江西省的一家瓷器进出口公司于某年 3月15日与美国贸易N公司(以下简称美 国N公司)签订了一笔价值20万美元的高 档日用瓷器的出口合同。美国N公司是瓷 器公司长期业务往来的老客户,对规格、 式样、色彩、包装等方面有比较严格的要 求。为能顺利结汇,瓷器公司坚持在合同 中约定支付条件为以瓷器公司为受益人的 不可撤销跟单信用证。 合同签订10天后,美国N公司在3月 25日通过本地S银行开立了以瓷器公司为 受益人的信用证,信用证的数量与金额与 A ceramics import and export company in Jiangxi province signed an export contract for US$200,000 worth of high-grade daily-use porcelain on March 15th with U.S. Trade N Corporation (hereinafter referred to as “N” Company). American N company is an old customer of porcelain company’s long-term business contacts, and has stricter requirements on specifications, styles, colors, and packaging. In order to successfully settle the foreign exchange, the porcelain company insisted on the irrevocable documentary letter of credit in the contract which stipulated that the payment condition should be the porcelain company’s beneficiary. Ten days after the signing of the contract, U.S. Company N opened a letter of credit with the China Ceramics Company as a beneficiary on March 25 through the local S Bank. The amount and amount of the letter of credit were