信用证（LetterofCredit，简写L／C）是国际贸易中最基本和最常用的一种支付手段。它是银行（开证行）根据申请人（进口商）的要求，向受益人（出口商）开立的一种有条件的书面付款保证，即开证行保证在收到受益人交付完全符合信用证规定的单据的条件下，向受益人或其指定人履 Letter of Credit (L / C) is the most basic and most commonly used means of payment in international trade. It is the bank (issuing bank) to the beneficiary (exporter) according to the requirements of the applicant (importer) to open a conditional written payment guarantee that the issuing bank to ensure the delivery of the beneficiary is fully delivered Under the conditions of the documents stipulated in the credit, to the beneficiary or his designee