信用狀
letter of credit
係一種由銀行開立, 附帶條件的承諾付款書面文件, 銀行根據開狀人的請求, 開給受益人的一種保障付款的憑證, 只要受益人依信用狀規定的條件, 提交指定的單據, 銀行立即支付票款,因信用狀屬於銀行信用, 故銀行為信用狀的第一付款人。
Establish an open system by banks, conditional payment commitment in writing, according to the issuing bank's request to open a safeguard to the beneficiary payment vouchers, as long as the conditions of the beneficiaries in accordance with the provisions of the letter of credit, to submit the specified documents, bank immediately pay the fare, because credit of bank credit, it is the first bank to the payer's credit.