在国际贸易活动,买卖双方可能互不信任,买方担心预付款后,卖方不按合同要求发货;卖方也担心在发货或提交货运单据后买方不付款,所以信用证的使用越来越广泛。在贸易条件下,出口商根据进口商申请的以出口商为受益人的信用证,进行信用证项下交单。但是,制单员在制单的过程中,会出现很多不符点,导致单据被结汇银行退回,给进口商带来风险。本篇文章,根据具体业务操作中遇到的一些实际情况,分析信用证项下制单应该注意的若干问题,旨在提高企业的制单效率。 In international trade activities, buyers and sellers may not trust each other, the buyer worried about the advance payment, the seller does not require delivery of the contract; the seller is also worried that after the delivery or delivery of the invoice, the buyer does not pay, so the use of letters of credit more widely . Under the terms of trade, the exporter pays a single letter of credit under the letter of credit in the light of the exporter’s beneficiary letter of credit applied by the importer. However, during the process of making a single order, the systemman will have many discrepancies, resulting in the withdrawal of the bill by the settlement bank, posing a risk to the importer. This article, according to some actual situations encountered in the specific business operations, analysis of a number of issues that should be noticed when making a single under the letter of credit, aimed at improving the efficiency of the system.