Unit17LetterofCredit掌握信用證的定義了解信用證得相關當事人及其在信用證業(yè)務中的作用熟悉信用證得主要內容KeyWords&Phrasestransactionn.交易submitv.上呈，提交physicaladj.物質的presentationn.提示discrepancyn.不符點beneficiaryn.收益人draftn.匯票uniqueadj.唯一的，獨特的KeyWords&Phrasescharacteristicadj.特有的n.特征featuren.特征bilateraladj.雙邊的securityn.安全impeccableadj.正確無誤的applicantn.申請人applyv.申請principaln.委托人KeyWords&Phrasesnominatev.

任命，指定reimbursementn.

償付，退還establishmentn.

制定，確立vocationalschool職業(yè)學校openingbank開證行advisingbank通知行negotiatingbank議付行confirmingbank保兌行ExampleofL/C

SENDER（發(fā)送方）:KLHBAT2KXXX

HYPOALPEADRIABANKAG

KLAGENFURTAT

RECEIVER（接收方）：BOSHCNSHXXX

BANKOFSHANGHAI

SHANGHAICN（電文）

40A:FORMOFDOCUMENTARYCREDIT（信用證類型）

IRREVOCABLE（不可撤銷）

20:DOCUMENTARYCREDITNUMBER（信用證號碼）

50.0195

31D:DATEOFISSUE（開證日）

07112231C:DATEANDPLACEOFEXPIRY（到期時間和地點）

080125KLAGENFURT50:APPLICANT（開證申請人）

OBERNDORFER

BEINMODENVERTRIEBSGMBH

KAISERJOSEFPLATZ19

4600WELS,AUSTRIA

59:BENEFICIARY（受益人）

SHANGHAISHANSHANIMP.&EXP.CO.,LTD.

NO.3158JINHAIROAD,PUDONGNEWAREA

SHANGHAI201209,CHINA

32B:CURRENCYCODE,AMOUNT（貨幣種類和金額）

USD122530.80

39B:MAXIMUMCREDITAMOUNT（最高信用證額）

NOTEXCEEDING（不超出）41A:AVAILABLEWITH…BY…（憑……支付……）

KLHBAT2K

HYPOALPEADRIABANKAG

KLAGENFURTAT

BYPAYMENT43P:PARTIALSHIPMENTS（分批裝運）

NOTALLOWED（不允許）

43T:TRANSSHIPMENT（轉運條款）

NOTALLOWED（不允許）

44A:BOARD/DISPATCH（起運、發(fā)貨）/TAKINGCHARGEAT/F裝運起運港

NINGBOPORT,CHINA44B:FORTRANSPORTATIONTO…（運至……）

VIENNA，AUSTRIA（維也納，奧地利）

44C:LATESTDATEOFSHIPMENT（最遲裝運日）

08011045A:DESCRIPTIONOFGOODS（貨物名稱或貨物規(guī)格）

UNISEXTSHIRTS140GMS,100PCT

COTTON,PLAIN,SHORTSLEEVES,ROUNDNECK

FOBNINGBOCHINA46A:DOCUMENTSREQUIRED（所需文件）

++ORIGINALSIGNEDCOMMERCIALINVOICEINTHREEFOLD（三份已蓋章的商業(yè)發(fā)票）

++FULLSETCLEANONBOARDMULTIMODALTRANSPORTDOCUMENT（全套己裝船多式聯(lián)運清潔提單）

++CERTIFICATEOFORIGIN（原產(chǎn)地證書）

++PACKINGLISTINFIVEFOLD（裝箱單五份）47A:ADDITIONALCONDITIONS（附加條款）

OURDISCREPANCYFEEOFUSD90WILLBEDEDUCTEDFOREACHDOCUMENTARYPRESENTATIONSHOWINGDISCREPANCIES.（不符點交單產(chǎn)生的90美元不符點費將在每次交單中扣減。）71B:CHARGES（費用）

ALLCHARGESOUTSIDEOFAUSTRIAAREFORBENEFICIARYSACCOUNT.（所有在奧地利境外產(chǎn)生的費用將由受益人承擔。）48B:PERIODOFPRESENTATION（交單日期）

15DAYSFROMSHIPMENTDATE（裝運日期之后15天內）

49:CONFIRMATIONINSTRUCTIONS（確認指示）

WITHOUT（不需要）TasksTranslatethefollowingintoEnglish.1.通知行

2.保兌行

3.開證銀行

4.信用證

5.雙邊保證

6.議付行TasksTranslatethefollowingintoChinese.1.thedefinitionofL/C

2.theuniquefeature

3.themajorcontentsofL/C

4.therelevantparties

5.confirmationinstructions

6.latestdateofshipmentUnit18MajorTypesofLetterofCredit掌握信用證的主要種類熟悉信用證的作用、形式和機制了解信用證的局限性KeyWords&Phrasesclassifyv.

分類certaintyn.

確定性cancelv.

取消，作廢impeccableadj.

正確無誤的discountv.

折扣，貼現(xiàn)mechanismn.

機制，機構revokev.

撤銷consentn.&v.

同意，贊成maturityn.

期滿，到期KeyWords&Phrasesultimatelyadv.

最后，終于merchandisen.

商品，貨物integrityn.

榮譽，正直reliableadj.

可靠的submitv.

提呈，提交suev.

提出請求，控告D/P付款交單D/A承兌交單cleancredit光票信用證KeyWords&Phrasesnon-tradesettlement非貿(mào)易結算revocablecredit可撤銷信用證irrevocablecredit不可撤銷信用證confirmedcredit保兌信用證leadingbank主要銀行sightcredit即期信用證capitalturnover資金周轉facevalue面值usancecredit遠期信用證Situation1WhatareCleanCreditandDocumentaryCredit

Theletterofcredithasgreatlyfacilitatedandpromotedinternationaltrade.However,itcannotprovideabsolutesecurityforthecontractingparties.

Lettersofcreditareclassifiedintodifferentcategoriesaccordingtotheirrespectivefunction,formandmechanism.ThenwhatareCleanCreditandDocumentaryCredit?Herecomestheanswer:Situation1Thecreditsthatonlyrequirecleandraft,i.e.draftnotaccompaniedwithshippingdocumentsforpaymentarecleancredits.Theyaregenerallyusedinnon-tradesettlementorinadvancebymeansoftheL/C.Creditsthatrequireshippingdocumentstobepresentedtogetherwiththedraftaredocumentarycredits.Theyarewidelyusedininternationaltrade.Situation2WhatareRevocableCreditandIrrevocableCreditCreditswhichcanbeamended,revokedorcancelledwithoutthebeneficiary’sconsentandevenwithoutpriornoticetothebeneficiaryarecalledrevocablecredits.Itisissuedinfavourofthebeneficiaryinaccordancewiththeinstructionsoftheapplicantandgivesthebuyermaximumflexibility.Andtheexporterorthesellerhaslittleassurancetogetpayment.Situation2Thereforethistypeofcreditsarerarelyused.Creditsthatcannotbeamendedorrevokedwithouttheconsentofallthepartiesconcernedarecalledirrevocablecredits.Theyaresafeandreliable,andusedextensivelyinworldtrade.Ifacreditisnotspecifiedasrevocableorirrevocable,itshouldberegardedasanirrevocablecredit.Situation3HowaboutConfirmedCreditandUnconfirmedCreditThecreditthatisconfirmedbyabankotherthantheissuingbankiscalledaconfirmedcredit.Theconfirmingbankhasaddeditsownundertakingtothatoftheopeningbank.Theconfirmationisundertakeneitherbytheadvisingbankorbyanotherleadingbank.Thecreditthatisnotconfirmedbyanotherbankiscalledunconfirmedcredit.Confirmationmaynotbenecessaryiftheestablishingbankisareliableprimebank,becauseitinvolvesadditionalcost.Situation4ThedifferencebetweenSightCreditandUsanceCreditThecreditbywhichpaymentcanbemadeuponpresentationofthedraftandimpeccabledocumentsbythebeneficiarytothebankiscalledsightcredit.Itgivesthebeneficiarybettersecurityandhelpshimspeeduphiscapitalturnover.Itcallsforasightdraft.Creditbywhichpaymentcannotbemadeuntilaspecifictimeafterthedateoraftersightiscalledusancecredit.Thistypeofcreditrequiresausancedraft.Itisalsocalledastermcreditortimecredit.Situation4Ifthebeneficiarywishestogetpaymentbeforethematurityofthedraft,hecanaskthebanktodiscounttheacceptance,andimmediatelypayhimthenetproceeds,i.e.thefacevalueofthedraftminusthediscountcharges.

Someotherimportantpointsforyoutoremember:

Itshouldbenoted,however,thattheexistenceofaletterofcreditisnotaguaranteeofpaymenttoanyone.Situation4Itsexistenceonlyassurespaymenttothebeneficiaryifthetermsandconditionsoftheletterofcreditarefulfilled.Inaddition,aletterofcreditdoesnotinsurethatthematerialspurchasedwillbethoseinvoicedorshipped.Banksissuinglettersofcreditdealindocuments,notinmerchandise.Theyhavenolegalobligationtoinspecttheactualmerchandise.Situation4

Thequalityandquantityofmerchandiseshipped,althoughspecifiedinthedocumentssubmittedtothebankasrequiredbytheletterofcreditterms,ultimatelydependonthehonestyandintegrityofthesellerwhohasmanufactured,packaged,andarrangedforshipmentofthemerchandise.Ifthebuyerdiscoversthatthemerchandisehasbeenmislabeledorthecartonsareempty,hemustsuetheseller,notthebank.TasksTranslatethefollowingintoEnglish.1.非貿(mào)易結算

2.資金周轉

3.即期信用證

4.光票信用證

5.跟單信用證

6.付款交單TasksTranslatethefollowingintoChinese.1.facevalue

2.confirmedcredit

3.irrevocablecredit

4.leadingbank

5.usancecredit

6.impeccabledocumentsUnit19CommentsontheBasicElementsoftheCredit了解開立信用證的三種方式弄懂信用證的基本條款和特殊條款學會如何在信用證中表述這些內容KeyWords&Phrasesdraftn.匯票amountn.金額unacceptable.adj.不被接受的containerizev.集裝箱裝運validityn.有效期maximizationn.最高限額negotiatev.磋商，議付reimbursementn.償付transshipmentn.轉運partialshipment分批裝運KeyWords&Phrasespracticalbusiness實際業(yè)務byteletransmission電訊方式openedbymail信開basicelementsofL/C信用證的基本內容partiesconcerned信用證的當事人creditoperations信用證業(yè)務induplicate一式兩份ingeneral一般而言advisingbank通知行confirmto與……相符KeyWords&Phrasesdraftholder匯票持有者notifyapplicant通知開證申請人freightprepaid運費已付specialconditions特殊條款specifictransactions具體的交易billoflading提單commercialinvoice商業(yè)發(fā)票packinglist裝箱單timeofshipment裝運時間KeyWords&Phrasesexpirydateandplace有效期限和到期地點shippingdocumentsandmerchandise單據(jù)條款及貨物描述engagement/undertakingclause開證行保證條款instructionstonegotiatingbank對議付行保證條款Situation1AboutAmountandBillofExchangeoftheCreditAmountofthecreditisthemaximizationwhichtheissuingbankisresponsibleforpaying,usuallywritteninbothbigandsmallletters.Situation2TimeofShipment,ExpiryDateandPlace,ShippingDocumentsandMerchandiseAccordingtothestipulationsindicatedinthecredit,thesellermustfinishshippingwithinthestipulateddate,andthengainthebillofladingwhosedateshouldbeinconformitywiththevalidityofTimeofShipment.Sometimesthecreditalsospecifiestransshipmentandpartialshipment.Situation3AboutSpecialConditionsandInstructionstoNegotiatingBankInordertoconformtothenecessityofeachspecifictransaction,differentstipulationsshouldbemade.ThenhowaboutInstructionstoNegotiatingBank?Thecommonexpressionshouldbelikethis:

Allshippingdocumentstobesentdirectlytotheopeningofficebyregisteredairmailinonelot.Uponreceiptofthedraftsanddocumentsinorder,wewillremittheproceedstoyouraccountwiththebankdesignatedbyyou.Situation4AboutEngagement/UndertakingClauseLet’slookattheliteralguaranteefromtheissuingbankforthebeneficiaryandthedraftholdertoassuretheresponsibilityofpayment.

A.ThecreditissubjecttoUniformCustomsandPracticeforDocumentaryCredit（1993Revision,InternationalChamberofCommerce（ICC）PublicationNo.500）.

B.Weherebyengagedwiththedrawers,endorsersandbonafideholdersofdraftsdrawnunderandincompliancewiththetermsofthiscreditthatsuchdraftsshallbedulyhonouredonduepresentationanddeliveryofdocumentsasspecified.TasksAccordingtowhatwehavelearnedinthepresenttext,trytofindoutthebasiccontentsofL/C.ReadtheL/Cinstudents’book(p.27~28).Unit20OceanShippingDocuments掌握海運貨物運輸中常用的單據(jù)了解各種單據(jù)之間的功能和作用能辨別單據(jù)之間的不同點KeyWords&Phrasesestimatev.估計，估價volumen.冊，容量，體積identifyv.認出，識別formalitiesn.正式手續(xù)signv.簽署carriern.承運人surchargesn.附加費rebaten.回扣，折扣commitmentn.保證，承諾KeyWords&Phrasesidentificationn.身份preparationn.準備shippern.托運人endorsementn.背書replacementn.替代traditionaladj.傳統(tǒng)的consigneen.收貨人productionn.出示，生產(chǎn)non-negotiableadj.不可轉讓的KeyWords&Phrasescargomanifest貨物艙單portauthorities港口主管機關，港務局freightrate運費shippingnote托運deliveryorder提貨單mate’sreceipt大副收據(jù)presentationofdocuments交單freightforwarder貨代Situation1TheDifferencebetweenABillofLadingandASeaWaybill

Thebillofladingbyitselfisnotacontractofcarriageasitissignedonlybythecarrier.Butitprovidesevidenceofcontractofcarriage.Itservesasareceiptforgoodsdeliveredtothecarrier.Besides,itservesasadocumentoftitleenablingthegoodstobetransferredfromtheshippertotheconsigneeoranyotherpartybyendorsement.

Situation1Aseawaybillisthereplacementofoceanbilloflading.Thewaybillisanonnegotiabledocumentandmadeouttoanamedconsigneewhoisallowed,uponproductionofproperidentification,toclaimthegoodswithoutpresentingthewaybill.Situation2TheFunctionsofManifestsandShippingNotesAcargomanifestprovidesinformationregardingcargoonboard.Afreightmanifestgivesinformationregardingfreightrates,surcharges,rebates,etc.Themanifestispreparedbythecarriersagentbutthefreightforwarderhastohandleitwhiledealingwiththecustomsandportauthorities.Situation2Ashippingnoteisissuedbytheshippertothecarrierrequestingallocationofshippingspace.Itisacommitmentonthepartoftheshippertoshipthegoodsandservesasthebasisforthepreparationofthebilloflading.Situation3TheCharacterofDeliveryOrdersandMate’sReceiptsAdeliveryorderisissuedbythecarrierorhisagenttoenabletheconsigneeorhisforwardingagenttotakedeliveryofthecargo（importcargo）fromthevessel.

Amate’sreceiptisthereceiptissuedbythecarrierintheacknowledgementofthegoodsreceivedonboard（exportcargo）whichissubsequentlyexchangedforthebilloflading.TasksTranslatethefollowingintoEnglish.1.交單

2.艙單

3.大副收據(jù)

4.海運單

5.裝運單據(jù)Unit21MajorTypesofDocuments掌握商業(yè)發(fā)票的定義知道什么是裝箱單弄懂保險單和保險憑證的概念KeyWords&Phrasesexceedv.超越insurancecertificate保險憑證theamountinsured投保金額theriskscovered險別commercialinvoice商業(yè)發(fā)票packinglist裝箱單netweight凈重grossweight毛重specificationlist規(guī)格單KeyWords&Phrasesweightlist（weightnote,weightmemo）重量單complywith服從，遵守，與……一致domestictrade國內貿(mào)易foreigntrade對外貿(mào)易ingeneralterm大致地，籠統(tǒng)地descriptionn.描述currencyn.貨幣functionn.功能，作用merchandisen.商品KeyWords&Phrasesquantityn.數(shù)量deemv.認為insurancepolicy保險單delayv.耽擱,滯留documentationn.單據(jù)的制作,提供的單證conformityn.一致graden.等級qualityn.品質，質量memon.備忘錄Situation1

Generallycalled“theinvoice”forshort,thisdocumentisusedformostpurposes.Itconstitutesthebasisonwhichotherdocumentsaretobeprepared,andthebankschecktheconformitybetweencredittermsanddocumentsandtheconformitybetweenthedocuments.Itissimplyadocumentpreparedbytheselleronitsownformthatsetsforththenamesoftheparties,thetypeofmerchandisesold,theprice,andotherinformationthesellerdeemsrelevant.Situation1Typically，thisincludestheportofentryforthegoods,thetimeandplaceofthesale,andadescriptionofthegoodsincludingthenameofthegoods,thegradeorqualitylevelofthegoods,andthequantitybyweightormeasure,freight,andpackaging.Itshouldbenotedthatthedescriptionofthegoodsintheinvoicemustcomplywiththecreditwhileinotherdocumentsthegoodscanbedescribedingeneralterms,andthatthetotalinvoicevalueshouldnotexceedthetotalamountofthecoveringL/C.Situation2

Packinglistgivesinformationsuchasthenumber,date,name,descriptionofthegoods,shippingmarks,packing,numberofpackages,specificcontentsofeachpackage,anditsnetweightandgrossweight,etc.Sometimesthecreditstipulatesforspecificationlistwhichissimilartothepackinglistbutemphasizesthedescriptionofthespecificationsofthegoods.

Situation2

Theweightlist,weightnote,orweightmemoarealsosimilartothepackinglistincontentandfunctionbuttheysetemphasisontheweightofthegoodsandaregenerallyusedforgoodswhicharebasedontheweightforpricecalculation.Situation3MainContentsofTheInsuranceDocumentsMajorDifferencesBetweenTheInsuranceCertificateandTheInsurancePolicyTasksTranslatethefollowingintoEnglish.

1.商業(yè)發(fā)票

2.規(guī)格單

3.服從，遵守

4.籠統(tǒng)地表達

5.進口港

6.國際貿(mào)易TasksTranslatethefollowingintoChinese.

1.packinglist

2.grossweight

3.foreigntrade

4.theconformitybetweenthedocuments

5.insurancecertificate

6.otherdocumentsUnit22MarineBillofLading掌握海運提單的含義了解海運提單的功能和作用熟悉海運提單的主要內容KeyWords&Phrasesaccompanyv.陪伴，附有affectv.影響reviewv.評論，復習excellentadj.極好的evidencen.證據(jù)，證明transitn.運輸，運送identifiableadj.可確認的equivalentadj.等價的，相等的possessionn.持有；占有KeyWords&Phrasesendorsev.背書acontractofcarriage 運輸合同shippingcompany船公司，運輸公司documentoftitle物權憑證legalholder合法持有人madeout“toorder”憑指示carriageofgoodsbysea海上貨物運輸contractofaffreightment貨運契約Situation1WhatistheMarineBillofladingOneofthemajordifferencesbetweendomestictradeandforeigntradeisdocumentation.Differentdocumentsarerequiredfordifferenttransactions,dependingonthenatureofthedeal,thetermofdelivery,thetypeofcommodity,stipulationsofcredit,regulationsandpracticesindifferentcountries,etc.Iftheyarenotthecorrectones,theimporterwillhavedifficultiesintakingdeliveryofthegoods,anddelayscausedbyincorrectdocumentationmayaffectfuturebusinessrelationsbetweenthetradingpartners.Situation1Therefore,themostimportantdocumentusedininternationaltradeisthebilloflading.ThenwhatistheMarineBillofLading?TheMarineBillofLadingisusedprimarilyininternationalsalesofgoodswherethecarriageofgoodsisbysea.Thebillofladingreferstoareceiptforgoodsshippedonboard,signedbytheperson(orhisagent)whocontractstocarrythem,andstatingthetermsonwhichthegoodsweredeliveredtoandreceivedbytheship.Itisnottheactualcontract,butformsexcellentevidenceofthetermsofthecontract.Situation2HowaboutitsFunctionsTheMarineBillofLadingperformsanumberoffunc