信用证（Letter of Credit, L/C）是一种银行开立的有条件的承诺付款给受益人的书面保证文件。信用证为国际贸易中最常采用的付款方式。下面就几种常见的信用证条款做解释：

　　汇票条款差异例⑴：DRAFTS DRAWN ON ACCREDITORS AT SIGHT WITHOUT RECOURSETO ACCOMPANY：

　　翻译：即期汇票以开证人为付款人，无追索权，随附：(毛)例⑵：DRAFTS AT 060 DAYS FROM B-L DATE DRAWN ON ANZ BANKING NEW YORK NY 10036 USA.

　　翻译：汇票自提单日起60天支付，以美国纽约澳新银行为付款人。(澳)分析：例⑴中的条款是毛里求斯国家的，是即期付款信用证；例⑵中的条款是澳大利国家的，是远期付款信用证。

　　发票条款差异例⑴：SIGNED INVOICE IN QUADRUPLICATE IN THE NAME OF OPENERS ON FORMS OF COMBINED CERTIFICATE OF VALUE AND CHINA ORIGIN SHOWING SEPARATELY THE FOB INSURANCE， FREIGHT VALUES QUOTING IMPORT PERMIT NO.CLE-6-69-89-CH-1510 DD 25-5-89.

　　翻译：签署发票一式四份，以开证人为抬头人，以联合价值证明和中国产地形式出具，分别显示成本价、保费、运费，注明进口许可证号CLE-6-69-89-CH-1510 DD 25-5-89。(毛)例⑵：C.I.F. COMMERCIAL INVOICE IN TRIPLICATE.

　　翻译：成本加运费、保费商业发票一式三份。(新)分析：例⑴中的条款是毛里求斯国家的，要求较为详细；例⑵中的条款是新西兰国家的，要求较为简单。

　　提单条款差异例⑴：FULL SET OF CLEAN “SHIPPED ON BOARD” OCEAN BILLS OF LADING WITH 3 ORIGINALS AND 3 NON-NEGOTIABLE COPIES DRAWN OR ENDORSED TO THE ORDER OF THE STATE COMMEICIAL BANK LTD SHOWING “FREIGHT PREPAID” AND MARKED “NOTIFY THE STATE COMMERCIAL BANK LTD” AND ACCREDITORS.

　　翻译：全套洁净“已装船”海运提单，三份正本、三份副本，作成和背书给“国家商业银行抬头”，显示“运费预付”，并注明“通知国家商业银行”和申请人。(毛)例⑵：FULL SET CLEAN ON BOARD MARINE BILLS OF LADING TO ORDER AND BLANK ENDORSED MARKED FREIGHT PREPAID.

　　翻译：全套洁净已装船海洋提单，作成空白抬头、空白背书，注明运费预付。(新)分析：例⑴中的条款是毛里求斯国家的，指明要三正三副提单；例⑵中的条款是新西兰国家的，没有明确要多少份提单，可提交一正一副或二正二副提单。

　　保单条款差异例⑴：MARINE INSURANCE POLICY-CERTIFICATE IN DUPLICATE FOR NOT LESS THAN 10PCT OVER THE INVOICE VALUE COVERING MARINE RISKS AS PER ALL RISKS AND WAR RISKS AS PER CHINA INSURANCE CORPORATION FROM WAREHOUSE TO FINAL WAREHOUSE IN MAURITIUS. INSURANCE CLAIMS PAYABLE IRRESPECTIVE OF PERCENTAGE IN MAURITIUS. IF GOODS ARE SUBJECT TO TRANSSHIPMENT，RISKS OF TRANSSHIPMENT MUST BE COVERED UNDER THE MARINE POLICY.

　　翻译：海洋保险单或保险凭证一式两份，按高于发票值的10%投保中国人民保险公司的海洋保险之一切险和战争险，仓至仓条款到毛里求斯，不计免赔率，可在毛里求斯理赔，如果货物转运，转运险必须包括在海洋保险单中。(毛)例⑵：INSURANCE POLICY-CERTIFICATE FOR AT LEAST 10 PERCENT IN EXCESS OF C.I.F. INVOICE VALUE COVERING INSTITUTE CARGO CLAUSES(A)，INSTITUTE STRIKES CLAUSES (CARGO) AND INSTITUTE WAR CLAUSES(CARGO).

　　翻译：保险单或保险凭证至少按超出成本加运费、保费的10%投保学会货物条款(A)，学会罢工条款(货物)和学会战争条款(货物)。（澳）分析：例⑴中的条款是毛里求斯国家的，要求投保中国人民保险公司的保险条款；例⑵中的条款是澳大利亚国家的，要求投保学会保险条款。出口商必须注意区别。

　　其它单据条款和特殊条款差异例⑴：CERTIFICATE OF ORIGIN IN TRIPLICATE CERTIFIED BY C.C.P.I.T.

　　翻译：产地证一式三份由中国贸促会证实。(苏)例⑵：A DISCREPANT DOCUMENT FEE OF 60.00 WILL BE DEDUCTED FROM THE PROCEEDS OF ANY DRAWING IF DOCUMENTS ARE PRESENTED WITH DISCREPANCIES AND CORRECTIONS ARE MADE BY THE PRESENTER. IF WE ARE INSTRUCTED BY THE PRESENTER TO REQUEST OUR CORRESPONDENT’S AUTHORIZATION TO PAY， A FEE OF 75.00 PLUS APPLICABLE TELEX COSTS WILL BE DEDUCTED.

　　翻译：若所交单据有不符点且由交单行更正，则从付款中扣除60美元不符点单据费，如果交单行指示我行要求我方代理行授权支付，则将扣除75美元的费用以及可能发生的电传费。(苏)例⑶：VETERINARY HEALTH CERTIFICATE TO CERTIFY THAT THE PETFOOD WAS PROCESSED，WITHOUT SPOILAGE， WITH RAW MATERIAL FROM HEALTHY ANIMALS WHICH CAME FROM NON INFECTED AREAS.

　　翻译：兽医卫生证，证实宠物肉已被加工，无变味，生料来自于无污染地区的健康畜牲。(澳)例⑷：MANUFACTURERS DECLARATION INCLUDING- THE FACTORY IDENTIFICATION NUMBER AND THE BATCH NUMBERS OF THE PRODUCTS THAT ARE EMBOSSED OR STAMPED ON EACH CAN，CONFIRMATION THAT IN THE COURSE OF MANUFACTURE EVERY PORTION OF THE CONTENTS OF THE BATCH OF CANS TO WHICH THE DECLARATION APPLIES HAS BEEN HEATED TO A TEMPERATURE OF AT LEAST 100 DEGREES CELSIUS，THE TEMPERATURE OF THE HEAT USED FOR THAT PURPOSE AND THE LENGTH FOR WHICH IT WAS MAINTAINED.

　　翻译：厂家声明书包括：在每一罐头上打上或印上工厂识别号和生产批号，证实在每批罐头的整个生产环节中，原料均已经过至少摄氏100度的热处理，且在生产中一直维持所需温度。(澳)例⑸：ONE COMPLETE SET OF DOCUMENTS IS TO BE FORWARDED BY THE NEGOTIATING BANK BY AIRMAIL (THE REMAINING DOCUMENTS BY FOLLOWING AIRMAIL) DIRECT TO THE NATIONAL BANK OF NEW ZEALAND LIMITED， INTERNATIONAL BRANCH WELLINGTON， PO BOX 1791， WELLINGTON， NEW ZEALAND.

　　翻译：一整套单据由议付行直接寄给(余下单据随后寄出)新西兰威灵顿新西兰国民银行。(新)分析：例⑴和例⑵中的条款是苏丹国家的，分别要求产地证由贸促会证实和扣除不符点费用；例⑶和例⑷中的条款是澳大利亚国家的，分别要求卫生证和厂家证证实特定内容；例⑸中的条款是新西兰国家的，要求单据寄指定行。对此，出口商必须予以重视，并根据实际情况灵活处理。

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