|
|
|
|
第O 篇. 簡報概敘信用狀押匯實務--------------------------------------------> 00
第一篇. 信用狀 ............................................................................................................................... 01
第一章 信用狀 (LETTER OF CREDIT)之認識 ........................................................................................... 01
一.銀行信用狀 (BANK CREDIT)與 商業信用狀 (COMMERCIAL CREDIT) ............................................. 02
二.跟單信用狀 (DOCUMENTARY CREDIT) 與 無跟單信用狀 (CLEAN OR OPEN CREDIT) ..................... 03 04
三.信開信用狀 (MAIL CREDIT) 與 電報信用狀 (CABLE CREDIT) ........................................................ 05
四.可撤銷信用狀 (REVOCABLE CREDIT) 與 不可撤銷信用狀 (IRREVOCABLE CREDIT) ....................... 05 06
五.可轉讓信用狀 (TRANSFERABLE CREDIT) 與 不可轉讓信用狀 (NON-TRANSFERABLE CREDIT) ...... 07 08
六.有追索權信用狀 (WITH RECOURSE CREDIT) 與 無追索權信用狀 (WITHOUT RECOUSE CREDIT)...... 09
七.即期信用狀 (SIGHT CREDIT) 與 遠期信用狀 (USANCE CREDIT) ..................................................... 10
八.保兌信用狀 (CONFIRMED CREDIT) 與 無保兌信用狀 (UNCONFIRMED / WITHOUT CONFIRMED CREDIT) .. 10 11
九.循環信用狀 (REVOLVING CREDIT) 與 非循環信用狀 (NON-REVOLVING CREDIT) .......................... 12 13
十.紅色條款信用狀 (RED CLAUSE CREDIT) ........................................................................................ 14 15
十一.支援信用狀 (STAND-BY CREDIT) ............................................................................................... 16 17
十二.夲地信用狀 (LOCAL CREDIT) ..................................................................................................... 18 19 20
十三.對開信用狀 (BACK TO BACK CREDIT) ....................................................................................... 21
十四.押匯信用狀 (NEGOTIATION CREDIT) 與 直接信用狀 (STRAIGHT CREDIT) .................................. 22 23
十五.外幣信用狀 (FOREIGN CURRENCY CREDIT) 與 國幣信用狀 (DOMESTIC CURRENCY CREDIT) .... 24
十六.進口信用狀 (IMPORT CREDIT) 與 出口信用狀 (EXPORT CREDIT) ................................................ 25
十七.委託購買證 (AUTHORITY TO PURCHASE) 、 委託付款證 (AUTHORITY TO PAY)、
購買指令書 (LETTER OF INSTRUCTION)...................................................................................... 25 26 27
第二章 信用狀實例之分析 ......................................................................................................................... 28 29 30 31 32 33
第三章 信用狀真偽之辨別 .......................................................................................................................... 34
一.概說 ................................................................................................................................................. 35
二.偽造信用狀之辨別方法 ...................................................................................................................... 35 36 37