【正文】 考試大六、全文總結(jié)隨著國際貿(mào)易的不斷發(fā)展，信用證也逐漸產(chǎn)生和發(fā)展起來。同時，還應(yīng)對開證行的名稱、地址和資信情況與銀行年鑒進(jìn)行比較分析， 發(fā)現(xiàn)疑點，立即向開證行或代理行查詢，以確保來證的真實性、合法性和開證行的可靠性。外貿(mào)企業(yè)應(yīng)建立客戶信息檔案，定期或不定期客觀分析客戶資信情況。 　進(jìn)口商申請開立不合格信開證，并拒絕或拖延修改，或改用其他付款方式支付。開證人出具的貨物檢驗書上簽字應(yīng)由開證行證實或和開證行存檔的簽樣相符。其中，賣方所提交的提單必須是已裝船提單，否則不能結(jié)匯。 　因此，信用證是一種相對于托收、電匯等方式而言信用度較高的一種支付方式。通知行核對印鑒無誤后，將信用證交受益人。簡言之，信用證就是銀行開立的一種有條件的承諾付款的書面文件。為了防止欺詐行為產(chǎn)生，進(jìn)出口商和銀行可采取嚴(yán)格審查合同以及信用證提防軟條款、規(guī)范操作，嚴(yán)格審單、加強(qiáng)信用風(fēng)險管理、正確繕制單據(jù)和文件等一系列措施加以防范AbstractAs the L/C belongs to bank credit, to a certain extent, solve the contradiction of distrust between exporters and importers, so the credit payment has developed very rapidly in international trade are widely used. However, the principle of letter of credit itself, the banks in the letter of credit only on the surface of the document for review, do not ask the goods, regardless of the contract, to some unscrupulous traders for the opportunity to provide a bully. In order to prevent bullying as behavior, importers, exporters and banks to take rigorous review of contracts and letters of credit to beware of soft terms, and standards, rigorous examination of documents, strengthening credit risk management, proper documentation and file versions and a series of measures to protect themselves. 關(guān)鍵詞：信用證，欺詐，風(fēng)險與防范Key words :letter of credit 、fraud 、risk and prevention.目 錄1 信用證的含義和當(dāng)事人以及流程圖…………………………………………4 信用證的含義………………………………………………………………4 信用證的當(dāng)事人……………………………………………………………4 信用證的流程圖……………………………………………………………52 信用證的特點…………………………………………………………………63 信用證方式下貿(mào)易雙方及開證行面臨的風(fēng)險………………………………7 進(jìn)口商面臨的主要風(fēng)險……………………………………………………7……………………………………………………8 銀行方面的風(fēng)險……………………………………………………………94 信用證風(fēng)險的防范措施………………………………………………………105 總結(jié)……………………………………………………………………………106 全文總結(jié)………………………………………………………………………10