银行业务英语辅导：信用证

会计考友

　　L/C(信用证)
) g4 [; C( n: r- j1 P. m　　C= Customer顾客 T=Teller职员
8 |1 e% d" Z6 R' p$ c& @1 _9 X- p  E　　T: Can I help you, sir?
　　能帮你什么忙吗，先生？
+ [2 w6 A$ D# h4 g6 y- j5 T$ e　　C: Yes, I want to open an L/C, but I don't know how to work?
　　对， 我想开个信用正， 但我不明白如何运作？
1 m; h1 Q  x% }　　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.
5 t$ o8 O0 _) T3 |% [; x　　好， 让我来告诉你。 信用正是应客户（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+ e- w5 h& r- _0 Z: q　　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.