论文部分内容阅读
一、可转让信用证的基本涵义信用证(letter of credit)是银行根据买方的申请开给卖方的一种保证支付货款的书面凭证。运用信用证的主要目的是为卖方向买方所供货物提供一项支付手段,它一方面保证向卖方支付合同货物的款项,另一方面保证向买方交付货物,从而便于不同国家的商人之间的交易。银行应买方的申请开立的信用证体现的是开证行向特定的人作出的特定义务承担,但随着对外贸易中介人的大量增加,日益感到有必要把信用证的付款保障推广到整个流通领域。当卖方只是一个中间商,他提供的货物必须首先从供应商处购得,并希望能够在不动用自有资金的情
First, the basic meaning of transferable letter of credit Letter of credit (letter of credit) is based on the buyer’s application to the seller of a guarantee to pay the payment of written documents. The main purpose of using the L/C is to provide a means of payment for the seller’s supply to the seller, which on the one hand guarantees payment of the contracted goods to the seller and on the other hand guarantees the delivery of the goods to the buyer, thereby facilitating the use of transactions between businessmen in different countries. Deal. The letter of credit opened by the bank on the application of the buyer reflects the specific commitments made by the issuing bank to specific individuals, but with the large increase in the number of foreign trade intermediaries, it is increasingly felt necessary to extend the payment guarantee of letters of credit to the entire Circulation area. When the seller is only a middleman, the goods he provides must first be purchased from the supplier and he hopes to be able to use his own funds.