第二节信用证的种类 是否以附带商业单据为付款条件: 光票信用证 仅凭汇票而不附带任何商业单据付款的信用证 可用于非贸易结算中,如旅游信用证。 跟单信用证 凭汇票及商业单据付款或仅凭商业单据付款的 用证。多在国际贸易结算中使用
第二节 信用证的种类 一、是否以附带商业单据为付款条件： – 光票信用证 • 仅凭汇票而不附带任何商业单据付款的信用证。 可用于非贸易结算中，如旅游信用证。 – 跟单信用证 • 凭汇票及商业单据付款或仅凭商业单据付款的信 用证。多在国际贸易结算中使用
二、按信用证的性质分: 可撤销信用证( Revocable cred 是指信用证的开证行有权在信用证开立后无须经受 益人的同意,随时可以撤销或修改的信用证。 应当注明可撤销字样,否则视为不可撤销。This credit is subject to cancellation or amendment at any time without prior notice to you 撤销必须赶在议付行议付之前,否则无效。 我国规定银行不接受、不开立这类信用证。 不可撤销信用证( Irrevocable Credit 经开出,若未征得受益人或保兑行同意,就不能 单方面修改或撤销信用证
二、按信用证的性质分： • 可撤销信用证（Revocable Credit） –是指信用证的开证行有权在信用证开立后无须经受 益人的同意，随时可以撤销或修改的信用证。 –应当注明可撤销字样，否则视为不可撤销。This credit is subject to cancellation or amendment at any time without prior notice to you. –撤销必须赶在议付行议付之前，否则无效。 –我国规定银行不接受、不开立这类信用证。 • 不可撤销信用证(Irrevocable Credit) – 一经开出，若未征得受益人或保兑行同意，就不能 单方面修改或撤销信用证
是否加具保兑划分: 未加保兑信用证 This is merely an advice of credit issued by the above mentioned bank which conveys no engagement on the part of this bank 保兑信用证 通常是通知行作保兑行 保兑行承担第一性的付款责任,相当于本身开证 受益人负担保兑费 This credit is confirmed by us We hereby added our confirmation This credit bear our confirmation and we undertake that documents pressed for payment in conformity with terms of this credit will be duly paid on presentation
三、是否加具保兑划分： • 未加保兑信用证 – This is merely an advice of credit issued by the above mentioned bank which conveys no engagement on the part of this bank. • 保兑信用证 – 通常是通知行作保兑行 – 保兑行承担第一性的付款责任,相当于本身开证 – 受益人负担保兑费 – This credit is confirmed by us – We hereby added our confirmation – This credit bear our confirmation and we undertake that documents pressed for payment in conformity with terms of this credit will be duly paid on presentation
四、按UCP500以付款方式的不同分: 即期付款信用证( (sight payment credit 提交信用证相符的单据后立即付款 般不出具汇票 This credit is available with advising bank by sight payment against the documents detailed herein 延期付款信用证( deferred payment credit 付款期限为远期,但不开远期汇票或根本不须汇 票 为合理避税创造的,多见于欧洲大陆银行 This credit is available with advising bank by deferred payment at 30 days after date of bill of lading against the documents detailed herein
四、按UCP500以付款方式的不同分： • 即期付款信用证(sight payment credit) – 提交信用证相符的单据后立即付款 – 一般不出具汇票 – This credit is available with advising bank by sight payment against the documents detailed herein. • 延期付款信用证(deferred payment credit) – 付款期限为远期，但不开远期汇票或根本不须汇 票 – 为合理避税创造的，多见于欧洲大陆银行。 – This credit is available with advising bank by deferred payment at 30 days after date of bill of lading against the documents detailed herein
承兑信用证 acceptance credit 付款为远期,且开立远期汇票的信用证 开证申请人不得作为承兑人,而仅限于银行 This credit is available with issuing bank by acceptance against beneficiary's draft at 30 days sight drawn upon issuing bank and the documents detailed herein. 假远期信用证 This usance drafts are payable on a sight-basis, discount charges and acceptance commission are for buyer's account 议付信用证( negotiation credit 开证行指定某一家银行买入受益人提交的相符单据 的信用证 公开议付和限制性议付( this credit is available with. bank by negotiation)
• 承兑信用证(acceptance credit) – 付款为远期，且开立远期汇票的信用证 – 开证申请人不得作为承兑人，而仅限于银行 – This credit is available with issuing bank by acceptance against beneficiary’s draft at 30 days sight drawn upon issuing bank and the documents detailed herein. – 假远期信用证: • This usance drafts are payable on a sight-basis, discount charges and acceptance commission are for buyer’s account. • 议付信用证(negotiation credit) – 开证行指定某一家银行买入受益人提交的相符单据 的信用证 – 公开议付和限制性议付(this credit is available with ..bank by negotiation)