当前，对外贸易的信用证审核，主要是以合同为基础审查来证条款、单据、货物价格条件、运输方式、装效期以及付款方法、期限等。近年，审核信用证常见来证条款自相矛盾、不易操作、产生歧义等情况。鉴此，受益人在实务运作中应区分不同情况，采取相应措施，以规避收汇风险。 Currently, the foreign trade credit review, mainly based on the contract to review the license terms, documents, price conditions of goods, mode of transport, loading validity and payment methods, deadlines. In recent years, reviewing letters of credit common clauses contradictory, difficult to operate, resulting in ambiguity and so on. In view of this, the beneficiaries should distinguish between different situations in practical operation and take corresponding measures to avoid the risk of foreign exchange earners.