C: Yes, I want to open an L/C, but I don't know how to do it
對(duì)， 我想開(kāi)個(gè)信用正， 但我不明白怎么開(kāi)？

T: Ok, Let me tell you. A letter of credit is a written payment instrument issued by a bank at the request of a customer (always the importer). It will be sent to the exporter to make shipment and prepare the documents specified in the L/C. As soon as the L/C and documents are presented to the issuing bank, the bank must pay to the exporter (beneficiary). The bank acts as the first payer and this is the most important feature of L/C.
讓我來(lái)告訴您。信用證是應(yīng)客戶（通常是進(jìn)口商）的要求而開(kāi)立的一種付款承諾文件，信用證將被寄給出口商，使出口商可以把貨物裝船，并根據(jù)信用正的要求準(zhǔn)備單據(jù)。一旦信用證和單據(jù)提交給開(kāi)證行，開(kāi)證行必須立即付款給出口商（受益人）。銀行就作為第一支付人進(jìn)行支付，這就是信用證最重要的特征。

C: I see, would you tell me what's the main content of an L/C?
我明白了，你能告訴我信用證的主要內(nèi)容嗎？

T: Name, quality, unit price and amount of goods, ports of loading and destination, price and payment terms, shipping documents, latest shipment date and validity of the L/C.
商品的品名，數(shù)量，單價(jià)和種類， 裝貨港和目的地，價(jià)格和付款條件，裝船單據(jù)，最后裝運(yùn)期和到目的地的有效期。

C: Then how can I send an L/C to my customer?
那么， 我怎么才能向我的客戶開(kāi)出信用證呢？

T: In practice, the issuing bank will send the L/C to one of its correspondents at the place of export by mail or cable. After verifying the authenticity of the L/C, the correspondent (advising bank) will send the L/C to the exporter.
習(xí)慣上，開(kāi)證行總是向出口商所在地的代理行發(fā)出郵件或電報(bào)，在檢驗(yàn)信用證的真實(shí)性后，代理行（通知行）將向出口方發(fā)出信用證。

C: How can my customers receive the proceeds?
我的客戶怎樣才能收到錢？

T: The exporter will make the shipment and present the L/C with all the documents to a negotiation bank if it is available by negotiation. If the documents are in compliance with the terms of the L/C through careful checking, the bank will negotiate the documents and send them to the issuing bank for reimbursement. The issuing bank will debit importer's account when releasing the shipping documents to the importer. The whole transaction now comes to the end.
信用證是可以議付的，出口商向議付行提交信用證所需要的所有單據(jù)，只要所提交的單據(jù)和信用證要求的條件是一致的話，銀行就會(huì)議付。當(dāng)開(kāi)證行將裝船單據(jù)交給進(jìn)口商時(shí)，開(kāi)證行就借記進(jìn)口方的帳戶，整個(gè)交易就完成了。

C: I see, Thank you very much
我明白了，謝謝你！

如何制作匯票

國(guó)際貿(mào)易中，主要使用的是跟單匯票，作為出口方要求付款的憑證。制作匯票時(shí)應(yīng)注意下列問(wèn)題：

出票條款。信用證名下的匯票，應(yīng)填寫出票條款。包括：開(kāi)證行名稱，信用證號(hào)碼和開(kāi)證日期。

匯票金額。托收項(xiàng)下匯票金額應(yīng)與發(fā)票一致。若采用部分托收、部分信用證方式結(jié)算，則兩張匯票金額各按規(guī)定填寫，兩者之和等于發(fā)票金額。信用證項(xiàng)下的匯票，若信用證沒(méi)有規(guī)定，則應(yīng)與發(fā)票金額一致。若信用證規(guī)定匯票金額為發(fā)票的百分之幾，則按規(guī)定填寫。這一做法，通常用于以含傭價(jià)向中間商報(bào)價(jià)，發(fā)票按含傭價(jià)制作，開(kāi)證行在付款時(shí)代扣傭金的情況。

付款人名稱。托收方式的匯票，付款人為買方。信用證方式下，以信用證開(kāi)證行或其指定的付款行為付款人。若信用證未加說(shuō)明，則以開(kāi)證行為付款人。

收款人名稱。匯票的收款人應(yīng)是銀行。信用證方式下，收款人通常為議付行；托收方式下，收款人可以是托收行，均作成指示式抬頭。托收中也可將出口方寫成收款人（已收匯票），然后由收款人作委托收款背書給托收行。