假远期信用证作为一种银行融资便利,实际上是进口商受出口商的委托,代出口商向进口方银行申请完成的。解决信用证下进口商资金短缺,除了进口押汇外,实务中还常常通过远期信用证来实现,即信用证付款期限为远期付款。远期信用证主要相对于即期信用证而言,准确地说,是相对于预支信用证而言。众所周知,结算功能是信用证的一项基本功能。单纯的结算功能仅需即期信用证便可实现。相比之下,远期信 As a convenience of bank financing, fake and long-term letters of credit are actually entrusted by the exporter to the importer and applied to the importer’s bank on behalf of the exporter. To solve the credit shortage under the importer of funds, in addition to imported bills, the practice is often also achieved through the long-term credit, that is, the letter of credit payment for the long-term payment. Forward L / C relative to the current L / C, to be exact, relative to the advance credit terms. As we all know, the settlement function is a basic function of the letter of credit. Simple settlement function can be realized only by sight letter of credit. In contrast, forward letter