一、信用证的界定信用证英文缩写为L/C,是一种开证银行根据申请人(进口方)的要求和指示,向受益人(出口方)开立的有一定金额,在一定期限内凭规定的单据在指定地点支付的书面保证.信用证有以下常见的种类:1.可撤销信用证;这种信用证开出后,在凭信用证议付以前,开证银行随时可以片面修改或撤销,无需事先通知受益人,并征得其意见.所以此种信用证对受益人来说保障较小,卖方往往不愿意接受这种信用证.2.不可撤销信用证:它与可撤销信用证正好相反, First, the definition of the letter of credit L / C letter of credit abbreviation is a kind of issuing bank according to the applicant (importer) requirements and instructions to the beneficiary (exporter) to open a certain amount of money, within a certain period Within the provisions of the documents within the specified place to pay a written guarantee. The following common types of letters of credit: 1. Revocable letters of credit; this letter of credit issued, before negotiating on behalf of the letter of credit, the issuing bank at any one time Modify or withdraw, without prior notice to the beneficiary and obtain their opinions.So such letters of credit for the beneficiaries of the protection of small, the seller often unwilling to accept such letters of credit .2 irrevocable letter of credit: it and Withdrawal of letters of credit the opposite,