摘要
信用证是纯单据买卖,信用证的审核对于合同的顺利履行以及安全收汇至关重要。文章就信用证的审核从审核内容、审证记录和预防措施三个方面进行了实证研究,提出了应注意的有关事项及相应的解决方法。
Letters of credit are document trade, the examination of them is essential to the smooth fulfillment of contracts and safe foreign exchange earnings. This article studies the examination of L/C from three respects as examination contents, examination records and precautions and proposes some measures.
出处
《山西科技》
2007年第3期26-27,共2页
Shanxi Science and Technology
关键词
信用证
审证
打包贷款
押汇
L/C
examination
package credit loan
bill purchased