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    What Is The Bill Of Exchange For L / C?

    2010/11/22 13:50:00 45

    Letter Of Credit Foreign Exchange Accounting

    The letter of credit Negociations under Guarantee refers to the enterprise (the letter of credit beneficiary) when negotiating documents with the bank under the letter of credit, the bank (the negotiating bank), according to the application of the enterprise, carries out the verification with the documents matching the complete set of documents submitted by the enterprise as a pledge. After checking the error, the bank pays the money to the enterprise on the basis of the face amount and then proceeds to the issuing bank.

    Mail order

    It is a short-term export financing business that collects interest and bank charges and reserves the right of recourse to the enterprise.


    Benefits of export bills purchased by an enterprise


    Export enterprises' letter of credit negotiation with banks greatly alleviated the shortage of enterprises' funds.

    An enterprise can get reimbursement from the bank ahead of time before the importer pays the loan, which accelerates the turnover speed of the enterprise capital.

    At the same time, the funds absorbed from the bank increase the cash inflow of the company in the current period, and improve the current financial situation and financing ability of the enterprise.


    In the current environment of increasing exchange rate fluctuations, in order to prevent the loss of exchange rate fluctuations to the enterprises.

    Early settlement of foreign exchange is also a favorable way to avoid exchange rate risk.


    In addition, compared with the cumbersome procedures such as working capital loans, the letter of credit export bill is relatively simple and convenient.


    Calculation of interest on documentary bill of credit


    The discount rate of the bill of credit is generally deducted by the withholding interest.

    Amount of money

    Interest on negotiation.

    The amount of the bill is 90% of the amount of the draft.

    However, if an enterprise has a good record of receipts and payments and has a current account in the negotiating bank, or has maintained a good relationship with the bank, under certain conditions, the bank can provide the bill by 100% of the amount of the bill.


    The letter of credit's outward documentary bill can be divided into spot purchase and forward purchase in accordance with the length of the time limit.


    The time limit for sight letter of credit is different in each country, short to 15 days, to 30 days.

    The time limit for negotiation is generally less than 180 days.

    After the interest is withheld, the remaining amount will be paid to the customer. The interest is calculated according to the interest on the letter of credit at sight (= the amount of negotiation, interest rate, negotiation days), /360 days.


    The time limit for acceptance of a forward letter of credit is from the date of interest negotiation.

    Acceptance

    Payment date.

    Forward letter of credit negotiation interest = (negotiation amount * interest rate negotiation * days of negotiation) * (acceptance date of payment - interest date of negotiation) /360 days.


    If the refund of the negotiation is made and the amount of the repaid amount is still in balance, the bank will pfer the balance to the relevant account of the enterprise.

    If the bank actually receives the time of negotiation payment longer than the time of negotiation, the interest of this period will be recovered by the bank.


    Information required for enterprises to apply for outward documentary bill of credit


    The beneficiary provides an application for foreign exchange purchase to the bank.

    The contents of the application include the introduction of the basic situation of the enterprise, the financial status of the enterprise, the amount of the application, the time limit for the application, and the relevant information provided to the bank, such as:


    (1) a copy of the business license of the enterprise.


    (2) foreign trade contract or agency agreement.


    (3) the annual financial statements and the latest financial statements of the enterprise in the past three years.


    (4) application for export negotiation (negotiation).


    (5) the bank's agreement on export bills.


    (6) the original of the letter of credit and the original letter of credit.


    (7) a full set of documents required by L / C, including amendment to a letter of credit.

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