如何开具信用证

C: Yes, I want to open an L/C, but I don't know how to do it
对， 我想开个信用正， 但我不明白怎么开？

T: Ok, Let me 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.
让我来告诉您。信用证是应客户（通常是进口商）的要求而开立的一种付款承诺文件，信用证将被寄给出口商，使出口商可以把货物装船，并根据信用正的要求准备单据。一旦信用证和单据提交给开证行，开证行必须立即付款给出口商（受益人）。银行就作为第一支付人进行支付，这就是信用证最重要的特征。

C: I see, would you tell me what's the main content of an L/C?
我明白了，你能告诉我信用证的主要内容吗？

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.
商品的品名，数量，单价和种类， 装货港和目的地，价格和付款条件，装船单据，最后装运期和到目的地的有效期。

C: Then how can I send an L/C to my customer?
那么， 我怎么才能向我的客户开出信用证呢？

T: In practice, the issuing bank will send the L/C to one of its correspondents at the place of export by mail or cable. After verifying the authenticity of the L/C, the correspondent (advising bank) will send the L/C to the exporter.
习惯上，开证行总是向出口商所在地的代理行发出邮件或电报，在检验信用证的真实性后，代理行（通知行）将向出口方发出信用证。

C: How can my customers receive the proceeds?
我的客户怎样才能收到钱？

T: The exporter will make the shipment and present the L/C with all the documents to a negotiation bank if it is available by negotiation. If the documents are in compliance with the terms of the L/C through careful checking, the bank will negotiate the documents and send them to the issuing bank for reimbursement. The issuing bank will debit importer's account when releasing the shipping documents to the importer. The whole transaction now comes to the end.
信用证是可以议付的，出口商向议付行提交信用证所需要的所有单据，只要所提交的单据和信用证要求的条件是一致的话，银行就会议付。当开证行将装船单据交给进口商时，开证行就借记进口方的帐户，整个交易就完成了。

C: I see, Thank you very much
我明白了，谢谢你！

如何制作汇票

国际贸易中，主要使用的是跟单汇票，作为出口方要求付款的凭证。制作汇票时应注意下列问题：

出票条款。信用证名下的汇票，应填写出票条款。包括：开证行名称，信用证号码和开证日期。

汇票金额。托收项下汇票金额应与发票一致。若采用部分托收、部分信用证方式结算，则两张汇票金额各按规定填写，两者之和等于发票金额。信用证项下的汇票，若信用证没有规定，则应与发票金额一致。若信用证规定汇票金额为发票的百分之几，则按规定填写。这一做法，通常用于以含佣价向中间商报价，发票按含佣价制作，开证行在付款时代扣佣金的情况。

付款人名称。托收方式的汇票，付款人为买方。信用证方式下，以信用证开证行或其指定的付款行为付款人。若信用证未加说明，则以开证行为付款人。

收款人名称。汇票的收款人应是银行。信用证方式下，收款人通常为议付行；托收方式下，收款人可以是托收行，均作成指示式抬头。托收中也可将出口方写成收款人（已收汇票），然后由收款人作委托收款背书给托收行。