Page 128 - 進出口貿易與押匯實務疑難問題解析－參篇 (增修訂二版)
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114 進出口貿易與押匯實務疑難問題解析 (參篇)
(4) 明細：扼要說明應收帳款之內容，如 Debit to XYZ Importing
Co.,Ltd. U.S.A being freight charges prepaid by ABC Trading
Co. As per Letter of Credit No. 1234 issued by Bank of America
USA.
(5) 金額：應填寫應收帳款金額。
(6) 發單人簽字：由發單公司如 ABC Trading Co.有權簽字人簽
字。
本公司為一貿易商，經營電子零件外銷歐、美等國，付款條件依買
方信用程度不同差別頗大，但大多仍以採信用狀為付款者居多，其中亦
有少數較好的客戶，會以 T/T 先行匯入再要求本公司出貨之情形，如本
公司之某一法國客戶，經常都以 T/T 方式匯入貨款，餘款再開來信用狀
要求本公司出貨，但最近該客戶卻一反常態，直接開來信用狀，而於信
用狀中規定：
“UPON NEGOTIATION OF DOCUMENTS IN FULL COMPLIANCE
WITH L/C TERMS BENEFICIARY TO DRAWN AN ADDITIONAL
AMOUNT OF USD ××××× AGAINST A DEBIT NOTE ISSUED BY
BENEFICIARY, THIS ADDITIONAL AMOUNT SHOULD NOT EXCEED
USD××××× AND SHOULD NOT BE MENTIONED ON ANY OF THE
