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可转让信用证和对背信用证(Back to Back L/c)是当今国际贸易实践中两种大量使用的信用证.它们有相似之处,但从本质上说又是两种完全不同的信用证.本文拟就两种信用证的异同作些分析.
Transferable letters of credit and back to back l/c are two types of letters of credit that are used extensively in international trade practices today. They have similarities, but in essence they are two completely different types of credit. This paper intends to make some analysis of the similarities and differences between the two types of letters of credit.