1、1,Unit 9 Letter of Credit 信用證,2,9.1 Introduction（簡(jiǎn)介）,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、延期及相關(guān)的回復(fù)。 信用證（Letter of Credit）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（Issuing Bank）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（Notifying Bank）。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

2、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（Negotiation Bank）交單議付，取得貨款。,3,開證申請(qǐng)人 （進(jìn)口人）,受益人 （出口人）,通知行/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, 付款贖單,簽署開證申請(qǐng)書, 通知備款贖單, 交單取貨, 交貨取單,檢驗(yàn)真?zhèn)魏笸ㄖ庞米C,向議付行交單議付, 審單墊款,開證行向通知行寄交信用證,議付行向開證行寄單索償,審單償付,信用證的基本業(yè)務(wù)程序,4,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)（Urging Establish

3、ment of L/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(yǔ)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。,5,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

4、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)信函的寫作都要注意采用禮貌的語(yǔ)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。,6,9.2 Writing Skills（寫作技巧）,催證信函的寫作步驟及常見表達(dá)方式：,7,In regard to,關(guān)于 In regard to your request for information, I regret to inform you that I am un

5、able to help you. 關(guān)于你需要情報(bào)的事，我遺憾地告訴你我沒法幫助你。 With regard to hardness, the diamond is in a class by itself. 講硬度，金剛鉆是獨(dú)一無二的。,8,up to now,adv. 到目前為止； 至今； 迄今 Up to now hes still quiet. 他直到現(xiàn)在仍保持沉默。,9,10,改證或信用證展期信函的寫作步驟及常見表達(dá)方式：,11,12,validity,n. 有效，合法性； 效力；正確性 Some people, of course, denied the validity of a

6、ny such claim. 當(dāng)然，一些人否定了此類說法的合理性。,13,9.3 Specimen Letters（樣函）,Letter 1：Urging establishment of L/C Dear Sirs, Please open a credit1 of GBP30,000 with your correspondents in London in favor of2 the Universal Clothing Co, London, to be available to the Company until July 31 against a shipment of water

7、proof clothing by S.S. Cathay leaving London for Tokyo on July 24. When the consignment is shipped the Company is to draw on your correspondents at 60 d/s. The documents to accompany the draft are the bill of lading, commercial and consular invoices and insurance policy. Kindly ask your corresponden

8、ts to see that the insurance policy gives full cover before they accept the draft. Yours faithfully,14,L/C 常用搭配 covering/regarding+goods for the amount of+ amount in ones favor+beneficiary for ones account+ payer with/through+ issuing bank,15,correspondent,n. 通訊員，記者； 通信者 the BBCs political correspon

9、dent 英國(guó)廣播公司的政治新聞?dòng)浾?16,in ones favor 以為受益人。 指有權(quán)享有信用證的利益的人，一般指出口商。 in ones favor與in favor of 短語(yǔ)意思相同。 e.g. As soon as the licence is approved, an L/C will be opened in your favour. 只要許可證一批準(zhǔn)，就開立以貴方為受益人的信用證。,17,Universal,adj. 普遍的； 通用的； 全世界的； n. 一般性 The desire to look attractive is universal. 愛美之心，人皆有之。 T

10、here are no economic universals. 沒有普遍適用的經(jīng)濟(jì)學(xué)原理。,18,Cathay,n. （古文詩(shī)歌）中國(guó) Have you ever taken Cathay Pacific? 你有沒有搭過國(guó)泰航空公司的班機(jī)？,19,consignment,n. 裝運(yùn)的貨物； 托運(yùn)； 委托，托管 a consignment of medicines 運(yùn)送的一批藥物,20,accompany,陪伴；陪同 Ken agreed to accompany me on a trip to Africa. 伴隨；和一起發(fā)生（或同時(shí)存在） 為（歌手或樂手）伴奏 He sang and Al

11、ice accompanied him on the piano. 他一邊唱，艾麗斯一邊為他鋼琴伴奏。,21,Letter 2：Importer notifying L/C arrangement Dear Sirs, Re: Order No.7766 We enclose an order for 2,000 (two thousand) waterproof raincoats and have made arrangements with the Bank of Japan, Tokyo, to open a credit in your favor. The credit is va

12、lid until July 31 and will be confirmed3 to you by the Banks London office, Gresham Street, EC2P 2EB. Please draw on them at 60 d/s. It is understood that the goods will be shipped by S.S. Cathay, sailing from London on July 24.,22,Carton containing the goods should be marked S.M. The amount of our

13、credit has been fixed to provide adequate cover for your invoice, which should provide for all charges, including insurance to Tokyo. Please notify us when the goods are shipped. Yours faithfully,23,cover vi. 因?yàn)?The countrys economic problems are largely due to the weakness of the recovery. 該國(guó)的經(jīng)濟(jì)問題很

14、大程度上是因?yàn)閺?fù)蘇乏力。 2、到期的;預(yù)期的 The results are due at the end of the month. 預(yù)計(jì)月底會(huì)有結(jié)果。 Payment due 應(yīng)付款項(xiàng) 3、應(yīng)有的;應(yīng)得的; I was sent a cheque for 1,525 and advised that no further pension was due. 我收到了一張 1,525 英鎊的支票，并被告知我應(yīng)得的養(yǎng)老金到此為止。,27,liberal,開明的；開通的；（個(gè)人）自由主義的 a nation of free-thinking liberals 思想開放的自由主義者的國(guó)度 They

15、favour liberal free-market policies. 他們支持開放的自由市場(chǎng)政策。 大量的；豐富的 As always he is liberal with his jokes. 像平時(shí)一樣，他出口就是笑話。,28,Letter 4: Urging establishment of L/C Dear Sirs, With reference to the goods under our Sales Confirmation No.5354, we wish to draw your attention to the fact that the date of deliver

16、y is approaching, but we have not yet received the covering L/C to date. Please do your utmost to expedite the L/C, so that we may execute the order smoothly. In order to avoid subsequent amendment, please see to it that the L/C stipulations are in exact accordance with the terms in the Confirmation

17、. Hope to hear favorably from you soon. Yours truly,29,deliver v. 裝運(yùn) delivery n. 相關(guān)用法有： Make /effect the delivery It is agreed in our contract that you will effect the delivery during September. 合約中規(guī)定你方9月份裝船。 Deliver the goods /order We shall deliver the goods upon receipt of your relevant L/C. 收到你方

18、相關(guān)信用證后我們將安排裝運(yùn)。,30,see to it that,務(wù)必要，保證 See to it that youre ready on time! 請(qǐng)務(wù)必按時(shí)準(zhǔn)備好！ We must see to it that all people are equal before the law. 堅(jiān)持法律面前人人平等。,31,Letter 5：Seller asking buyer to extend L/C Dear Sirs, Re: Letter of Credit No. AG8432 We have received your Letter of Credit No.AG8432 for

19、the amount of USD2 960 to cover your Order No. 806 for 20 metric tons of mineral fertilizer. The said credit calls for shipment on or before the 31st of December. As the earliest steamer sailing for your port is the S.S. Peace scheduled to leave Shanghai on or about the 3rd of January, it is, theref

20、ore, impossible for us to effect shipment at the time you named.,32,This being the case, we have to ask you to be so kind as to extend the date of shipment to the 15th of January, under cable advice to us. We understand that cable amendment is costly, but this is a matter over which we can exercise

21、no control. Yours faithfully,33,mineral n. 礦物； 礦石； 礦物質(zhì)； 汽水 adj. 礦物的，似礦物的 A glass of mineral water, please. Fertilizer enriches the soil. 肥料使土壤肥沃。,34,Letter 6：Buyers refusal of extending L/C （A reply to Letter 5） Dear Sirs, We received your letter of 15th October requesting us to extend our L/C owing

22、 to the fact that you are unable to make shipment within the stipulated time, we shall not be able to fulfill our contract with our clients. Besides, such delay will certainly cause us a lot of unnecessary inconveniences and expenses. We would, therefore, ask you to try your utmost to effect shipmen

23、t according to the original schedule. In the event of your failing to do so, we will have to ask you to compensate us for any loss arising therefrom. We are awaiting your immediate reply. Yours faithfully,35,refusal,1. 拒絕；回絕；不接受 .her refusal to accept change. 她對(duì)變革的拒絕 2. 優(yōu)先取舍權(quán)；先買權(quán) If you have a good

24、rapport with a dealer, they will always let you have first refusal on anything interesting. 如果你和經(jīng)銷商關(guān)系好，好東西他們會(huì)任你先挑。,36,In the event of,萬一， 倘若 In the event of fire, ring the alarm bell. 如果著火，就按警鈴。,37,compensate,Nothing can compensate for the loss of a loved one. 失去心愛的人是無法補(bǔ)償?shù)摹?She used her good looks t

25、o compensate her lack of intelligence. 她利用她漂亮的外表來彌補(bǔ)智力的不足。,38,therefrom adv. 從那里，從此； 從中； 由此 He opened his bag and took therefrom an apple. 他打開提袋從里面拿出一個(gè)蘋果。,39,Letter 7：Requesting amendment to L/C Dear Sirs, We are in receipt of your letter on July 20 requesting us to ship all the 20 sets of safety pin

26、 machines4 in September. Unfortunately we are unable to comply with5 your wishes. When we offered the machines, it was expressly stated that shipment would be effected in October. If you desire early delivery, we can only make a partial shipment6 of ten machines in September and the remaining ten in

27、 October. We hope this arrangement will be agreeable to you. Should this be so, please amend the covering credit to allow partial shipment under advice to us. Please cable us your confirmation so that we can request the manufacturers to expedite delivery7. Sincerely yours,40,pin 釘； （用釘?shù)龋┽斪。?大頭針的,The

28、y pinned a notice to the door. 他們把通知釘在門上。 pin down 1. 清楚地固定或建立 was finally able to pin down the cause of the disease. 最后終于確定病因 2. 強(qiáng)迫某人提供確定意見或正確信息 The reporter pinned the governor down on the issue of capital punishment. 記者強(qiáng)求州長(zhǎng)在死刑問題上發(fā)表確切看法 pin on 將錯(cuò)事或罪行歸于 The murder was pinned on the wrong defendant.

29、 被告被錯(cuò)誤地定了謀殺之罪,41,Letter 8：On amount in L/C and time of shipment Dear Sirs, Re: L/C No.12345 Issued by Barclays Bank We hereby acknowledge with thanks receipt of8 the captioned L/C for the amount of9 USD2,500 covering your Order No.215 for rapeseeds. It appears that the amount of your L/C is insuffic

30、ient, as the correct total CIF value of your order comes to10 USD2,650 instead of USD2,500 with a difference of USD150.,42,Furthermore, when we booked your order, we made it clear that delivery should be made within one month after receipt of your L/C. Now you are allowing us only half a month. As y

31、ou may be well aware, it is impossible for us to get the shipment ready in such a short period of time. In view of the above, you are requested to increase the amount of your L/C by USD150, making a total of USD2,650, and also to extend the time of shipment to 31st October. Your prompt attention to

32、this matter will be appreciated. Yours faithfully,43,Furthermore,adv. 此外； 而且； 與此同時(shí)； 再者 I dont want to go there, furthermore, I have no time to do so. 我不想去那里，而且我也沒時(shí)間去。,44,aware,adj. 意識(shí)到的； 知道的； 覺察到的 She is aware of her own failings. 她了解自己的弱點(diǎn)。,45,Letter 9：Requesting amendment to L/C Dear Sirs, Re: Lett

33、er of Credit No.789 We thank you for your L/C No.789 covering your Order No.0089 for 10 metric tons of Zinc Oxide. You failed to mention in the L/C that the quality of the material is to be based on the certificate of quality issued by China Commodity Inspection Bureau11, as you agreed when placing

34、the order.,46,On the contrary, you inserted in the L/C two clauses to the effect that inspection of the material will be made at the port of destination and that you have the right to lodge claims against us within 10 days after arrival of the shipment. We are sorry to say that we cannot agree to su

35、ch terms, and believe that their being contrary to our agreement has perhaps escaped your attention12. Your prompt amendment to the L/C and deletion of the two clauses is urgently requested. Yours faithfully,47,Zinc 鋅; 鍍鋅于； 在上鍍鋅 His body is in short of zinc. 他身體缺鋅。,48,Inspection,1. 檢查;審視 He had comp

36、leted his inspection of the doors. 他已經(jīng)檢查完所有的門。 2. 視察;檢閱 The Public Utilities Commission inspects us once a year. 公共事業(yè)委員會(huì)每年到我們這里視察一次。,49,contrary to 與相反；違反 contrary to his expectations, he found the atmosphere exciting. 出乎他的意料，他發(fā)現(xiàn)氣氛令人激動(dòng)。,50,Letter 10：On amount in L/C Dear Sirs, We wish to acknowledge

37、 receipt of L/C for the amount of $2,500 covering your Order No. 315 for 8 metric ton walnut-meat. It appears that the amount in your L/C is insufficient, as the correct total CIF value of your order comes to $2,960 instead of $2,500, the difference being $460. In view of the above, please increase

38、the amount of your L/C by $460. On receipt of your amendment we shall arrange shipment without fail13. Sincerely yours,51,without fail,必定, 一定 I will give you a present on your birthday without fail. 你生日時(shí)我一定送你一份禮物。,52,1Translate the following appreciate your concession upon receipt of the order consi

39、gnment agreement to your entire satisfaction allow us a commission effect delivery on time meet your request reputation purchase order quotation sheet,收到訂單后,寄售合同,令你方完全滿意,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,53,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)家具的訂單 合同條款 軟飲料 應(yīng)付款項(xiàng),irrevocable documentary L/C,return for

40、 file,apply for issuing an L/C,make a concession,order for furniture,contract terms,soft drink,payment due,54,2Match the English phrases and expressions with the Chinese ones. (1)documentary credit A. 商業(yè)發(fā)票 (2)issuing bank B. 跟單信用證 (3)commercial invoice C. 提單 (4)insurance policy D. 開證行 (5)partial shi

41、pment E. 保險(xiǎn)單 (6)in compliance with F. 根據(jù) (7)in ones favor G. 以為收益人 (8)certificate of origin H. 產(chǎn)地證明書 (9)subject to I. 以為條件 (10)bill of lading J. 分批裝運(yùn),55,Notes to the specimen letters 1. open a credit開立信用證 2. in favor of以為受益人 3. confirm 由保兌 4. safety pin machines 安全別針機(jī) 5. comply with 滿足 6. partial sh

42、ipment 部分裝運(yùn),56,Notes to the specimen letters 7. expedite delivery 加速裝運(yùn) 8. acknowledge receipt of 收到 9. for the amount of 金額為 10. come to 等于 11. China Commodity Inspection Bureau中國(guó)商品檢驗(yàn)局 12. escape your attention你方的疏忽 13. without fail 立即,57,9.4 Focal Words（焦點(diǎn)詞匯）,account n. 賬目，賬戶，理由 We shall credit the

43、 difference, totaling GBP5 000 to your account. Our bank does not keep an RMB account with the Bank of China, Head Office, Beijing. We wish to give you a brief account of some flexible measures we adopted. vi. & vt. 報(bào)賬，認(rèn)為 These expenses of different kinds should be separately accounted for. All of t

44、hem account these lines are profitable fields of investment.,58,for ones account由代理，為代購(gòu)（銷） We hereby open an irrevocable L / C No.123 in favor of , for account of . on account作為部分賬款，以賒賬方式，作為部門償還 He owed USD100 and sent me USD50 on account. on account of由于 We both understand our slippers are very pop

45、ular in your market on account of their superior quality and competitive price. on ones own account自己承擔(dān)風(fēng)險(xiǎn) They do not feel able to make purchase on their own account.,59,amount n. 數(shù)量，金額 We have been doing an increasing amount of business with the firm mentioned in your letter in the recent years. We would like to g