1.revocable L/C/irrevocable L/C 可撤銷信用証/不可撤銷信用証

2.confirmed L/C/unconfirmed L/C 保兌信用証/不保兌信用証

3.sight L/C/usance L/C 即期信用証/遠期信用証

4.transferable L/C(or)assignable L/C(or)transmissible L/C /untransferable L/C

可轉讓信用証/不可轉讓信用証

5.divisible L/C/undivisible L/C 可分割信用証/不可分割信用証

6.revolving L/C 循環信用証

7.L/C with T/T reimbursement clause 帶電匯條款信用証

8.without recourse L/C/with recourse L/C 無追索權信用証/有追索權信用証

9.documentary L/C/clean L/C 跟單信用証/光票信用証

10.deferred payment L/C/anticipatory L/C 延期付款信用証/預支信用証

11.back to back L/Creciprocal L/C 對背信用証/對開信用証

12.traveller's L/C(or:circular L/C) 旅行信用証

二﹛L/C Parties Concerned 有關當事人

1.opener 開証人

(1)applicant 開証人（申請開証人）

(2)principal 開証人（委托開証人）

(3)accountee 開証人

(4)accreditor 開証人（委托開証人）

(5)opener 開証人

(6)for account of Messrs 付（某人）帳

(7)at the request of Messrs 應（某人）請求

(8)on behalf of Messrs 代表某人

(9)by order of Messrs 奉（某人）之命

(10)by order of and for account of Messrs 奉（某人）之命并付其帳戶

(11)at the request of and for account of Messrs 應（某人）得要求并付其帳戶

(12)in accordance with instruction received from accreditors 根据已收到得委托開証人得指示

2.beneficiary 受益人

(1)beneficiary 受益人

(2)in favour of 以（某人）為受益人

(3)in one's favour 以﹛﹛為受益人

(4)favouring yourselves 以你本人為受益人

3.drawee 付款人（或稱受票人，指匯票）

(1)to drawn on (or :upon) 以（某人）為付款人

(2)to value on 以（某人）為付款人

(3)to issued on 以（某人）為付款人

4.drawer 出票人

5.advising bank 通知行

(1)advising bank 通知行

(2)the notifying bank 通知行

(3)advised through﹛bank 通過﹛﹛銀行通知

(4)advised by airmail/cable through﹛bank 通過﹛﹛銀行航空信/電通知

6.opening bank 開証行

(1)opening bank 開証行

(2)issuing bank 開証行

(3)establishing bank 開証行

7.negotiation bank 議付行

(1)negotiating bank 議付行

(2)negotiation bank 議付行

8.paying bank 付款行

9.reimbursing bank 償付行

10.the confirming bank 保兌行

三﹛Amount of the L/C 信用証金額

1.amount RMB¥﹛ 金額：人民幣

2.up to an aggregate amount of Hongkong Dollars﹛ 累計金額最高為港幣﹛﹛

3.for a sum (or :sums) not exceeding a total of GBP﹛ 總金額不得超過英鎊﹛﹛

4.to the extent of HKD﹛ 總金額為港幣﹛﹛

5.for the amount of USD﹛ 金額為美元﹛﹛

6.for an amount not exceeding total of JPY﹛ 金額的總數不得超過﹛﹛日元的限度

四﹛The Stipulations for the shipping Documents 跟單條款

1.available against surrender of the following documents bearing our credit

number and the full name and address of the opener 憑交出下列注名本証號碼和開証人的全稱及地址的單据付款

2.drafts to be accompanied by the documents marked(﹛)below 匯票須隨附下列注有（﹛）的單据

3.accompanied against to documents hereinafter 隨附下列單据

4.accompanied by following documents 隨附下列單据

5.documents required 單据要求

6.accompanied by the following documents marked(﹛)in duplicate 隨附下列注有（﹛）的單据一式兩份

7.drafts are to be accompanied by﹛ 匯票要隨附（指單据）﹛﹛

五﹛Draft(Bill of Exchange) 匯票

1.the kinds of drafts 匯票种類

(1)available by drafts at sight 憑即期匯票付款

(2)draft(s) to be drawn at 30 days sight 開立30天的期票

(3)sight drafs 即期匯票

(4)time drafts 原期匯票

2.drawn clauses 出票條款（注：即出具匯票的法律依据）

(1)all darfts drawn under this credit must contain the clause ﹛Drafts drawn

Under Bank of﹛credit No.﹛dated﹛﹛ 本証項下開具的匯票須注明﹛本匯票系憑﹛﹛銀行﹛﹛年﹛﹛月﹛﹛日第﹛號信用証下開具﹛的條款

(2)drafts are to be drawn in duplicate to our order bearing the clause ﹛Drawn

under United Malayan Banking Corp.Bhd.Irrevocable Letter of Credit No.﹛dated

July 12, 1978﹛ 匯票一式兩份，以我行為抬頭，并注明﹛根据馬來西亞聯合銀行1978年7月12日第﹛﹛號不可撤銷信用証項下開立﹛

(3)draft(s) drawn under this credit to be marked：﹛Drawn under﹛Bank L/C

No.﹛﹛Dated (issuing date of credit)﹛

根据本証開出得匯票須注明﹛憑﹛﹛銀行﹛﹛年﹛﹛月﹛﹛日（按開証日期）第﹛﹛號不可撤銷信用証項下開立﹛

(4)drafts in duplicate at sight bearing the clauses﹛Drawn under﹛L/C No.﹛dated﹛﹛

即期匯票一式兩份，注明﹛根据﹛﹛銀行信用証﹛﹛號，日期﹛﹛開具﹛

(5)draft(s) so drawn must be in scribed with the number and date of this L/C

開具的匯票須注上本証的號碼和日期

(6)draft(s) bearing the clause：﹛Drawn under documentary credit No.﹛(shown above)

of﹛Bank﹛ 匯票注明﹛根据﹛﹛銀行跟單信用証﹛﹛號（如上所示）項下開立﹛

六﹛Invoice 發票

1.signed commercial invoice 已簽署的商業發票

in duplicate 一式兩份

in triplicate 一式三份

in quadruplicate 一式四份

in quintuplicate 一式五份

in sextuplicate 一式六份

in septuplicate 一式七份

in octuplicate 一式八份

in nonuplicate 一式九份

in decuplicate 一式十份

2.beneficiary's original signed commercial invoices at least in 8 copies issued

in the name of the buyer indicating (showing/evidencing/specifying/declaration

of) the merchandise, country of origin and any other relevant information.

以買方的名義開具﹛注明商品名稱﹛原產國及其他有關資料，并經簽署的受益人的商業發票正本至少一式八份

3.Signed attested invoice combined with certificate of origin and value in 6

copies as reuired for imports into Nigeria. 以簽署的，連同產地証明和貨物价值的，輸入尼日利亞的聯合發票一式六份

4.beneficiary must certify on the invoice﹛have been sent to the accountee

受益人須在發票上証明，已將﹛﹛寄交開証人

5.4% discount should be deducted from total amount of the commercial invoice

商業發票的總金額須扣除4%折扣

6.invoice must be showed: under A/P No.﹛ date of expiry 19th Jan. 1981

發票須表明：根据第﹛﹛號購買証，滿期日為1981年1月19日

7.documents in combined form are not acceptable 不接受聯合單据