三、信用證的基本內(nèi)容
英文原文：An L/C can be opened by mail, by cable, or by SWIFT. Although there are no uniform forms covering an L/C, their contents are basically the same.
注釋：cable: 電報(bào) SWIFT ( Society for Worldwide Interbank Financial Telecommunication) ：環(huán)球銀行間金融電訊協(xié)會(huì) uniform form: 統(tǒng)一格式
中文意思：信用證可以通過(guò)郵件，電報(bào)以及SWIFT格式開(kāi)立。盡管信用證沒(méi)有統(tǒng)一的格式，但其內(nèi)容基本一樣。
英文原文：They include all the important terms and conditions of the sales contract signed by the two parties: documents required, the banker’s undertaking clauses, and any special conditions in the L/C.
注釋：documents required: 單證要求 banker: 銀行 clause: 條款
中文意思：這些基本內(nèi)容包括所有買賣方雙方簽署的合同中的重要條款：?jiǎn)巫C要求，銀行保證條款，以及其他信用證的特別規(guī)定。
四、跟單信用證的基本程續(xù)(考試重點(diǎn))
www.examw.com 三個(gè)基本步驟：
1、issuance of the L/C 信用證開(kāi)立
英文原文：The process of a buyer applying for and opening a documentary credit at the issuing bank, and the issuing bank’s notification of the L/C to the seller through the advising bank. 信用證開(kāi)立是買方向開(kāi)證行申請(qǐng)開(kāi)立信用證，通過(guò)通知行向賣方發(fā)出開(kāi)證行開(kāi)證通知。
注釋：process: 過(guò)程，程序 notification: 通知，通知書
2、Amendment to the L/C if necessary 如需對(duì)信用證進(jìn)行修改
英文原文：The process whereby the terms and conditions of a documentary credit may be modified after the credit has been issued. 在信用證開(kāi)立后如需對(duì)跟單信用證的條款進(jìn)行更改需進(jìn)行信用證的修改。
注釋：amendment: 修正, 改正, 修訂 whereby: 因此，為何，由此 modify: 變更，修改
3、utilization and settlement 使用和支付
英文原文：The process whereby the seller ships the goods, transfers the documents from the seller to the buyer through banks, and transfers the proceeds from the buyer to the seller through banks in different ways (the settlement). 這一過(guò)程是賣方裝運(yùn)貨物，將單證通過(guò)因銀行轉(zhuǎn)讓給買方，并且再由買方通過(guò)銀行向賣方通過(guò)各種途徑付款。
注釋：settlement: 結(jié)算 transfer: 轉(zhuǎn)讓，轉(zhuǎn)移，讓渡
注：上述三個(gè)步驟是信用證操作的基本步驟，但是具體實(shí)施步驟因信用證的不同而有所不同。
英文原文：An L/C can be opened by mail, by cable, or by SWIFT. Although there are no uniform forms covering an L/C, their contents are basically the same.
注釋：cable: 電報(bào) SWIFT ( Society for Worldwide Interbank Financial Telecommunication) ：環(huán)球銀行間金融電訊協(xié)會(huì) uniform form: 統(tǒng)一格式
中文意思：信用證可以通過(guò)郵件，電報(bào)以及SWIFT格式開(kāi)立。盡管信用證沒(méi)有統(tǒng)一的格式，但其內(nèi)容基本一樣。
英文原文：They include all the important terms and conditions of the sales contract signed by the two parties: documents required, the banker’s undertaking clauses, and any special conditions in the L/C.
注釋：documents required: 單證要求 banker: 銀行 clause: 條款
中文意思：這些基本內(nèi)容包括所有買賣方雙方簽署的合同中的重要條款：?jiǎn)巫C要求，銀行保證條款，以及其他信用證的特別規(guī)定。
四、跟單信用證的基本程續(xù)(考試重點(diǎn))
www.examw.com 三個(gè)基本步驟：
1、issuance of the L/C 信用證開(kāi)立
英文原文：The process of a buyer applying for and opening a documentary credit at the issuing bank, and the issuing bank’s notification of the L/C to the seller through the advising bank. 信用證開(kāi)立是買方向開(kāi)證行申請(qǐng)開(kāi)立信用證，通過(guò)通知行向賣方發(fā)出開(kāi)證行開(kāi)證通知。
注釋：process: 過(guò)程，程序 notification: 通知，通知書
2、Amendment to the L/C if necessary 如需對(duì)信用證進(jìn)行修改
英文原文：The process whereby the terms and conditions of a documentary credit may be modified after the credit has been issued. 在信用證開(kāi)立后如需對(duì)跟單信用證的條款進(jìn)行更改需進(jìn)行信用證的修改。
注釋：amendment: 修正, 改正, 修訂 whereby: 因此，為何，由此 modify: 變更，修改
3、utilization and settlement 使用和支付
英文原文：The process whereby the seller ships the goods, transfers the documents from the seller to the buyer through banks, and transfers the proceeds from the buyer to the seller through banks in different ways (the settlement). 這一過(guò)程是賣方裝運(yùn)貨物，將單證通過(guò)因銀行轉(zhuǎn)讓給買方，并且再由買方通過(guò)銀行向賣方通過(guò)各種途徑付款。
注釋：settlement: 結(jié)算 transfer: 轉(zhuǎn)讓，轉(zhuǎn)移，讓渡
注：上述三個(gè)步驟是信用證操作的基本步驟，但是具體實(shí)施步驟因信用證的不同而有所不同。