【摘要】 信用证支付方式已成为当今国际贸易中最为广泛的支付方式。它的出现 ,使银行信誉独立于商业信誉 ,成功地解决了买卖双方互不信任的矛盾 ,大大便利了国际贸易 ,有力地推动了国际贸易的发展。然而 ,采用信用证作为国际贸易支付方式也伴随着各种各样的风险。因此 ,有关银行和出口企业 (信用证中的受益人 )应加强信用证审核 ,确保安全收汇。更多还原

【Abstract】 Letter of credit has become the most widely adopted method of payment in the current international trade. Its emergence makes banks’ integrity independent of commercial integrity, which has successfully worked out a solution to the contradictions of mutual non-trust between the buyer and the seller and has greatly facilitated the development of international trade. However, L/C, adopted as an international trade mode of payment, is accompanied by all sorts of risks as well.The relevant banks and export enterprises ( beneficiary of the L/C ) should , as a result, tighten up the inspection of the L/C to ensure safe receipt of the proceeds.更多还原