L/C(信用證)
C= Customer顧客 T=Teller職員
T: Can I help you, sir?
能幫你什么忙嗎，先生？

C: Yes, I want to open an L/C, but I don't know how to work?
對(duì)， 我想開個(gè)信用正， 但我不明白如何運(yùn)作？

T: Ok, Let 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.
好， 讓我來告訴你。 信用正是應(yīng)客戶（通常是進(jìn)口商）的要求而開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)提交給開證行，開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， 我怎么才可以向我的客戶開出信用證呢？

T: In practice, the issuing bank will send the L/C to one of its correspondents at the place of export by mail of 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 customer receive the proceeds?
我的客戶怎樣才能收到錢？

T: The exporter will make 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 carefully 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，銀行將議付。當(dāng)開證行將裝船單據(jù)交給進(jìn)口商時(shí)，開證行就借記進(jìn)口方的帳戶，整個(gè)交易就完成了。
 

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