信用证结算,对于保证供需双方银货两清,加速资金周转起到了积极的促进作用.但是,最近在执行中,部分银行业务人员对此办法怕麻烦,动员企业转办汇兑结算;还有一些收款单位,不按信用证结算办法规定办事,竟把信用证上的限颓款项全部留用,甚至货未发出,却把款项先行收帐,视同汇兑处理,形成了预收贷款,长期不能结清.为了发挥信用证结算的积极作用,建议收款单位的开户银行,在划结信用证款项时,应依照信用证结算办法的规定,必须认真审核收款单位已经发货的结算单据,审核无讹后才能转帐,货款多少,划给多少,多余的款项应随同单据即时退转给付款 The settlement of letters of credit has played a positive role in ensuring that the two sides of the supply and demand sides can clear up their liquidity and speed up the liquidation of funds. However, some bankers recently troubled this approach by mobilizing enterprises to switch their exchange settlement. Recently, some Receiving units, not according to the provisions of the letter of credit settlement service, the letter of credit actually limit the amount of all the money left, or even the goods did not issue, but the first payment collection, as the exchange processing, the formation of a pre-paid loan, long-term can not knot Qing. In order to play a positive role in the settlement of letters of credit, it is recommended that the issuing bank of the receiving bank, in the settlement of letters of credit, should be in accordance with the provisions of the letter of credit settlement, the consignee must carefully audit settlement documents have been shipped, audit No error before the transfer, the amount of money, how much to plan, the excess should be accompanied by the receipt of the documents immediately refund