(一)假遠(yuǎn)期信用證

假遠(yuǎn)期信用證 (Usance Letter of Credit Payable at sight)的特點(diǎn)，系匯票為遠(yuǎn)期，按即期付款;付款銀行同意即期付款，貼現(xiàn)費(fèi)用由進(jìn)口商承擔(dān)。換言之，是出口商開(kāi)立遠(yuǎn)期匯票，但信用證明文規(guī)定按即期收匯，這種作法的實(shí)質(zhì)是由開(kāi)證銀行或付款銀行對(duì)進(jìn)口商提供融通資金的便利，所須支付的利息由進(jìn)口商承擔(dān)。

采用假遠(yuǎn)期信用證作為支付方式，對(duì)進(jìn)口商來(lái)講，可由銀行提供周轉(zhuǎn)資金的便利，但須支付利息;對(duì)出口商來(lái)講，可即期獲得匯票的票款，但亦承擔(dān)匯票到期前被追索的風(fēng)險(xiǎn)。

(二)假遠(yuǎn)期信用證的功能條款

凡在信用證載明如下條款者，皆為假遠(yuǎn)期信用證：

1. 遠(yuǎn)期匯票按即期議付，由本銀行(開(kāi)證銀行)貼現(xiàn)，貼現(xiàn)及承兌費(fèi)由進(jìn)口商承擔(dān)。Usance Drafts to be negotiated at sight basis and discounted by us (Issuing Bank), discount charges and acceptance commission are for Importers account.

2. 遠(yuǎn)期匯票按即期議付，利息由買(mǎi)方承擔(dān)。Usance draft to be negotiated at sight basis, interest is for Buyers account.

3. 授權(quán)議付銀行議付遠(yuǎn)期匯票，依票額即期付款。The Negotiating Bank is authorized to negotiate the usance drafts at sight for the face amount.

4. 本信用證項(xiàng)下開(kāi)立的遠(yuǎn)期匯票可按即期議付。Usance drafts drawn under this credit are to be negotiated at sight basis.