国际贸易是国与国之间的商品买卖,但由于买卖双方处在不同的国家、地区,商品与货币不能简单地直接交换,而必须以单据作为交换的凭证。因此,国际贸易又称为单据买卖。“在信用证业务中,各有关当事人所处理的只是单据,而不是单据所涉及的货物、服务或其他行为”。“银行必须合理小心地审核信用证规定的一切单据,以确定其是否表面与信用证相符合,单据之间表面互不一致即视为表面与信用证条款不符”。如果单据与信用证有细小差别,开证银行就可不负承付责任。所以,正确地缮制好各种单证,以保证交货后能及时地收回货款就显得十分重要。 International trade is the trade between countries, but because the buyers and sellers in different countries and regions, commodities and currencies can not simply be exchanged directly, but must be documents as a voucher for exchange. Therefore, international trade, also known as documentary sales. “In the L / C business, all the parties concerned deal with only the documents, rather than the goods, services or other acts involved in the documents ”. “The bank must reasonably and cautiously examine all the documents stipulated in the letter of credit to determine if it is in conformity with the letter of credit, and the inconsistencies between the documents are deemed to be inconsistent with the terms of the letter of credit.” If there is a small difference between documents and letters of credit, issuing bank can not afford to bear the responsibility. Therefore, it is very important to properly prepare all kinds of documents so as to ensure timely payment after delivery.