随着我国的改革开放,中美间经济往来日益频繁,中美两国已相互成为重要的贸易伙伴,这对于走向美国市场的中国外贸企业来说,了解美国《统一商法典——信用证》是十分必要的。本文不揣浅陋就美国《统一商法典——信用证》(以下简称“法典”)与国际商会《信用证统一惯例》(1993年版本以下简称“惯例”)作些比较及分析。 With China’s reform and opening up, the economic exchanges between China and the United States have become more frequent. China and the United States have become important trade partners with each other. This is for Chinese foreign trade companies going to the US market to understand the U.S. Uniform Commercial Code - Letter of Credit. It is very necessary. This article does not provide a brief comparison and analysis of the U.S. Uniform Commercial Code - Letter of Credit (hereinafter referred to as “Code”) and the International Chamber of Commerce “Uniform Customs and Practice for Letters of Credit” (1993 version hereinafter referred to as “the practice”).