辨识假远期信用证与可贴现信用证
<正>假远期信用证和可贴现信用证在实务中容易混淆。鉴此,银行审单人员应当仔细审核信用证相关条款,及时与受益入沟通,询问其即期回款的意向,正确处理业务。假远期信用证(USANCE CREDIT PAYABLE AT SIGHT)不同于"真正"的远期信用证,是指受益人开立远期汇票,根据信用证的条款,付款银行即期付款,贴现费由开证申请人承担;待远期汇票到期时,申请人向开证行支付本金和利息。假远期信用证对于受益人而言相当于即期信用证,而对于申请人而言则是远期信用证。其目的在于为申请人提供一定的融资便利。...
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description | <正>假远期信用证和可贴现信用证在实务中容易混淆。鉴此,银行审单人员应当仔细审核信用证相关条款,及时与受益入沟通,询问其即期回款的意向,正确处理业务。假远期信用证(USANCE CREDIT PAYABLE AT SIGHT)不同于"真正"的远期信用证,是指受益人开立远期汇票,根据信用证的条款,付款银行即期付款,贴现费由开证申请人承担;待远期汇票到期时,申请人向开证行支付本金和利息。假远期信用证对于受益人而言相当于即期信用证,而对于申请人而言则是远期信用证。其目的在于为申请人提供一定的融资便利。 |
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source | National Center for Philosophy and Social Science Documentation (China) |
subjects | 远期汇票 开证申请人 开证行 付款银行 审单 处理业务 远期付款 融资便利 贴现利率 交单 |
title | 辨识假远期信用证与可贴现信用证 |
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