信用证(L/C---lettle of credit)是一种有条件的银行付款承诺，承担第一付款责任，是一种银行信用，代替买卖双方负责付款和提交单据，对进出口双方（特别是彼此不熟悉的客户）的利益较有保障。
In L/C transaction, the banker is responsible to pay money and tender documents on behalf of both parties.
人们不再是面对面的、看着实实在在的货物、靠纸介质单据（包括现金）进行买卖交易。
People are no longer face-to-face , look at the true goods , depend on the paper medium document (including the cash ) to carry on the business transaction.
信用证结算是一种单据买卖行为。
The letter of credit balance of accounts is a kind of voucher business behavior.
应用推荐