信用证结算方式是当今国际贸易实务中最为通行的结算方式,也为我国的经常项目外汇收支业务所普遍采用。在信用证制度中,货物买卖合同、买方提交给开证银行的开证申请书、开证银行开立给卖方的信用证成为三个彼此独立的合同,尽管这三个合同间有着密切的联系,但每个合同都只在其各自的双方当事人间有效。这就使信用证在法律上成为完全自足的文件,而不受买卖合同或开证申请书的影响。信用证在法律上的这种独立性使它在一定 The letter of credit settlement is the most common method of settlement in the practice of international trade today, and it is also commonly used in the current account foreign exchange receipts and payments business in our country. In the L / C system, the contracts for the sale and purchase of goods, the application for issuance by the buyer to the issuing bank and the letter of credit opened by the issuing bank to the seller become three mutually independent contracts, though there is a close relationship between the three contracts , But each contract is valid only between its own two parties. This makes the L / C legally a fully self-contained document independent of the contract of sale or purchase. The legality of the letter of credit makes it certain