信用证是国际贸易中广泛使用的结算方式。它是进口商银行向出口商承诺支付货款的书面文件。信用证的使用避免了进口业务中可能出现的结算风险，在一定程度上解决了进出口商之间互不信任的矛盾。本文介绍信用证的基本概念、信用证支付的基本程序，以及支付过程中出口商应提... Letter of credit is a widely used settlement method in international trade. It is a written document that the importer’s bank promised to the exporter to pay the purchase price. The use of letters of credit avoids possible settlement risks in the import business, and to a certain extent resolves the conflict of distrust between importers and exporters. This article introduces the basic concepts of the letter of credit, the basic procedures for the payment of letters of credit, and the exporter should pay...