信用证（Letter of credit，缩写为L/C）业务是国际结算方式的一种。信用证方式是典型的逆汇。（逆汇：由债权人主动出具票据，委托银行向债务人收取一定金额款项的方式，结算工具是由债权人转向债务人，资金是由债务人转移给债权人）。
信用证业务中开证申请人面临着来自开证行和受益人的风险。
In the letter of credit the applicant faced with the risks which came from the issuing bank and the beneficiary.
文章还结合实际，针对性地分析了欺诈例外的基本条件以及保兑信用证业务中的欺诈问题。
The article also links to the reality, pointed has analyzed the cheat exception basic condition as well as guarantees cashing in the letter of credit service the cheat question.
在信用证业务中，银行处理的是单据而不是货物本身，银行处理单据的合法与否事关重大。
In letter of credit operations, Banks deal with documents instead of goods. Thus, whether Banks deal with the documents legally or not carries a big weight.
应用推荐