一、Kinds of L/C 信用證類型

1.revocable L/C/irrevocable L/C 可撤銷信用證/不可撤銷信用證

2.confirmed L/C/unconfirmed L/C 保兌信用證/不保兌信用證

3.sight L/C/usance L/C 即期信用證/遠期信用證

4.transferable L/C(or)assignable L/C(or)transmissible L/C /untransferable L/C

可轉(zhuǎn)讓信用證/不可轉(zhuǎn)讓信用證

5.divisible L/C/undivisible L/C 可分割信用證/不可分割信用證

6.revolving L/C 循環(huán)信用證

7.L/C with T/T reimbursement clause 帶電匯條款信用證

8.without recourse L/C/with recourse L/C 無追索權(quán)信用證/有追索權(quán)信用證

9.documentary L/C/clean L/C 跟單信用證/光票信用證

10.deferred payment L/C/anticipatory L/C 延期付款信用證/預(yù)支信用證

11.back to back L/Creciprocal L/C 對背信用證/對開信用證

12.traveller's L/C(or:circular L/C) 旅行信用證

二、L/C Parties Concerned 有關(guān)當(dāng)事人

1.opener 開證人

(1)applicant 開證人（申請開證人）

(2)principal 開證人（委托開證人）

(3)accountee 開證人北京報關(guān)員考試

(4)accreditor 開證人（委托開證人）

(5)opener 開證人

(6)for account of Messrs 付（某人）帳

(7)at the request of Messrs 應(yīng)（某人）請求

(8)on behalf of Messrs 代表某人

(9)by order of Messrs 奉（某人）之命

(10)by order of and for account of Messrs 奉（某人）之命并付其帳戶

(11)at the request of and for account of Messrs 應(yīng)（某人）得要求并付其帳戶

(12)in accordance with instruction received from accreditors 根據(jù)已收到得委托開證人得指示

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