學超持戒研讀日記

二千零五年九月九日  

信用狀基礎課程

壹、常用語言                             貳、常用專有名詞                 參、常用信用狀作業                  肆、信用狀表格         伍、信用狀實例

壹、常用語言

We insist on a letter of credit.
我們堅持用信用狀方式付款。

As I've said, we require payment by L/C.
我已經說過了，我們要求以信用狀付款。

We still intend to use letter of credit as the term of payment.
我們仍然想用信用狀付款方式。

We always require L/C for our exports.
我們出口一向要求以信用狀付款。

L/C at sight is normal for our exports to France .
我們向法國出口一般使用即期信用狀付款。

We pay by L/C at sight for our imports.
進口我們也採用信用狀匯款。

Our terms of payment is confirmed and irrevocable letter of credit.
我們的付款條件是保兌的不可復原的信用狀。

You must be aware that an irrevocable L/C gives the exporter the additional protection of banker's guarantee.
你必須意識到不可復原信用狀為出口商提供了銀行擔保。

Is the wording of "confirmed" necessary for the letter of credit?
信用狀上還用寫明“保兌”字樣嗎？

For payment we require 100% value, irrevocable L/C in our favour with partial shipment allowed clause available by draft at sight.
我們要求用不可復原的、允許分批裝運、金額為全部貨款、並以我方為抬頭人的信用狀，憑即期匯票支付。

What do you say to 50% by L/C and the balance by D/P?
百分之五十用信用狀，其餘的用付款交單，您看怎麼樣？

Please notify us of L/C number by telex immediately.
請立即電傳知會我方信用狀號碼。

The beneficiary of the L/C is to be China National Corporation, Beijing .
信用狀的受益人為中國工藝品進出口公司北京分公司。

Will you please increase the credit to $1000?
能不能把信用狀金額增至1000美圓？

The credit is short opened to the amount of RMB100.
信用狀的金額少開了人民幣100元。

Your L/C No. 48 is short of $29.
你方第48號信用狀少開了29美圓。

Many banks in Europe are in a position to open L/C and effect payment in Renminbi.
歐洲的許多銀行能夠開立信用狀，而且用人民幣支付。

I open a letter of credit in Renminbi with a bank in U.S.A.
我在美國的一家銀行開立了人民幣信用狀。

The Barclays Bank in London is in a position to open letters of credit in Renminbi against our sales confirmation or contract.
倫敦巴克萊銀行可以憑我們的銷售確認書或合同開立人民幣信用狀。

When do I have to open the letter of credit?
順便問一句，您幾時開立信用狀呢？

When can you arrange for a credit under the new import license?
按照新的進口許可證規定，你方什麼時候能開出一張信用狀？

Please open letter of credit in good time.
請及時開出信用狀。

We'll open the letter of credit at sight.
我們會按時開狀的。

I agree to use letter of credit at sight.
我同意用即期信用狀付款。

Is the credit at sight or after sight?
信用狀是即期的還是遠期的？

Our letter of credit will be opened early March.
我們在3月初開出信用狀。

We'll open the credit one month before shipment.
我們在裝船前1個月開立信用狀。

Please open the L/C 20 to 30 days before the date of delivery.
請在交貨前20到30天開出信用狀。

This letter of credit expires on 15th July.
這張信用狀7月15日到期。

The validity of the L/C will be extended to 30th August.
信用狀的有效期將延至8月30日。

Will you persuade your customer to arrange for a one-month extension of L/C No.TD204?
妳們能不能勸說用戶將TD204號信用狀延期一個月？

To do so, you could save bank charges for opening an L/C.
這樣做，妳們可以省去開證費用。

It's expensive to open an L/C because we need to put a deposit in the bank.
開證得交押金，因此花費較大。

We pay too much for such a letter of credit arrangement.
這種信用狀付款方式讓我們花費太大了。

There will be bank charges in connection with the credit.
開立信用狀還要繳納銀行手續費。

A letter of credit would increase the cost of my import.
信用狀會增加我們進口貨物的成本。

The seller will request to amend the letter of credit.
賣方要修改信用狀。

Please amend L/C No.205 as follows.
請按下述意見修改第205號信用狀。

Your refusal to amend the L/C is equivalent to cancellation of the order.
妳們拒絕修改信用狀就等於取消訂單。

貳、常用專有名詞

1.             Letter of Credit (L/C) 信用狀

2.            form of credit 信用狀形式

3.            Terms of validity 信用狀效期

4.           Expiry Date 效期

5.            Date of issue 開證日期

6.            L/C amount 信用狀金額

7.            L/C number 信用狀號碼

8.            to open by airmail 信開

9.            to open by cable 電開

10.          to open by brief cable 簡電開證

11.           to amend L/C 修改信用狀

12.          fixed L/C or fixed amount L/C 有固定金額的信用狀

13.          Sight L/C 即期信用狀

14.         Usance L/C 遠期信用狀

15.          Buyer's Usance L/C 買方遠期信用狀

16.          Traveler's L/C 旅行信用狀

17.          Revocable L/C 可撤銷的信用狀

18.          Irrevocable L/C 不可撤銷的信用狀

19.          Confirmed L/C 保兌的信用狀

20.         Unconfirmed L/C 不 保兌的信用狀

21.          Confirmed Irrevocable L/C 保兌的不可復原信用狀

22.         Irrevocable Unconfirmed L/C 不可復原不保兌的信用狀

23.         Transferable L/C 可轉讓信用狀

24.        Untransferable L/C 不可轉讓信用狀

25.         Revolving L/C 回圈信用狀

26.         Reciprocal L/C 對開信用狀

27.         Back to Back L/C 背對背信用狀

28.         Countervailing credit （俗稱）子證

29.         Overriding credit 母證

30.         Banker's Acceptance L/C 銀行承兌信用狀

31.          Trade Acceptance L/C 商業承兌信用狀

32.         Red Clause L/C 紅條款信用狀

33.         Anticipatory L/C 預支信用狀

34.        Credit payable by a trader 商業付款信用狀

35.         Credit payable by a bank 銀行付款信用狀

36.         usance credit payment at sight 假遠期信用狀

37.         Uniform Customs and Practice for Documentary Credits 跟單信用狀統一慣例

38.         I.C.C. Publication No.400 第400號出版品

39.         Credit with T/T Reimbursement Clause 帶有電報索匯條款的信用狀

40.        method of reimbursement 索匯方法

41.         without recourse 不受追索

42.        Opening Bank' Name & Signature 開證行標簽及簽字

43.        beneficiary 受益人

44.        guarantor 保証人

45.        Exporter's Bank 出口方銀行

46.        Importer's Bank 進口方銀行

47.        Seller's Bank 賣方銀行

48.        Buyer's Bank 買方銀行

49.        Paying Bank 付款行，匯入行

50.         Remitting Bank 匯出銀行

51.          Opening Bank 開證銀行

52.         Issuing Bank 開證銀行

53.         Advising Bank 知會銀行

54.        Notifying Bank 知會銀行

55.         Negotiating Bank 議付銀行

56.         Drawee Bank 付款銀行

57.         Confirming Bank 保兌銀行

58.         Presenting Bank 提示銀行

59.         Transmitting Bank 轉遞銀行

60.         Accepting Bank 承兌銀行

61.          Additional Words and Phrases

62.         pay bearer 付給某人

63.         bearer 來人

64.        payer 付款人

65.         consignee 受貨人

66.         consignor 委託人

67.         drawer 出票人

68.         principal 委託人

69.         drawee 付款人

70.         consingnee 受託人

71.          truster 信託人

72.         acceptor 承兌人

73.         trustee 被信託人

74.        endorser 背書人

75.         discount 貼現

76.         endorsee 被背書人

77.         endorse 背書

78.         holder 持票人

79.         endorsement 背書

80.         bailee 受託人，代保管人

81.          payment against documents 憑單付款

82.         payment against documents through collection 憑單托收付款

83.         payment by acceptance 承兌付款

84.        payment by bill 憑匯票付款

85.         Letter of Guarantee (L/G) 保証書

86.         Bank Guarantee 銀銀行保函

87.         Contract Guarantee 合約保函

88.         Payment Guarantee 付款保証書

89.         Repayment Guarantee 還款保証書

90.         Import Guarantee 進口保証書

91.          Tender/Bid Guarantee 投標保証書

92.         Performance Guarantee 履約保証書

93.         Retention Money Guarantee 保留金保証書

94.        Documents of title to the goods 物權憑證

95.         Authority to Purchase (A/P) 委託購買證

96.         Letter of Indication 印鑑核對卡

97.         Letter of Hypothecation 質押書

98.         General Letter of Hypothecation 總質押書

 參、常用信用狀作業

外銷貸款：

• 服務對象
  依法登記從事外銷廠商，且具信用良好、往來正常及出口能力者。
  
• 申貸方式：憑辦證件辦理
  1. 營利事業登記證、工廠登記證
  2. 公司章程、董監事名冊及股東名冊
  3. 公司負責人及保證人國民身份證
  4. 最近三年財務資料或最近三年產銷營運資料
     
• 主要用途
  提供外銷廠商於出貨前可取得銀行融資需要
  
• 貸款金額
  每筆貸款金額可達信用狀金額之85%
  
• 還款方式
  以該項押匯款項或託收款項作為還款來源
  
• 結匯方式
  自由選擇方式：台幣、外幣或預售遠期外匯均可

  ---

出口押匯〈出貨後融資〉

• 服務對象
  依法登記從事外銷廠商，且具信用良好、往來正常及出口能力者。
  
• 申貸方式：憑辦證件辦理
  • 營利事業登記證、工廠登記證
  • 公司章程、董監事名冊及股東名冊
  • 公司負責人及保證人國民身份證
  • 最近三年財務資料或最近三年產銷營運資料
    
• 結匯方式
  自由選擇方式：台幣、外幣或預售遠期外匯均可

  ---

出口託收

D/A：進口商於「承兌」(Acceptance)後，就可取得貨運單據。
D/P：進口商必須先付清貨款後，才能取得貨運單據。

遠期信用狀賣斷(FORFAITING )

Forfeiting是指出口商將其未來短中長期的應收債權透過轉讓與本行後賣給買斷行 (Forfeiter)的一種融資方式，也就是說，您只管放心的將押匯文件交付本行，由本行賣給買斷行，您就可以得到資金週轉了！

買斷行日後若遇到這些債權不能兌現，無權對出口商追索，即出口商將其買方的國家政治風險及開狀行風險轉嫁到買斷行 。

• 服務對象
  • 依法登記從事外銷廠商，且具信用良好、往來正常及出口能力者
  • 您公司接到大訂單而出口押匯額度不足嗎？
  • 您公司遇到買方要求長天期付款而資金週轉有壓力嗎？
  • 您公司收到的遠期信用狀開狀行債信不佳或所在國家外匯管制(如中國大陸、土耳其、拉丁美洲、東歐等國家)嗎？
    
    
• 申貸方式：憑辦證件辦理
  • 營利事業登記證、工廠登記證
  • 公司章程、董監事名冊及股東名冊
  • 公司負責人及保證人國民身份證
  • 最近三年財務資料或最近三年產銷營運資料
    
    
• 融資金額
  提供100%融資金額
  
  
• 結匯方式
  自由選擇方式：台幣、外幣或預售遠期外匯均可
  
  
• 產品特色
  • 增加您融資的管道
  • 美化您公司的財務報表
  • 節省您後續催收行政支出
  • 轉移進口商的政治風險及開狀行信用風險

THE MOON BANK INTERNATIONAL OPERATIONS 5 MOONLIGHT BLVD., EXPORT-CITY AND POSTAL CODE EXPORT-COUNTRY OUR ADVICE NO.       MB-5432 ISSUING BANK REF. NO. & DATE SBRE-777     January 26, 2005                                                                                                                                TO UVW Exports 88 Chang An E. Street , section 2 Suite 707 Taipei Taiwan Export-City and Postal Code Dear Sirs: We have been requested by     The Sun Bank, City of industries, ca 91745 to advise that they have opened with us their     irrevocable           documentary credit number     SB-87654 for account of     DEF Imports, 7 Sunshine Street,  City of industries, Ca 91745 in your favor for the amount of     not exceeding Twenty Five Thousand U.S. Dollars (US$25,000.00) available by your draft (s) drawn on     us                                                       at     sight                                           for     full             invoice value accompanied by the following documents: 1.   Signed commercial invoice in five (5) copies indicating the buyer's Purchase Order No. DEF-101 dated January 10, 2005. 2.   Packing list in five (5) copies. 3.   Full set 3/3 clean on board airway bill, plus two (2) non-negotiable copies, issued to order of The Sun Bank, Sunlight City, Import-Country, notify the above accountee, marked "freight Prepaid", dated latest March 19, 2001, and showing documentary credit number. 4.   Insurance policy in duplicate for 110% CIF value covering Institute Cargo Clauses (A), Institute War and Strike Clauses, evidencing that claims are payable in Import-Country. Covering:     100 Sets 'ABC' Brand Pneumatic Tools, 1/2" drive,                 complete with hose and quick couplings, CIF Sunny Port Shipment from Taipei CKS airport, Export-Country       to     Los Angeles International airport, USA Partial shipment prohibited Transhipment permitted Special conditions: 1.   All documents indicating the Import License No. IP/123456 dated January 18, 2001. 2.   All charges outside the Import-Country are on beneficiary's account. Documents must be presented for payment within     15               days after the date of shipment. Draft(s) drawn under this credit must be marked       Drawn under documentary credit No. SB-87654 of The Sun Bank,       Sunlight City, Import-Country, dated January 26, 2005 We confirm this credit and hereby undertake that all drafts drawn under and in conformity with the terms of this credit will be duly honored upon delivery of documents as specified, if presented at this office on or before     March 26, 2005   Very truly yours,     Authorized Signature Unless otherwise expressly stated, this Credit is subject to the Uniform Customs and Practice for Documentary Credits, 1993 Revision, International Chamber of Commerce Publication No. 500.

THE MOON BANK INTERNATIONAL OPERATIONS 5 MOONLIGHT BLVD., EXPORT-CITY AND POSTAL CODE EXPORT-COUNTRY OUR ADVICE NO.       MB-5432 ISSUING BANK REF. NO. & DATE SBRE-777     January 26, 2001                                                                                                                                TO UVW Exports 88 Prosperity Street East, Suite 707 Export-City and Postal Code Dear Sirs: We have been requested by     The Sun Bank, Sunlight City, Import-Country to advise that they have opened with us their     irrevocable           documentary credit number     SB-87654 for account of     DEF Imports, 7 Sunshine Street, Sunlight City, Import-Country in your favor for the amount of     not exceeding Twenty Five Thousand U.S. Dollars (US$25,000.00) available by your draft(s) drawn on     us                                                       at     sight                                           for     full             invoice value accompanied by the following documents: 1.   Signed commercial invoice in five (5) copies indicating the buyer's Purchase Order No. DEF-101 dated January 10, 2001. 2.   Packing list in five (5) copies. 3.   Full set 3/3 clean on board ocean bill of lading, plus two (2) non-negotiable copies, issued to order of The Sun Bank, Sunlight City, Import-Country, notify the above accountee, marked "freight Prepaid", dated latest March 19, 2001, and showing documentary credit number. 4.   Insurance policy in duplicate for 110% CIF value covering Institute Cargo Clauses (A), Institute War and Strike Clauses, evidencing that claims are payable in Import-Country. Covering:     100 Sets 'ABC' Brand Pneumatic Tools, 1/2" drive,                 complete with hose and quick couplings, CIF Sunny Port Shipment from Moonbeam Port, Export-Country       to     Sunny Port, Import-Country Partial shipment prohibited Transhipment permitted Special conditions: 1.   All documents indicating the Import License No. IP/123456 dated January 18, 2001. 2.   All charges outside the Import-Country are on beneficiary's account. Documents must be presented for payment within     15               days after the date of shipment. Draft(s) drawn under this credit must be marked       Drawn under documentary credit No. SB-87654 of The Sun Bank,       Sunlight City, Import-Country, dated January 26, 2001 We confirm this credit and hereby undertake that all drafts drawn under and in conformity with the terms of this credit will be duly honored upon delivery of documents as specified, if presented at this office on or before     March 26, 2001   Very truly yours,     Authorized Signature Unless otherwise expressly stated, this Credit is subject to the Uniform Customs and Practice for Documentary Credits, 1993 Revision, International Chamber of Commerce Publication No. 500.