信用证是当今国际贸易中通用的一种最重要的支付结算和资金融通工具,它是随着国际贸易的发展而发展起来的。在国际贸易中,由于种种主客观原因,往往造成相互不了解对方的资信,卖方担心其交货后不能及时甚至无法收回货款,而买方则担心付款后收到的是不符约定的货物甚至根本收不到货;同时,双方 Letter of credit is one of the most important tools for payment, settlement, and financing in international trade today. It is developed with the development of international trade. In international trade, due to various subjective and objective reasons, often do not know each other’s creditworthiness, the seller is worried that they cannot timely or even unable to recover the payment after delivery, while the buyer is concerned that the goods received after the payment is not in conformity with the contract or even received Not available; at the same time, both parties