在國際商貿(mào)往來中多數(shù)情況下都會(huì)使用到信用證，信用證的優(yōu)缺點(diǎn)如同一把雙刃劍，既能夠給銷售雙方帶來好處，又很可能產(chǎn)生危險(xiǎn)，因此在相關(guān)涉外商貿(mào)往來過程中，一定要對信用證做好審核。
首先來說一下信用證的優(yōu)點(diǎn)，在實(shí)際使用過程中這種結(jié)算方式能夠讓銷售方收款不會(huì)出現(xiàn)偏差，尤其是在銷售方對于購入方了解相對有現(xiàn)時(shí)，此種優(yōu)勢是非常顯著的，其次采用信用證能夠讓銷售方和購入方二者在資金負(fù)擔(dān)方面具有相對等性，因此不會(huì)遭到雙方排斥，但其所具有的缺陷也是較為明顯的，在這一過程中很有可能產(chǎn)生詐騙，而對于跨國詐騙而言，后期想要追討所具有的難度很大，此種交易模式是以自主性的文件為核心的，因此相關(guān)信用證開出行只是處理單據(jù)，所以有假單的可能性，對于開證銀行是否在本地、是否能夠及時(shí)獲得相關(guān)信息都是非常重要的，例如：
Mr. Campt
We are very glad to have a preliminary agreement with you at the international exhibition. We are now introducing our core products and prices to you in the hope of reaching a further cooperative relationship.
Laser cutting machine / Taiwan 57000 yuan
Hertz high frequency induction heating machine / Taiwan 79000 yuan
High frequency induction heating machine / Taiwan 40 thousand yuan
Butyl rubber coating machine / Taiwan 5000 yuan.
Diesel generator large meter box / 27 yuan
All kinds of related accessories will be mentioned in the annex, the price ranges from 5 yuan to 200 yuan, if the company purchases related products, hope to purchase accessories, facilitate after-sales maintenance, because the company sells related equipment products prices in the industry for the most favorable price, so in terms of equipment prices can not be given preferential, such as your father. The total value of the equipment purchased by our company is over 6 million yuan. We will give you 60,000 yuan of related products and accessories to ensure its use in the process of after-sales maintenance.
In the course of this transaction, we hope that you will be able to conclude the relevant trade with us by documentary credit. The letter of credit you mentioned at the exhibition was revocable in most business transactions with most enterprises, and the letter of credit we received in most business processes was documentary only. L/C and L/C without draft are the main ones, so we hope you will use documentary L/C in the course of this trade. If you can reach this agreement, we will start the next step of in-depth communication and sign the relevant contract. In the course of this transaction, you are responsible for the cost of transportation, vessel leasing and related insurance. The appearance of the products will vary slightly according to the batch size. The right of interpretation belongs to us.
坎普特先生
在國際展銷會(huì)中和貴公司有了初步協(xié)議關(guān)系，對此我公司感到非常高興，現(xiàn)將我公司所銷售的核心產(chǎn)品及價(jià)格向貴公司做一介紹，希望能夠達(dá)成進(jìn)一步合作關(guān)系。
激光切割機(jī)/臺57000元
赫爾茲高頻感應(yīng)加熱機(jī)/臺79000元
高頻感應(yīng)加熱機(jī)/臺4萬元
丁基膠涂布機(jī)/臺5000元。
柴油發(fā)電機(jī)大表箱/個(gè)27元
各類相關(guān)配件會(huì)在附件中提到，價(jià)格在5元到200元不等，公司如購入相關(guān)產(chǎn)品，希望購入配件，便于此后售后維修，由于我公司所銷售的相關(guān)設(shè)備產(chǎn)品價(jià)格在行業(yè)中為最優(yōu)惠親民價(jià)格，所以在設(shè)備價(jià)格方面無法給出優(yōu)惠，如貴公司購入設(shè)備總價(jià)值超過600萬元，會(huì)贈(zèng)送貴公司6萬元相關(guān)產(chǎn)品配件，以確保在售后維修過程中使用。
在本次交易過程之中，希望貴方能夠和我方以跟單信用證完成相關(guān)貿(mào)易，之前在展銷會(huì)上聽貴公司提及和多數(shù)企業(yè)進(jìn)行相關(guān)商貿(mào)往來中所開出的信用證為可撤銷信用證，而我公司在多數(shù)的交易過程之中所接收的信用證僅以跟單信用證、光票信用證為主，所以希望貴方在此次貿(mào)易往來過程中使用跟單信用證，如能達(dá)成這一協(xié)議則展開下一步的深入溝通，并簽訂相關(guān)合同。本次交易過程中運(yùn)輸費(fèi)用、船只租賃費(fèi)用以及相關(guān)保險(xiǎn)費(fèi)用皆由你方承擔(dān)，所發(fā)產(chǎn)品外觀根據(jù)生產(chǎn)批次不同而會(huì)略有區(qū)別，解釋權(quán)歸我方所有。
在這其中重點(diǎn)提到了“We hope that you will be able to complete the relevant trade with us by documentary letter of credit. The letter of credit you mentioned at the exhibition and opened by most enterprises in the relevant business transactions is revocable letter of credit, while the letter of credit we have received in most transactions is documentary letter of credit and voucher letter of credit only. Therefore, we hope you will use documentary credits in the course of this trade.”之所以該公司在此次交易中所選擇的是Documentary Credit，原因就在于該種信用證可靠性和安全性更高一些，因此在商貿(mào)往來過程中對于銷售一方而言，能夠帶來更多的安全保障，在其中也提到了Revocable L/C，這是交易方在相關(guān)交易過程中所主要使用的信用證類型，但對于銷售方所能夠帶來的安全保證較低，因此在信函之中銷售方第一時(shí)間拒絕了這種信用證，并提出如果使用這種信用證將無法展開相關(guān)的貿(mào)易往來?？梢钥吹竭@家公司在外貿(mào)交易過程中對于信用證是非常重視的，而這也正是在對外商貿(mào)往來過程之中能夠減少被欺詐可能性發(fā)生的關(guān)鍵手段，外貿(mào)公司對這方面的內(nèi)容必須加以關(guān)注。
