)就是笑話。27第二十七頁，共62頁。Letter4:UrgingestablishmentofL/C

DearSirs,WithreferencetothegoodsunderourSalesConfirmationNo.5354,wewishtodrawyourattentiontothefactthatthedateofdeliveryisapproaching,butwehavenotyetreceivedthecoveringL/Ctodate.PleasedoyourutmosttoexpeditetheL/C,sothatwemayexecutetheordersmoothly.Inordertoavoidsubsequentamendment,pleaseseetoitthattheL/CstipulationsareinexactaccordancewiththetermsintheConfirmation.Hopetohearfavorablyfromyousoon.Yourstruly,28第二十八頁，共62頁。deliverv.裝運(yùn)deliveryn.相關(guān)用法有：Make/effectthedeliveryItisagreedinourcontractthatyouwilleffectthedeliveryduringSeptember.合約中規(guī)定你方9月份(yuèfèn)裝船。Deliverthegoods/orderWeshalldeliverthegoodsuponreceiptofyourrelevantL/C.收到你方相關(guān)信用證后我們將安排裝運(yùn)。29第二十九頁，共62頁。seetoitthat務(wù)必要，保證(bǎozhèng)Seetoitthatyou'rereadyontime!請(qǐng)務(wù)必按時(shí)準(zhǔn)備好！Wemustseetoitthatallpeopleareequalbeforethelaw.堅(jiān)持法律面前人人平等。30第三十頁，共62頁。Letter5：SelleraskingbuyertoextendL/CDearSirs,Re:LetterofCreditNo.AG8432WehavereceivedyourLetterofCreditNo.AG8432fortheamountofUSD2960tocoveryourOrderNo.806for20metrictonsofmineralfertilizer.Thesaidcreditcallsforshipmentonorbeforethe31stofDecember.AstheearlieststeamersailingforyourportistheS.S.PeacescheduledtoleaveShanghaionoraboutthe3rdofJanuary,itis,therefore,impossibleforustoeffectshipmentatthetimeyounamed.31第三十一頁，共62頁。

Thisbeingthecase,wehavetoaskyoutobesokindastoextendthedateofshipmenttothe15thofJanuary,undercableadvicetous.Weunderstandthatcableamendmentiscostly,butthisisamatteroverwhichwecanexercisenocontrol.Yoursfaithfully,32第三十二頁，共62頁。mineraln.礦物；礦石；礦物質(zhì)；汽水(qìshuǐ)adj.礦物的，似礦物的Aglassofmineralwater,please.Fertilizerenrichesthesoil.肥料使土壤肥沃。33第三十三頁，共62頁。Letter6：Buyer’srefusalofextendingL/C（AreplytoLetter5）DearSirs,Wereceivedyourletterof15thOctoberrequestingustoextendourL/Cowingtothefactthatyouareunabletomakeshipmentwithinthestipulatedtime,weshallnotbeabletofulfillourcontractwithourclients.Besides,suchdelaywillcertainlycauseusalotofunnecessaryinconveniencesandexpenses.Wewould,therefore,askyoutotryyourutmosttoeffectshipmentaccordingtotheoriginalschedule.Intheeventofyourfailingtodoso,wewillhavetoaskyoutocompensateusforanylossarisingtherefrom.Weareawaitingyourimmediatereply.Yoursfaithfully,34第三十四頁，共62頁。refusal1.拒絕；回絕；不接受...herrefusaltoacceptchange...她對(duì)變革的拒絕2.優(yōu)先(yōuxiān)取舍權(quán)；先買權(quán)Ifyouhaveagoodrapportwithadealer,theywillalwaysletyouhavefirstrefusalonanythinginteresting...如果你和經(jīng)銷商關(guān)系好，好東西他們會(huì)任你先挑。35第三十五頁，共62頁。Intheeventof萬一，倘若(tǎngruò)Intheeventoffire,ringthealarmbell.如果著火，就按警鈴。36第三十六頁，共62頁。compensateNothingcancompensateforthelossofalovedone.失去心愛的人是無法補(bǔ)償?shù)?。Sheusedhergoodlookstocompensateherlackofintelligence.她利用(lìyòng)她漂亮的外表來彌補(bǔ)智力的不足。37第三十七頁，共62頁。therefromadv.從那里(nàli)，從此；從中；由此Heopenedhisbagandtooktherefromanapple.他打開提袋從里面拿出一個(gè)蘋果。38第三十八頁，共62頁。Letter7：RequestingamendmenttoL/CDearSirs,WeareinreceiptofyourletteronJuly20requestingustoshipallthe20setsofsafetypinmachines4inSeptember.Unfortunatelyweareunabletocomplywith5yourwishes.Whenweofferedthemachines,itwasexpresslystatedthatshipmentwouldbeeffectedinOctober.Ifyoudesireearlydelivery,wecanonlymakeapartialshipment6oftenmachinesinSeptemberandtheremainingteninOctober.Wehopethisarrangementwillbeagreeabletoyou.Shouldthisbeso,pleaseamendthecoveringcredittoallowpartialshipmentunderadvicetous.Pleasecableusyourconfirmationsothatwecanrequestthemanufacturerstoexpeditedelivery7.Sincerelyyours,39第三十九頁，共62頁。pin釘；（用釘?shù)龋┽斪?；大頭針的Theypinnedanoticetothedoor...他們把通知釘在門上。pindown1.清楚地固定或建立wasfinallyabletopindownthecauseofthedisease.最后終于確定病因2.強(qiáng)迫某人(mǒurén)提供確定意見或正確信息Thereporterpinnedthegovernordownontheissueofcapitalpunishment.記者強(qiáng)求州長(zhǎng)在死刑問題上發(fā)表確切看法pinon將錯(cuò)事或罪行歸于…Themurderwaspinnedonthewrongdefendant.被告被錯(cuò)誤地定了謀殺之罪40第四十頁，共62頁。Letter8：OnamountinL/CandtimeofshipmentDearSirs,Re:L/CNo.12345IssuedbyBarclay’sBankWeherebyacknowledgewiththanksreceiptof8thecaptionedL/Cfortheamountof9USD2,500coveringyourOrderNo.215forrapeseeds.ItappearsthattheamountofyourL/Cisinsufficient,asthecorrecttotalCIFvalueofyourordercomesto10USD2,650insteadofUSD2,500withadifferenceofUSD150.41第四十一頁，共62頁。

Furthermore,whenwebookedyourorder,wemadeitclearthatdeliveryshouldbemadewithinonemonthafterreceiptofyourL/C.Nowyouareallowingusonlyhalfamonth.Asyoumaybewellaware,itisimpossibleforustogettheshipmentreadyinsuchashortperiodoftime.Inviewoftheabove,youarerequestedtoincreasetheamountofyourL/CbyUSD150,makingatotalofUSD2,650,andalsotoextendthetimeofshipmentto31stOctober.Yourpromptattentiontothismatterwillbeappreciated.Yoursfaithfully,42第四十二頁，共62頁。Furthermoreadv.此外；而且；與此同時(shí)；再者(zàizhě)Idon'twanttogothere,furthermore,Ihavenotimetodoso.我不想去那里，而且我也沒時(shí)間去。43第四十三頁，共62頁。awareadj.意識(shí)到的；知道的；覺察到的Sheisawareofherownfailings.她了解(liǎojiě)自己的弱點(diǎn)。44第四十四頁，共62頁。Letter9：RequestingamendmenttoL/C

DearSirs,Re:LetterofCreditNo.789WethankyouforyourL/CNo.789coveringyourOrderNo.0089for10metrictonsofZincOxide.YoufailedtomentionintheL/CthatthequalityofthematerialistobebasedonthecertificateofqualityissuedbyChinaCommodityInspectionBureau11,asyouagreedwhenplacingtheorder.45第四十五頁，共62頁。Onthecontrary,youinsertedintheL/Ctwoclausestotheeffectthatinspectionofthematerialwillbemadeattheportofdestinationandthatyouhavetherighttolodgeclaimsagainstuswithin10daysafterarrivaloftheshipment.Wearesorrytosaythatwecannotagreetosuchterms,andbelievethattheirbeingcontrarytoouragreementhasperhapsescapedyourattention12.YourpromptamendmenttotheL/Canddeletionofthetwoclausesisurgentlyrequested.Yoursfaithfully,

46第四十六頁，共62頁。Zinc鋅;鍍鋅于…；在…上鍍鋅Hisbodyisinshortofzinc.他身體(shēntǐ)缺鋅。47第四十七頁，共62頁。Inspection1.檢查;審視Hehadcompletedhisinspectionofthedoors...他已經(jīng)檢查完所有的門。2.視察;檢閱(jiǎnyuè)ThePublicUtilitiesCommissioninspectsusonceayear...公共事業(yè)委員會(huì)每年到我們這里視察一次。48第四十八頁，共62頁。contraryto與…相反(xiāngfǎn)；違反contrarytohisexpectations,hefoundtheatmosphereexciting.出乎他的意料，他發(fā)現(xiàn)氣氛令人激動(dòng)。49第四十九頁，共62頁。Letter10：OnamountinL/CDearSirs,WewishtoacknowledgereceiptofL/Cfortheamountof$2,500coveringyourOrderNo.315for8metrictonwalnut-meat.ItappearsthattheamountinyourL/Cisinsufficient,asthecorrecttotalCIFvalueofyourordercomesto$2,960insteadof$2,500,thedifferencebeing$460.Inviewoftheabove,pleaseincreasetheamountofyourL/Cby$460.Onreceiptofyouramendmentweshallarrangeshipmentwithoutfail13.Sincerelyyours,50第五十頁，共62頁。withoutfail必定,一定Iwillgiveyouapresentonyourbirthdaywithoutfail.你生日時(shí)我一定送你一份(yīfèn)禮物。51第五十一頁，共62頁。1．Translatethefollowingappreciateyourconcessionuponreceiptoftheorderconsignmentagreementtoyourentiresatisfactionallowusacommissioneffectdeliveryontimemeetyourrequestreputationpurchaseorderquotationsheet收到訂單(dìnɡdān)后寄售(jìshòu)合同令你方完全(wánquán)滿意給我方傭金按時(shí)裝運(yùn)滿足你方要求

感謝你方的讓步

聲譽(yù)

購(gòu)貨訂單

報(bào)價(jià)單52第五十二頁，共62頁。不可撤銷跟單信用證 退回供存檔申請(qǐng)開立信用證 做出讓步訂購(gòu)(dìnggòu)家具的訂單 合同條款軟飲料 應(yīng)付款項(xiàng)irrevocabledocumentaryL/C

returnforfileapplyforissuinganL/C

makeaconcessionorderforfurniture

contracttermssoftdrink

paymentdue53第五十三頁，共62頁。2．MatchtheEnglishphrasesandexpressionswiththeChineseones.(1) documentarycreditA.商業(yè)發(fā)票(2) issuingbankB.跟單信用證(3) commercialinvoiceC.提單(tídān)(4) insurancepolicyD.開證行(5) partialshipmentE.保險(xiǎn)單(6) incompliancewithF.根據(jù)(7) inone'sfavorG.以……為收益人(8) certificateoforiginH.產(chǎn)地證明書(9) subjecttoI.以……為條件(10) billofladingJ.分批裝運(yùn)54第五十四頁，共62頁。Notestothespecimenletters1.openacredit開立信用證2.infavorof以…為受益人3.confirm由…保兌4.safetypinmachines安全(ānquán)別針機(jī)5.complywith滿足6.partialshipment部分裝運(yùn)55第五十五頁，共62頁。Notestothespecimenletters7.expeditedelivery加速裝運(yùn)8.acknowledgereceiptof收到9.fortheamountof金額為10.cometo等于11.ChinaCommodityInspectionBureau中國(guó)(zhōnɡɡuó)商品檢驗(yàn)局12.escapeyourattention你方的疏忽13.withoutfail立即56第五十六頁，共62頁。9.4FocalWords（焦點(diǎn)(jiāodiǎn)詞匯）accountn.賬目，賬戶(zhànɡhù)，理由Weshallcreditthedifference,totalingGBP5000toyouraccount.OurbankdoesnotkeepanRMBaccountwiththeBankofChina,HeadOffice,Beijing.Wewishtogiveyouabriefaccountofsomeflexiblemeasuresweadopted.vi.&vt.報(bào)賬，認(rèn)為Theseexpensesofdifferentkindsshouldbeseparatelyaccountedfor.Allofthemaccounttheselinesareprofitablefieldsofinvestment.57第五十七頁，共62頁。forone’saccount由…代理，為……代購(gòu)（銷）WeherebyopenanirrevocableL/CNo.123infavorof…,foraccountof….onaccount作為(zuòwéi)部分賬款，以賒賬方式，作為(zuòwéi)部門償還HeowedUSD100andsentmeUSD50onaccount.ona