deferred payment L/C延期付款信用证

deferred payment L/C也叫“deferred payment”，属于usance letter of credit（远期信用证）的一种。远期信用证（Usance L/C）是指开证行或付款行收到信用证的单据时，在规定期限内履行付款义务的信用证。远期信用证主要包括承兑信用证（Acceptance L/C）和延期付款信用证（Deferred Payment L/C）。

延期付款信用证是指：单证审核相符，并且从确定银行承担延期付款责任起，延长一段时间，及至到期日付款的信用证。在到期之前，受益方是无法获得货款的。

有的国家和地区颁布的票据法规定，凡超过六个月期限的承兑汇票，或超过一年以上的远期汇票，不得在市场上贴现。同时对远期汇票的期限不得超过180天，在这种情况下为了解决远期至一年以上或数年时间后的支付方式，在国际贸易的实践中，延期付款信用证就应运而生，而且被广泛予以运用。延期付款信用证适用于进出口大型机电成套设备，为了加强竞争条件可采用延期付款、卖方中长期贷款或赊欠出口等措施。但期限较长，出口商不必提示汇票，开证银行也不承兑汇票，只是于到期日由银行付款。

其英文释义如下：

A deferred payment letter of credit, also known as a usance letter of credit, is a commercial letter of credit that provides that the beneficiary will be paid, not at the time the beneficiary makes a complying presentation, but at a later, specified, maturity date. The maturity date may be: A specified number of days after the beneficiary's presentation, for example 45 days. In this case the letter of credit would state that it is "payable 45 days after sight." A specified number of days after a particular event, often the date of the bill of lading. A specified calendar date, usually timed to provide short-term financing for the importer under the sales agreement (the applicant under the letter of credit).

anticipatory L/C预支信用证

受益人在收到信用证后，可以在一定条件下要求出口地银行（一般为通知行）预支部分信用证金额，货物装运后受益人补交单据，预支行将预支货款连同利息一并扣还。这种信用证使受益人在采购货物或打包货物时获得资金融通，故又称打包信用证（Packing LC )。以前，允许受益人预支货款的条款习惯上用红字打成，故称红条款信用证（Red Clause LC )。

预支条款一般有以下内容：

(1）允许受益人预支货款的最高限额，一般占信用证金额的30~40%;

(2）受益人在预支时必须出具担保，保证按时发货交单；

(3）受益人交单后，预支行付款时将扣除预支货款和利息；

(4）如在信用证交单期限内受益人未提交货运单据，预支行可向开证行索偿。开证行应偿付预支行预支的全部货款、利息和其他费用。预支信用证是受聘人在资金紧缺时要求开证申请人开立的。进口商就要承担收货人预支了货款而不交货交单的风险。因此进口商只有对出口商是长期贸易的信用长好的企业，才可以开立预支信用证。

以下为相关双语示例，供参考：

If you are an exporter offering deferred payments to your buyers, be aware of the steps needed to start the count on the days until payment is due. You may have to present the required paperwork as soon as the shipment goes out, so that your bank can notify the deferred letter-of-credit bank that the deferral period has started. Just because the buyer has extra time to make the payment, do not delay what you need to do on your end to make sure you get paid on time.

如果你是一家允许买方延期付款的出口商，请记住以下有关从何日开始计算付款到期日的步骤。你可能需要在货物发出后立即提交所需文书，从而使你的银行可以通知延期付款信用证开立行延期计算已经开始。不要因为买方付款的时间可以延长就推迟做你需要做的事情，从而确保你能够按时收款。