銀行業(yè)務(wù)英語:信用證

　　L/C(信用證)

　　C= Customer顧客 T=Teller職員

　　T: Can I help you, sir?
　　能幫你什么忙嗎，先生？

　　C: Yes, I want to open an L/C, but I don't know how to work?
　　對， 我想開個信用證， 但我不明白如何運作？

　　T: Ok, Let tell you. A letter of credit is a written payment instrument issued by a bank at the request of a customer (always the importer). It will be sent to the exporter to make shipment and prepare the documents specified in the L/C. As soon as the L/C and documents are presented to the issuing bank, the bank must pay to the exporter (beneficiary). The bank acts as the first payer and this is the most important feature of L/C.
　　好， 讓我來告訴你。 信用證是應(yīng)客戶（通常是進口商）的要求而開立的一種付款承諾文件，信用證將被寄給出口商，使出口商可以把貨物裝船， 并根據(jù)信用證的要求準備單據(jù)。一旦信用證和單據(jù)提交給開證行，開證行必須立即付款給出口商（受益人）。銀行就作為第一支付人進行支付，這就是信用證最重要的特征。

　　C: I see, would you tell me what's the main content of an L/C?
　　我明白了， 你能告訴我信用證的主要內(nèi)容嗎？

　　T: Name, quality, unit price and amount of goods, ports of loading and destination, price and payment terms, shipping documents, latest shipment date and validity of the L/C.