信用证作为一种国际结算方式 ,能够保证卖方安全的收取货款和买方按时收到货运单据。同时银行可以占用开证申请人的资金并收取开证手续费 ,因此信用证得到了广阔的发展空间 ,逐渐成为一种最主要的国际贸易结算方式。但由于其种类繁多 ,使用程序复杂 ,涉及的当事人关系复杂 ,因? As a form of international settlement of letters of credit, to ensure that the seller safe to collect payment and the buyer received the shipping documents on time. At the same time, the bank can take up the funds of the applicant for issuing the card and charge the fee for issuing the card. As a result, the letter of credit has got a broad space for development and has gradually become one of the most important international trade settlement methods. However, due to its wide range of complicated procedures and complex relationships with parties involved,