(一)信用证的当事人
1、开证人
(1)APPLICANT开证人(申请开证人)
(2)PRINCIPAL 开证人(委托开证人)
(3)ACCOUNTEE 开证人
(4)OPENER 开证人
(5)FOR ACCOUNT OF 付(某人)帐
(6)AT THE REQUEST OF 应(某人)请求
(7)ON BEHALF OF 代表某人
(8)BY ORDER OF 奉(某人)之命
(9)IN ACCORDANCE WITH INSTRUCTION RECEIVED FROM ACCREDITORS
根据已收到的 委托开证人的指示
In accordance with instruction received from accreditors we open our irrevocable transferable Letter of Credit NO.78524421C,in your favor as beneficiary
2、受益人(卖方):
(1) BENEFICIARY 受益人
(2)IN FAVOUR OF 以(某人)为受益人
(3)IN ONE’S FAVOUR 以……为受益人
(4)FAVOURING YOURSELVES 以你本人为受益人
3、开证行:OPENING BANK, ISSUING BANK
4、通知行:
(1) ADVISING BANK
(2)THE NOTIFYING BANK
(3)ADVISED THROUGH …… BANK通过……银行通知
5、议付行:NEGOTIATING BANK
6、PAYING BANK 付款行
7、REIMBURING BANK 偿付行
(二).信用证的性质、种类
一般为不可撤消的跟单信用证，如：IRREVOCABLE DOCUMENTARY CREDIT
CONFIRMED /UNCONFIRMED L/C 保兑信用证/不保兑信用证
SIGHT L/C/USANCE L/C 即期信用证/远期信用证
TRANSFERABLE / UNTRANSFERABLE L/C 可转让信用证/不可转让信用证
REVOLVING L/C 循环信用证
DEFERRED PAYMENT L/C 延付信用证
(三).信用证号码、开证日期与地点
如：L/C NO: E-02-L-02969
DATE AND PLACE OF ISSUE:2001/09/28 HONGKONG
(四).信用证的有效期及到期地点
常见的条款有：
例1.Expiry date: May 20, 2001 in the country of the beneficiary for negotiation.
有效期：2001年5月20日前，在受益人国家议付有效。
例2.This credit remains valid/force/good for negotiation in China until the 15th day after the date of shipment.
本信用证为装运期后15天在中国议付有效。
例3.Draft must be negotiated in China within 15days from the date of Bill of Lading but not later than 15th July 2001.
汇票需自提单日期起15天内在中国议付，但不得超过2001年7月15日。
(五).金额、币种
金额条款是信用证的核心内容之一。其表达方式有：
例1.Amount: USD…
金额：……美元
例2.For an amount/a such not exceeding total of …/up to an aggregate amount of …
总金额不超过……
(六).汇票条款
汇票条款主要注明汇票的金额、付款人、付款期限、出票依据等。
例1.Credit available with any bank by negotiation, against presentation of beneficiary’s draft(s) at sight, drawn on us in duplicate.
本信用证可由任何一家银行议付，议付时需提供由受益人向开证行开出的即期汇票一式两份。
例2.All drafts must be marked “Drawn under the Merita Bank Ltd. Helsinki L/C No SRT9502422 dated AUG 24, 2001”.
所有汇票上必须注明：根据赫尔辛基Merita银行在2001年8月24日开出的第SRT9502422号信用证开出本汇票。
(七).货物说明
内容一般包括货名、品质、数量、单价、贸易术语等。常见的贸易术语有：FOB、CFR、CIF、FCA、CPT、CIP等。
例1.DESCRIPTION OF GOODS:
100% COTTON APRON AS PER S/C NO. AH107
货物说明：纯棉围裙，合同号AH107
ART NO. QUANTITY UNIT PRICE
49394(014) 2000PIECES USD1.00
49395(014) 2000PIECES USD1.00
49396(014) 3500PIECES USD1.25
49397(015) 4000PIECES USD1.25
CIFSINGAPORE
例2. COVERING SHIPMENT OF:
4 ITEMS OF CHINESE CERAMIC DINNERWARE INCLUDING: HX1115 200SETS, HX2012 300SETS, HX4055 500SETS AND HX4510 250SETS
DETAILS IN ACCORDANCE WITH SALES CONFIRMATION NO AHHX0121 DATED APR. 15, 2001
CIF TORONTO CANADA
以下货物：4种中国陶瓷餐具包括：HX1115号200套、HX2012号300套、HX4055号500套和HX4510号250套;细节与2001年4月15日所签合同第AHHX0121一致，CIF多伦多，加拿大。
(八).单据条款
信用证项下所需要的单据除汇票外，通常还有：商业发票、装箱单、海运提单、保险单、普通(普惠制)原产地证书、各种受益人证明及各种其他证明等全套单据条款。
例：CREDIT AVAILABLE WITH BANK OF CHINA BY NEGOTIATION AGAINST PRESENTATION OF THE DOCUMENTS HEREIN AND BENEFICIARY’S DRAFT(S) AT SIGHT DRAWN ON ISSUING BANK FOR 100 PCT OF THE INVOICE AMOUNT MARKED “DRAWN UNDER THE KWANGTUNG PROVINCIAL BANK, SINGAPORE, L/C NO. 211LC2626”
DOCUMENTS REQUIRED:
(INTRIPLICATE UNLESS OTHERWISE STIPULATED)
SIGNED COMMERCIAL INVOICE
SIGNED PACKING LIST
CERTIFICATE OF CHINESE ORIGIN
MARINE INSURANCE POLICY…
FULL SET OF CLEAN “ON BOARD”MARINE BILLS OF LADING…
本信用证受益人根据新加坡广东银行所开第211LC2626号信用证开出即期的以开证行为付款人、按100%发票金额的汇票，由中国银行议付。
需要的单据：(除非另有规定，每份单据一式三份)
签字的商业发票
签字的装箱单
中国原产地证书
海运保险单……
全套清洁“已装船”海运提单……
(九).商业发票条款
COMMERCIAL INVOICE CERTIFYING AT THE SAME TIME ORIGIN OF GOODS, CONTENTS ARE TRUE, PRICES CORRECT AND CURRENT, THAT IT IS THE ONLY INVOICE ISSUED FOR THE GOODS DESCRIBED HEREIN AND MENTIONING THAT IT IS THEIR EXACT VALUE WITHOUT ANY DEDUCTION OF PAYMENT IN ADVANCE. ONE ORIGINAL COPY MUST BE CERTIFIED BY CCPIT.
商业发票上同时证明：货物的产地、发票的内容是真实的;价格是正确的;它是为所述货物签发的唯一的发票;所列为实价并未扣除任何预收款项;发票的一份正本须由中国国际贸易促进委员会证明。
(十).装箱单据条款
PACKING LIST MUST SHOW GROSS WEIGHT, NET WEIGHT AND MEASUREMENT PER CARTON SEPARATELY
装箱单上需分别表明每箱的毛重、净重和尺码。
(十一).运输单据条款
FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT
TO ORDER OF BANK OF COMMUNICATIONS, HONGKONG MARKED FREIGHT
PREPAID AND NOTIFY APPLICANT OR FULL SET OF CLEAN ORIGINAL
RAILWAY CARGO RECEIPT CONSIGNED TO BANK OF COMMUNICATIONS,
HONGKONG MARKED FREIGHT PREPAID AND NOTIFY APPLICANT.
全套清洁已装船海运提单抬头作成凭香港交通银行指示，注明运费预付并通知开证申请人或全套清洁正本铁路货物收据收货人为香港交通银行，注明运费预付并通知开证申请人。
(十二).保险单据条款
MARINE INSURANCE POLICY OF CERTIFICATE IN DUPLICATE,INDORSED IN BLANK,FOR FULL INVOICE VALUE PLUS 10 PERCENT STATING CLAIM PAYABLE IN THAILAND COVERING FPA AS PER OCEAN MARINE CARGO CLAUSE OF THE PEOPLE’S INSURANCE COMPANY OF CHINA DATED 1/1/1981。
保险单或保险凭证一式二份，空白背书，按发票金额加10%投保，声明在泰国赔付，根据中国人民保险公司1981年1月1日的海洋运输货物保险条款投保平安险。