1.信用證概念 The written promise of a bank, undertaken on behalf of a buyer, to pay a seller the amount specified in the credit provided the seller complies with the terms and conditions set forth in the credit? 1)It is to make a payment to the order of a third party (the beneficiary), or is to accept and pay bills of exchange ;? 2) It authorizes another bank to negotiate, against stipulated documents, provided that the terms and conditions of the credit are complied with.

特征 1、A written undertaking? on the part of the issuing bank 2既忆、Independent of the sales contract 3裹赴、Exclusively dealing with documents

基本當事人? ? 1) Applicant 打颤。)The applicant instructs a bank at his place of business to open a letter of credit for the beneficiary on the terms specified by the buyer in his instructions to the issuing bank. ? ? payment for the documents鱼喉， To deliver a proportion deposit to the bank柴我。2) Beneficiary痴脾。? Upon receipt of the letter of credit, the beneficiary should? check it with the contract in time纱控。the discrepancy will require the issuing bank to amend or refuse to accept or require the applicant to instruct the amendment of? issuing bank 牙言。As the seller receives the credit and is satisfied with the terms and conditions, he is in a position to load the goods and dispatch them.The seller then sends the documents to the negotiation bank.? 3) Issuing? bank? open the lc timely and accurately 酸钦。fAccept the responsibility for primary payment。The issuing bank checks the documents, if they meet the requirements , effects payment in accordance with the terms of the credit. The issuing bank releases the documents to the buyer upon payment of the amount due, or upon other terms agreed between the buyer and the issuing bank.

分類 1.according to bill of documents ,clean c, documentary c咱枉。2.characteristic of c. Revocable c,irrevocable? c3.confirmation.confirmed c,unconfirmed c.4payment,sight payment c,deferred payment? c,acceptance c,negotiation c 5transfer,transferable c,non-transferable c6. relationship ,back to back c,reciprocal c

兌付honour means 1. to pay at sight if the credit is available by sight payment. 2.to incur a deferred payment undertaking and pay at maturity if the credit is available by deferred payment. 3. to accept a bill of exchange (“draft”) drawn by the beneficiary and pay at maturity if the credit is available by acceptance.? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 議付 Negotiation means the purchase by the nominated bank of drafts (drawn on a bank other than the nominated bank) and/or documents under a complying presentation, by advancing or agreeing to advance funds to the beneficiary on or before the banking day on which reimbursement is due to(to be paid the nominated bank.

2.匯票概念 A Bill of Exchange is an unconditional order in writing卑硫， addressed by one person to another徒恋，signed by the person giving it，requiring the person to whom it is addressed to pay on demand or at a fixed or determinable future time a sum certain in money to or to the order of a specified person or to bearer．

必要記載事項：the word "draft". unconditional order to pay. the amount determined. date of issue.the location of issue. the payment terms. the place of payment. the name of payer. the name of payee.? signature of the drawer

基本當事人：*drawer.? the drawer should? assume that the holder of instruments will be accepted by the payer when he present the instrument to payer . Once the payer dishonor the instrument ,the drawer should fulfill? payment by himself and is the debtor of unaccepted instruments . *payer.? ? ? ? ? ? ? The drawee is the main debtor of instruments when he accept payment. ? ? ＊payee.? ? ? The payee of instruments can claim the right of instruments by presenting it to payer/drawee .Once instruments is dishonored ,the payee can have a recourse to the drawer .The payee can be endorser by negotiation .

匯票模版 to開證行欢伏，for 收款人入挣，drawn under 開證行，interest利率硝拧，exchange for金額小寫径筏，the sum of金額大寫only，at付款日期障陶，pay to收款人

discount貼現(xiàn)息=票面金額x貼現(xiàn)率x貼現(xiàn)天數(shù)／365（360）

抬頭分類 1滋恬、pay to the speafied person不可轉(zhuǎn)讓 2丶pay to the order of speafied person 3丶Pay to the bearer持票人

匯票分類 1、drawer出票人 抱究，banker's draft 恢氯，trader's draft。2鼓寺、time for payment勋拟，sight draft，usance draft 3侄刽、whether payee指黎， order draft，presentation draft 4州丹、whether document 醋安，documentary draft， clean draft

匯票本票區(qū)別 1. basic nature 2. the responsibility of the issuance? 3. presentation of the long-term notes 4. drawn conditions 5. Some acts payment, etc.; money order 6. post-processing dishonore 7. Parties

即期遠期匯票區(qū)別 usance draft has two times presentation for payment墓毒，demand draft has one time presentation for payment

拒付定義dishonour 吓揪，Dishonor refers that the payer refuse to? accept or pay the amount of the instrument .

追索定義recourse ， The holder has the right to claim the amount of the instrument when dishonor happens .

追索條件 （1）Eligible instrument （2）Make Protest and? Notice of Dishonor in time （3）Dishonor happens.

3所计、匯款remittance 概念? Remittance refers to the transfer of funds from one party to another among different countries through banks.

基本當事人remitter柠辞，remitting bank，paying bank主胧，beneficiary

匯款種類概念區(qū)別業(yè)務流程 1叭首、telegraphic transfer ，The remitting bank sends the P.O. to the paying bank by SWIFT ,authorizing the paying bank to make payment to the payee.