摘要：指银行或其他人应客户的请求或指示，向第三人签发的一种承诺性函件〔letter〕或文据〔instruments〕，即，若该第三人能履行该函件或文据所规定的条件，则该第三人得按所载条件签发以该行或其指定的另一银行为付款人的汇票，并由其承担兑付责任。信用证的内容一般

letter of credit 信用证；信用状

指银行或其他人应客户的请求或指示，向第三人签发的一种承诺性函件〔letter〕或文据〔instruments〕，即，若该第三人能履行该函件或文据所规定的条件，则该第三人得按所载条件签发以该行或其指定的另一银行为付款人的汇票，并由其承担兑付责任。信用证的内容一般包括：申请人名称、受益人〔beneficiary〕、发信日期、交付货物名称、数量、价格、贸易条件、议付(台湾、香港称作「押汇」)时应付的单据、装运日期、有限期限与开证银行及议付银行或其他关系人等条款。信用证一般多为「跟单信用证」〔documentary credits〕，它主要是一种付款安排，广泛用于国际贸易，有时亦称为「商业信用证」〔commercial credits〕，国际商会的统一惯例〔Uniform Customs & Practice/UCP〕更简称为「信用」〔credits〕。「备用信用证」〔standby letters of credit〕类同于美国以外地区的「履约担保」〔performance bond〕，不存在任何货运单证，又被称为「无跟单信用证」。信用证依其使用目的或方式之不同，大致可分为：1.可撤销信用证〔revocable credits〕；不可撤销信用证〔irrevocable credits〕；2.保兑信用证〔confirmed credits〕；无保兑信用证〔unconfirmed credits〕；3.可转让信用证〔transferable credits〕；不可转让信用证〔non-transferable credits〕；4.即期信用证〔sight payment credits〕；延期信用证〔deferred payment credits〕；承兑方式信用证〔by acceptance credits〕；议付方式信用证〔by negotiation credits〕；5.议付信用证〔negotiation credits〕；直接信用证〔straight credits〕；6.循环信用证〔revolving credits〕；非循环信用证〔non-revolving credits〕等。信用证方式的付款安排的优点在于：它以银行的信用取代了商人的信用，为国际贸易中经常身处异国的买卖双方提供了一定保障。普通法一直尽力尊重信用证，特别是英格兰的法院一般大力尊重和不予干预信用证的支付，除非出现欺诈的极少例外情形。英格兰的克尔〔Kerr〕法官认为信用证是国际贸易的「生命血液」〔life-blood〕，一经干预会令血液无法畅顺流通而会对国际贸易带来无法估量的损害。

A letter of credit (LC), also known as a documentary credit or bankers commercial credit, or letter of undertaking (LoU), is a payment mechanism used in international trade to provide an economic guarantee from a creditworthy bank to an exporter of goods. Letters of credit are used extensively in the financing of international trade, when the reliability of contracting parties cannot be readily and easily determined. Its economic effect is to introduce a bank as an underwriter that assumes the counterparty risk of the buyer paying the seller for goods. A letter of credit is an important payment method in international trade. It is particularly useful where the buyer and seller may not know each other personally and are separated by distance, differing laws in each country, and different trading customs. It is a primary method in international trade to mitigate the risk a seller of goods takes when providing those goods to a buyer. It does this by ensuring that the seller is paid for presenting the documents which are specified in the contract for sale between the buyer and the seller. That is to say, a letter of credit is a payment method used to discharge the legal obligations for payment from the buyer to the seller, by having a bank pay the seller directly. Thus, the seller relies on the credit risk of the bank, rather than the buyer, to receive payment.

例句1

A letter of credit, or "credit letter," is a letter from a bank guaranteeing that a buyer's payment to a seller will be received on time and for the correct amount. In the event that the buyer is unable to make a payment on the purchase, the bank will be required to cover the full or remaining amount of the purchase. It may be offered as a facility.

信用证，是银行出具的一份证书，保证买方对卖方的付款将按时且按正确的金额收到。如果买方无法支付货款，银行将被要求支付全部或剩余的货款。它可以作为一种授信提供。

例句2

Due to the nature of international dealings, including factors such as distance, differing laws in each country, and difficulty in knowing each party personally, the use of letters of credit has become a very important aspect of international trade.

由于国际交易的性质，包括距离、每个国家不同的法律以及难以亲自了解每一方等因素，信用证的使用已经成为国际贸易的一个非常重要的方面。

例句3

Because a letter of credit is typically a negotiable instrument, the issuing bank pays the beneficiary or any bank nominated by the beneficiary. If a letter of credit is transferable, the beneficiary may assign another entity, such as a corporate parent or a third party, the right to draw.

因为信用证通常是一种流通票据，开证行向受益人或受益人指定的任何银行付款。如果信用证是可转让的，受益人可以将提款权转让给另一个实体，如母公司或第三方。

例句4

Often in international trade, a letter of credit is used to signify that a payment will be made to the seller on time, and in full, as guaranteed by a bank or financial institution. After sending a letter of credit, the bank will charge a fee, typically a percentage of the letter of credit, in addition to requiring collateral from the buyer. Among the various forms of letters of credit are a revolving letter of credit, a commercial letter of credit, and a confirmed letter of credit.

在国际贸易中，信用证通常被用来表示在银行或金融机构的担保下，货款将按时全额支付给卖方。发送信用证后，银行除了要求买方提供抵押品外，还会收取一定的费用，通常是信用证金额的一定比例。各种形式的信用证包括循环信用证、商业信用证和保兑信用证。

来源：明日之星教育