国际结算双语-总复习资料(附流程图)

票据：Credit instruments=a written/printed paper against which to pay,including Financial Instruments，Securities，Commercial documents.
Features of instruments
1.无因性（Non-causative nature）
2.要式性（Requisite in form）
3.流通性（Negotiability）
4.提示性（Presentment）
5.返还性（Returnability）
6.设权性（Establishment of rights and responsibilities）
Functions(票据的功能)
As a means of payment;付款方式As a credit instrument;信用票据
As a means of finance.金融工具As a transferable instrument;可转让的票据
Credit Instruments for four四种常用于国际结算的信用票据:
Negotiable instrument可转让的票据
Negotiable instrument,also known as credit instrument,is an unconditional order or promise to pay a certain amount of money.It can easily be transferable.
Bill of Exchange汇票
A bill of exchange is defined officially as an unconditional order in writing,addressed by one person to another,signed by the first person,requiring the second person to whom it is addressed to pay on demand,or at a fixed or determinable future time,a certain amount of money,to,or to the order of,a specified person or to the bearer.
无条件的书面命令汇票是由一个人(drawer)向另一个人(drawee)签发的，要求受票人见票时或在未来某一规定的或可以确定的时间(tenor)将一定金额的款项支付给某一特定的人或其指定人，或持票人(payee)。

Essentials of a bill of exchange绝对必要事项：
Such words as“bill of exchange”exchange;draft or so书面写有汇票字样
An unconditional order in writing无条件的支付命令
name and address of the drawee(addressee payer)付款人名字和地址
signature or stamp of the drawer出票人的签名和盖章
date of the issue开立的日期
About some dollars确定的金额
name or business entity of the payee收款人的名字或商务实体
Acts of a bill of exchange汇票的票据行为
1.Issue/draw（出票）
1、draw and sign a draft出票人写汇票并且签字
2、deliver it to the payee出票人将汇票交付给收款人
2.Endorsement（背书）
When the holder of a draft wants to transfer or pass its title to another person,he should sign on the back of the draft and deliver it to the endorsee.It’s an act of negotiation.
（1）背书人不再是票据的持票人，需向其后手承担担保承兑和付款的责任。

（2）被背书人成为持票人，享有票据权利
Endorser Endorser Endorser
A B C D…..
Endorsee Endorsee Endorsee
(1)Special endorsement
Pay to the order of MB only MB can endorse it
For Dafeng Company,Tianjin
WILSON LELY
(2)Blank endorsement=bearer bill,can be transferred without endorsement
The person who is transferred can transfer it without endorsement or with endorsement,special or blank at his option.
(3)Restrictive endorsement
Pay to MB ONLY Only MB can have the payments and the draft can not be transferred For Dafeng Company,Tianjin
WILSON LELY
(4)Conditional endorsement
Pay to MB
Upon his delivery of warehouse receipt100cases of corn
For Dafeng Company,Tianjin
WILSON LELY
Although draft is drawn unconditional,it can be conditional when being endorsed
(5)Endorsement for collection
For collection pay to Bank of China,Tianjin Branch
For Dafeng Company,Tianjin
WILSON LELY
Pay to the order of B Bank for collection only Prior endorsement guaranteed
For Dafeng Company,Tianjin
WILSON LELY
Collection/deposit…means that the money does not belong to the bank
Pay to the order of B Bank by procuration以代理人身份
For Dafeng Company,Tianjin
WILSON LELY
3.Presentation（提示）
Present for acceptance提示承兑我国见票给付1个月期限
Present for payment提示付款日内瓦规定到期日前后两个营业日
4.Acceptance（承兑）
Acceptance of a draft is a signification by the drawee of his assent to the order given by the drawer.He engages,by signing his name across the face of the bill that he will pay when it falls due（到期）.
5.Payment（付款）债务人完成债券的偿还
6.Dishonor（拒付或退票）
Act of dishonor is a failure or refusal to make acceptance on or payment of a draft when presented.拒绝承兑；拒绝付款；避而不见；死亡；破产，被责令
7.Recourse（追索）
object to recourse:drawer,endorser,acceptor,other debtor order:in order or not in order; normally directly to the drawer持有合格的票据；持票人尽责（提示）；发生拒付
8.Guarantee（保证）
guarantor：a third party保证人是第三方
warrantee：drawer,acceptor,endorser被保证人是出票人，承兑人，背书人
Sum in money recoursed:追索需要的费包括21.Par amount(interest included);
2.Lost interest;
3.Charges result from notice of
dishonor and protest
Promissory Note本票
A promissory note is an unconditional promise in writing made by one person(the maker)to another(the payee or the holder),signed by the maker engaging 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.出票人签发的，承诺自己在见票时无条件支付确定金额给收款人或者持票人的票据。

我国的票据法中实际只规定了即期银行本票。

Categories of a promissory note本票的种类
Banker’s notes and trader’s notes(银行本票和商业本票an enterprise or a person)
Special notes(记名本票)and note payable to order(指示性本票)
Sight notes and time notes(即期本票和远期本票)
Banker’s notes are all sight notes.
Three kinds of time notes:on the20th June2008;At90days after date;At90days after sight我国票据制度中的本票，必须是“记名式银行即期本票”
Check支票
A check is an unconditional order in writing addressed by the customer to a bank signed by that customer authorizing the bank to pay on demand a specified sum of money to or to the order of a named person or to bearer.支票(Cheque or Check)是以银行为付款人的即期汇票。

Categories of a check支票的种类
Check payable to order(记名支票)
eg.Pay to A Co.only;Pay to A Co.or order.取款时须由收款人签章，方可支取。

Check payable to bearer(不记名支票)
It can be payable without the signature of the bearer and it can be transferred by delivery.
支票上不记载收款人姓名无须在支票背后签章，只写“付来人”，此项支票仅凭交付而转让。

Crossed cheque(划线支票)
A crossing is in effect an instruction to the paying bank from the drawer or holder to pay the fund to a bank only.
普通划线是在平行线中不注明收款银行名称的支票，收款人可以通过任何一家银行代收票款入账。

Chapter5：International Bank Remittance(国际银行汇兑)银行间转换货币清偿债务。

Remittance refers to the transfer of funds from one party to another among different countries through banks.汇款，也称汇付。

它是指银行或其他金融机构（汇出行Remitting Bank）应汇款人（付款人Remitter）的要求，通过一定的方式将一定的金额交给其国外的代理机构（汇入行Paying Bank），并由汇入行将款项解付给收款人（Payee or Beneficiary）的一种结算方式。

Telegraphic Transfer,T/T(电汇汇款)
Remittance by cable/telex/SWIFT is often referred to as cable transfer or telegraphic transfer, namely T/T.电汇是汇出行应收款人的申请，用加押电报、电传或SWIFT形式指示汇入行（国外联行或代理行）付款给收款人的一种汇款方式。

Characteristics电汇的特性:
It is a kind of remittance(顺汇).
It is the fastest type but the charges are also higher.速度最快但是费用最高
In bank remittance,the T/T is in preference to others.It is dealt on the same day and the bank can’t use the funds under way.在银行汇款中，电汇是最好的。

It is safe and creditable.安全可靠
Telegraphic Transfer Procedure电汇汇款的流程
Mail Transfer,M/T(信汇汇款)
Remittance by airmail transfers funds by means of a payment order,a mail transfer advice,or sometimes an advice issued by a remitting bank,at the request of the remitter. Characteristics特点:
It is a kind of remittance(顺汇).
The charges is low.
It is the slower type and because of mail,it will spend more time to receive the money.
Bank can occupy the funds under way for a short time.银行可以在短时间内占用。

A banker’s demand draft(D/D票汇)is a negotiable instrument drawn by a bank on its overseas branch or its correspondent abroad ordering the latter to pay on demand the stated amount to the holder of the draft.
汇票是银行开具的可自由转让的单据，委托付款人在见票时或者在制定日期无条件支付确定的金额给收款人或持票人的票据。

Characteristics of D/D:（Aurthorized signature有权签字人签字）
The paying bank is flexible.支付行可以灵活地支付
The draft can replace the cash to be negotiated.汇票可以代替现金转让
The draft is carried by the remitter himself or is posted by the remitter to the payee.
汇票可以让汇款人直接拿给收款人，也可以寄给收款人
The paying bank needn’t notifies the beneficiary and the latter will come to receive the money.
支付行需要不通知受益人，而后他将会来收钱。

三者比较：
T/T(Telegraphic Transfer)M/T(Mail Transfer)D/D(Demand Draft) form Cable/telex/swift Mail/Banker’s demand draft authentication Test key(密押)signature Signature on the draft safe Most safe Not as safe as T/T Not as safe as T/T cost highest lower lower
application The fastest
most prevalent(普遍的)Slower
reduce
Lower/useful
Can be negotiated
cancellation of remittance(汇款的退汇)
1、cancellation of mail transfer or telegraphic transfer.电汇、信汇的退汇
Mail transfer or telegraphic transfer can be canceled before its payment is made.Once the payment has been made,the remittance cannot be canceled.
若收款人提出退汇，汇入行可用电报或电话或航邮通知汇出行将汇款收回，退给汇款人即可。

若是汇款人提出退汇，汇出行在接受汇款人的退汇要求后，应立即用电报或电传、航邮通知汇入行停止解付，撤销汇款。

如果汇款已经解付，汇款人则不能要求退回，只能直接向收款人交涉退回。

2.Cancellation of a bank draft already issued.票汇的退汇
If the remitter requests the remitting bank to cancel a bank draft already issued by reason of its being lost or stolen,the latter is generally reluctant(不情愿的)to do so.
However,the remitting bank may issue a duplicate(复制品)of draft against a letter of indemnity(赔偿)from the remitter,if the paying bank confirms that the original one has not yet been paid.
票汇项下办理退汇，汇款人在未寄出汇票之前可以持汇票到汇出行退汇，汇出行发函通知汇入行将有关汇款通知书注销退回。

但是，如汇款人将汇票寄出后，则不能办理退汇。

The Function of Remittance汇款的功能payment in advance(预付货款)前TT Payment in advance signifies that the importer pays the exporter before delivery of the goods.
The Function of Remittance汇款的功能open account transaction(赊帐交易)后TT Open account business is also called Payment after Arrival of the Goods(货到付款)or Deferred Payment(延期付款).
The Function of Remittance汇款的功能（Remittance against Document凭单付款）
比较 1.100%前TT出口商收款零风险
2.100%后TT出口商存在钱货两空的风险，资金负担重
3.30%前TT(作定金),最常见70%后TT,见提单副本付款
Collection is an arrangement whereby(即)the goods are shipped and a relevant bill of exchange is drawn by the seller on the buyer,and/or shipping documents are forwarded to the seller’s bank with clear instructions for collection through one of its correspondent bank located in the domicile(居住地)of the buyer.
托收，就是委托收款。

出口商开立金融票据或商业单据，委托托收行通过联行或代理行向债务人收取货款的结算方式。

Financial documents金融单据:draft汇票、promissory note本票、check支票、and other warrant for payment付款收据或付款款项的凭证;
Commercial documents商业票据:commercial invoice发票、transport documents运输单据、title documents物权单据or other similar documents,or documents other than financial documents或除金融单据以外的其他单据.
托收流程图：
1、Principal(seller/exporter/drawer/Consignor(发货人))(委托人)
（1）deliver the goods on time；按时交货；
（2）submit documents to the remitting bank；向托收行提交必要的单据；（3）make out letter of instruction for outward collection出口托收申请书；
（4）give instructions on time；及时指示；
（5）bear the charges.负担费用。

2、remitting bank(principal’s/seller’s/exporter’s)（托收行）
（1）make out collection order（托收委托书）and forward them to the overseas branch or correspondent bank;托收委托书的内容
（2）verify the documents检验单据即托收行只是核验单据，而非审核单据。

3、collecting bank（代收行）
（1）verify the documents核对单据的名称和份数；
（2）keeping the documents；release the documents according to the instruction保管好单据；代收行在进口商按规定付款或承兑前不可以将单据发给进口商。

付款人拒付，代收行应当通知托收行，通知后90日仍未收到指示，将单据退回托收行。

（3）deal with the goods carefully谨慎处理货物。

代收行原则上无义务处理货物，只有在付款人拒付时，才会根据委托人指示办理存仓、保险手续。

(4)give the remitting bank information on time及时向托收行反馈
4、Drawee(buyer/importer)（付款人）
Carry out the obligation of payment or acceptance承担付款承兑的义务（dishonor有权拒付）5、presenting bank（提示行）
present the documents for payment or acceptance提示单据要求付款
6、Representative in case of need(需要时的代理)
It is the representative appointed by the principal to act as case of need in the event of non-acceptance and/or non payment.In this case,he will arrange storage、resale、shipping back the goods.His power should be clearly and fully stated in the collection.
进口商拒付时办理货物存仓、转售、运回等
Types of collection(托收的种类)
1、clean collection光票托收
clean collection means collection of financial documents not accompanied by commercial documents.
2、documentary collection跟单托收
(1)financial documents accompanied by commercial documents,
金融票据随商业单据的托收
(2)commercial documents not accompanied by financial documents.
商业单据不附金融单据的托收。

documents against payment,D/P付款交单
The collecting bank may release the documents only against full payment.
－D/P at sight即期付款交单
－D/P at xx days after date or sight,etc.远期付款交单
documents against acceptance,D/A承兑交单
The presenting bank may release the documents to the buyer against the buyer’s acceptance of a draft,drawn payable30-180days after sight or due on a definite date.
Characteristics of collection托收的特点
•It is based on commercial credit.托收建立在商业信用基础之上
•It is safer than the remittance.和汇款方式相比，托收有较强的安全性
•It can afford financing to the seller or buyer.一定的融资作用
•The capital burden is not balance.买卖双方利益不均衡(风险、资金负担两方面分析)
•The procedure is simple,fast and the charges are not high.结算手续较为简单、迅速，费用较低。

跟单托收对进出口双方的风险及规避：
一、Risks for exporter under documentary collection出口商在跟单托收下的风险
1.Refuse to pay or accept time draft on some small inadvertent infraction(无意中造成的伤害)of the sales contract.因为出口上的小错误而拒付
2.Demand deep cut down of price,or refuse to accept the goods.要求大幅降价否则不付款
3.A heavy storage charge,fire insurance,demurrage and great expenses and time delay if court action is taken.大笔费用
Summary of possible reasons for dishonor：
Market risks市场的风险
Country risks国家的风险
Risks from the importer进口商的风险
Risks from the rules of some country一些国家的准入原则
二、the seller should takes the following measures to guard against risks卖方应该采取下列的措施防止危险:
◆Making market research.市场调查
◆Setting proper terms on releasing terms and trade terms.使用适当的贸易的次数和数量
◆Appointing representative in case of need in the foreign country.指定需要的外国代理人
◆Buy export credit insurance at government agency出口信贷保险
◆注意事项：
◆Select the collecting bank carefully;谨慎选择代收行;
◆Shouldn’t accept D/A;不宜接受D/A付款;
◆Should carefully make the document;制单环节应谨慎;
◆Specially pay attention to D/P after sight.特别注意远期付款交单
三、Risks and measures of the import进口商在跟单托收下的风险
1.Might be fraudulent documents假单据
2.Might be defective or dummy or not the model ordered by importer
te shipment,and miss the optimal(最优的)selling seasons.迟到
4.In advance payment,can not inspect goods beforehand.不能验货
5.Dishonor would ruin importer’s reputation.
四、protection for importer进口方的保护措施
1、Investigate exporter’s reputation and deal only with creditworthy(信誉卓著的)exporters.信用检查
2、payment time can be XX days/months after Bill of Lading date,which means that earlier delivery,earlier payment.规定早交货
3、Choose the most the favorable procedure of documents delivery basing on the credit standing, financial capability,market trend.最有利的
4、Use D/P at tenor as possible as you can to confirm if goods arrive at the harbor of your country.
二、financing
（一）Financing by banks for exporters对出口方融资:
Loan secured by documentary bills(托收出口押汇)means that the remitting bank purchases the documentary bill drawn by the exporter on the importer.
出口商办理跟单托收时，可将汇票和货运单据作为质押品，向当地托收银行申请贷款；托收行根据出口商的资信、经营作风，可以酌情给一定比例的、甚至全部的票款，扣去利息将净款付给出口商，然后把跟单汇票寄给进口地的代收行，委托其代收票款，待收妥票款后收回货款。

即银行有追索权地向出口商购买跟单汇票或全套单据的行为。

特点：出口地银行托收货款后，即成为出口商的债权人，取得了托收项下跟单汇票的质权（lien）;如果托收遭到进口商的拒付，可向出口商索回货款，银行有权根据跟单汇票处理货物。

（二）Financing by banks for importers对进口方融资:
Trust receipt(T/R信托收据)is given by the importer to the collecting bank when he asks the bank to release documents of title to the goods which have pledged to the banks as security for credit facilities.（Collecting bank代收行承担风险）
D/P远期方式中，当货物、单据到达目的地而付款期限未到时，进口商为尽早提货而向代收行借出单据而出具的书面凭证。

是立据人（即进口商）承认收到了质押权属于开证行的单据，同意以受托人（Trustee）身份提取、储藏和出售有关货物，并保证出售货物所得价款全部无条件地交与开证行。

A l etter of credit is a written undertaking by a bank(issuing bank)given to the seller (beneficiary)at the request,and on the instruction,of the buyer(applicant)to pay at sight or at a determinable future date up to a stated sum of money,within a prescribed time limit and against stipulated(规定,保证)documents which complied(履行)with the terms and conditions of the credit.
(A Documentary Credit is a conditional bank written undertaking of payment.)
信用证是开证行根据申请人的要求和指示，向受益人开立的，一种有条件的承诺付款的书面文件跟单信用证是银行有条件的付款承诺。

二、Characteristics of letter of credit信用证的特点
1.It is a kind of banker’s credit.The issuing bank undertakes primary liabilities for payment；
信用证是由开证行承担第一性付款责任的书面文件；
2.The obligation of payment born by the bank is limited and conditional.开证银行履行付款
责任是有限度和条件的；
3.A letter of credit is self-sufficient documents and is independent of the sales contract；信用
证是独立于其所基于的销售合同或其他合同以外的交易；
4.Letter of credit is a pure documentary business,that is,banks deal with documents and not
with goods,services or other performances to which the documents relate.在信用证业务中，各有关当事人处理的是单据，而不是与单据有关的货物、服务及/或其他行为。

三、Parties involves in a documentary credit
Applicant(Buyer/importer):He fills out and signs an application form,requesting the bank to issue a credit in favor of the beneficiary(seller/exporter)abroad.
As for the importer,he is only requested to pay a certain proportion of deposit instead of the total amount of the credit at the time of application.作为进口方，他只能请求赔付他货款的一部分。

Issuing Bank(Opening Bank):The bank who issues the letter of credit at the request of the applicant.By issuing a credit the issuing bank undertakes full responsibility for payment against proper documents presented by the beneficiary.
•Question:What factors should the issuing bank consider before granting DC facilities to his customer?开证行应考虑那些因素向出口方确定赔付金额。

•Credit standing of customer是由进口方确立的
•Cash cover as security足够偿还其损失
•Exchange risk外汇风险
•Nature of goods货物的性质
•Type of credit信用的类型
Advising bank(notifying bank通知行):Communicates with the seller about the letter of credit.Verifies that the L/C is genuine,but gives no payment undertaking of its own.It can also be confirming bank.
Beneficiary(Exporter/Seller):The party to whom payment will be made.The letter of credit gives the beneficiary the assurance of payment by the issuing bank provided documents presented are in compliance with all the terms of the L/C.
Negotiation Bank（议付行）:The bank that
(1)receives and examines the beneficiary’s documents for adherence to the terms and conditions of the L/C.接收和检查来自受益人的信用证条款和文件
(2)gives value to the beneficiary,so long as the terms of the credit have been met and forwards them to the issuing bank.
Confirming bank（保兑行）:the bank which adds its confirmation(an undertaking to pay which is independent of the opening bank’s obligation to do so)to the L/C.It will be generally the advising bank but not necessarily so.
保兑行是指接受开证行的授权，对其开立的信用证加以保兑，使自己承担与开证行相同责任的银行。

原因：开证银行信用等级较低；进口国较高的国家风险。

Reimbursing Bank（偿付行）:The bank from which the paying or negotiating bank may request cover after receipt of the documents in compliance with the documentary credit.
偿付行：是开证银行指定的对议付行或付款行进行偿付的代理人。

(结算货币为第三国货币)。

偿付行只是接受开证行委托，充当出纳机构,不审单。

Paying Bank:The bank who is authorized by the issuing bank to pay the beneficiary according to the terms and conditions of the credit.
付款行是被开证行指定为汇票付款人或代开证行执行付款责任的银行。

–付款行有权决定是否付款，一经接受开证行的代付委托，就有审核单据付款的责任，一旦付款就无权追索,只能向开证行索偿。

相当于无追索权的议付。

–本身未作付款承诺。

有权拒绝代付。

四、信用证的内容
terms concerning document(单据条款)
1．requirements about draft（对汇票的要求）
2．requirements about document（对货运单据的要求）
commercial invoice（商业发票）customs invoice（海关发票）
consular invoice（领事发票）bill of lading（海运提单）
airway bill（航空运单）packing list（装箱单）
combined transport document（联合运输单据）cargo receipt（货运收据）
parcel post receipt（邮包收据）insurance policy（保险单）
weight memo（重量单）inspection certificate（各种检验证书）3．commodity terms(商品条款)
4．shipment clause（装运条款）
port of loading/shipment、place of taking charge（装运港或接货地）
port of discharge or destination（卸货港或目的港）
latest date of shipment（装运期）mode of transportation（运输方式）
partial shipment allowed or not allowed（是否允许分批装运）
transshipment allowed or not allowed（是否允许转运）
5．other terms（其他条款）
6．Place and terms of validity（有效日期和地点）
7．name signature of the issuing bank（开证行名称及签字）
8．advising bank（通知行）
9．Engagement/undertaking clause（开证行负责条款）
五、letter of credit practice信用证实务
一、documentary credit application开证申请人申请开证
The bank will generally agree to the importer’s request if it can rely on the reimbursement by the applicant.The applicant must therefore either have adequate funds in his account with the issuing bank or have been granted a credit line（最高赊账额度）sufficient to cover the amount.进口人应该在规定的开证时间内，向本地信誉良好的银行申请开立信用证。

开证申请书是申请人和开证行之间的法律文件，开立信用证的依据，其内容的完整性、明确性非常重要。

二、issuance of credit(开立信用证)
1.Reviewing and checking before opening a credit.开证前的审查和检验。

2.Opening the credit.Now,it usually take the form of full cable.开立信用证。

全电开已成为主要的信用证传递方式，全电开是以电讯方式发出内容完整的信用证，是有效的信用证正本。

ter,if requested by the applicant,give notice of amendment.
开立信用证修改书。

银行凭修改申请书缮制信用证修改通知书。

三、Advising/confirming the letter of credit出口地银行通知或转递信用证
If the correspondent bank is instructed merely to advise the credit,it forwards the prescribed text to the beneficiary without engagement on its own part.
The correspondent bank may,on the instruction of the issuing bank,add its own confirmation to an irrevocable credit,thereby committing itself to make payment to the beneficiary if the terms of the credit are met.
1.通知信用证。

出口地银行收到信用证核对密押无误后，按自己的通知书格式照录全文，通知受益人。

如信用证以受益人为收件人，寄给出口地银行后，银行核对印鉴无误后，将原证交还受
益人，这时银行成为转递行（transmitting bank）.
2.如开证行要求通知行对信用证加具保兑，由于保兑行的责任同开证行，应邀保兑的通知银行应注意避免风险。

四、examination of letter of credit and present the documents审单
(1)Examination
Whether it is the operative credit是否有效的信用证
Type of credit信用的类型
Whether it is confirmed是否认可
The applicant and the beneficiary有申请人和受益人
The currency and the amount或被的种类和总数
Date of payment and the statement about the goods付款日期和何时交货
Place of expiry交货的地点（到期）
Date of shipment,transshipment,partial shipment and the valid date
Mode of payment and the documents presented
Other conditions and special conditions各种条件
(2)Deliver the goods,make out the documents and present the documents
五、examination of documents，making payments,forwarding documents and claim for reimbursement审单的原则
1、Principles in examining documents:单证相符
The name,content and signature of the documents presented should be in conformity with the terms and conditions of the credit.Any small discrepancy is possible to become the reason for refuse.指单据的名称、内容、签署等符合信用证的要求，任何细小的不符都有可能成为银行拒付的理由。

The documents should be in conformity with each other.单单相符–不互相矛盾。

Normally discrepancies常见的单证不符点
Credit expired信用证过期Late shipment延期装运
Unclean bill of lading汇票不符-不清洁提单、抬头人不是开证申请人
Presentation after permitted time from date of issuance of shipping documents
保险单签发晚于提单
Short shipment短/超装Credit amount exceeded超过信用额度，超支、Under insured未买保险Weight differ between documents超载Description of goods on invoice differs from that of the credit货物描述与证不符
Bill of exchange drawn on the wrong party汇票填写错误
Shipment made between ports other than those stated in the credit货物装卸港有误
Wrong trade terms贸易条件不正确Documents inconsistent with each other单据不一致No evidence of good actually“shipped on board”不能证明货已装船运费已付
The amounts shown in the invoice and bill of exchange differ发票与汇票金额不符
时间不符——超过最迟交单期、、检验证书过早等。

装运不符——分批与转运与证不符等。

汇票不符——付款人不正确、付款日期不确定等
发票不符——抬头人不是开证申请人等
保险单据不符——保单类别、险别不符，保期晚于提单日期，投保币种或赔付地不符等六、examination and payment by the issuing bank开证行的调查和付款
七、settlement with the applicant申请人的交易状况
六、Types of letter of credit信用证的种类
一、According to whether documents are attached or not:Documentary L/C and Clean L/C是否以附带商业单据为付款条件：光票信用证和跟单信用证
Clean L/C The former is payable on documentary draft or the documents only.
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。

Documentary L/C The latter is payable only on clean draft or simple receipt.
是指凭跟单汇票或仅凭规定的单据付款的信用证。

这里主要指代表货物所有权的货运单据。

二、according to whether it can be revoked or not：按信用证的性质分：
•Revocable Credit可撤销信用证
A credit that may be amended or cancelled or revoked by the issuing bank without the beneficiary’s consent and even without prior notice to the beneficiary up to the moment of payment.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。

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。

–应当注明可撤销字样，否则视为不可撤销。

This credit is subject to can cellation or •Irrevocable Credit不可撤销信用证
It can’t be canceled/modified without the express consent of the issuing bank,the confirming bank(if any)and the beneficiary.
–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。

三、According whether it is confirmed是否加具保兑划分：
Confirmed letter of credit保兑信用证
–A credit that carries the commitment to pay by both the issuing bank and the advising bank. It constitutes a definite undertaking of the confirming bank,in addition to the issuing bank, provided that the stipulated documents are presented to the confirming bank or to any other nominated bank on or before the expiry date and the terms and conditions of the documentary credit are complied with.Confirmation is only added to an irrevocable credit at the request of the issuing bank.
除开证行以外，如有另一家银行保证对符合信用证条款规定的单据履行付款义务，则该信用证就是保兑信用证。

•Unconfirmed letter of credit未加保兑信用证
–A credit that bears no confirmation of the correspondent bank.When this kind of credit is advised to the beneficiary,the advising bank should clearly state in its credit advice：“We advice this credit to you without engagement on our part.”
未经另一家银行在信用证上加保兑的为不保兑信用证。

即仅有开证行承担付款责任的信用证。

实务中，我国银行开出的信用证都是不保兑的信用证
四、according to the availability under UCP600：
•sight payment credit
It provides that payment to be made to the beneficiary immediately after presentation of the stipulated documents and on condition that the terms of the credit have been complied with.
即期付款信用证：开证行或指定银行收到符合信用证规定的单据后，立即履行付款义务的信用证。

一般不出具汇票
Credit available with Nominated Bank:the Advising Bank
□by payment at sight
□by deferred payment at:□by acceptance of draft at:□by negotiation
credit by acceptance承兑信用证
It is a kind of time/usance credit.A credit available by acceptance,under which a bank specifically nominated therein is authorized to accept the draft drawn under the credit.The draft thereunder must be a time bill drawn on the issuing bank,advising bank,or any other drawee bank.是指开证行或指定银行在收到符合信用证条款的单据及远期汇票后，应予以承兑，等。