信用证的种类介绍 - 国际贸易最重要的支付方式
信用证是以银行信用为背书开立，最重要的国际贸易付款方式之一。从事进出口贸易的业务员必须很好了解和掌握它，需要经常和银行联系（包括信用证审核，不符点处理等）；以及与进口商保持联系。
Letter of Credit (LC) is issued with bank credit as guarantee, one of the most important payment methods in international trade. Import/export professionals must understand it well, requiring frequent communication with banks (including LC review, discrepancy handling) and importers.
一、根据信用证是否可撤销分类 / Classification by Revocability
1. 可撤销信用证 (Revocable LC)：开证行可随时修改或撤销，对受益人保障低，国际贸易中极少使用。
1. Revocable LC: The issuing bank may modify or cancel anytime, offering low protection to beneficiary, rarely used in international trade.
2. 不可撤销信用证 (Irrevocable LC)：信用证一旦开出不可单方面修改，受益人收款有保障，使用最广泛。
2. Irrevocable LC: Cannot be unilaterally modified after issuance, ensures beneficiary's payment, most widely used.
二、根据付款时间分类 / Classification by Payment Time
1. 即期信用证 (Sight LC)：受益人可开具即期汇票收取货款。
1. Sight LC: Beneficiary can draw sight draft for immediate payment.
2. 远期信用证 (Usance LC)：受益人凭远期汇票收款，利息通常由出口商承担。
2. Usance LC: Payment upon maturity of time draft, interest usually borne by exporter.
三、根据是否可转让分类 / Classification by Transferability
1. 可转让信用证 (Transferable LC)：必须注明"可转让"，允许将金额全部或部分转让给第二受益人。
1. Transferable LC: Must state "transferable", allows full or partial transfer to second beneficiary.
2. 不可转让信用证 (Non-transferable LC)：未说明即为不可转让，但接受第三方单据条款可达到类似效果。
2. Non-transferable LC: Default status unless specified otherwise, but third-party documents clause may have similar effect.
四、根据是否保兑分类 / Classification by Confirmation
1. 保兑信用证 (Confirmed LC)：双重付款保证，但费用较高。
1. Confirmed LC: Double payment guarantee but higher cost.
2. 不保兑信用证 (Non-Confirmed LC)：仅开证行保证付款，最为常见。
2. Non-Confirmed LC: Only issuing bank's guarantee, most common.
五、其他重要类型 / Other Important Types
1. 预支信用证 (Anticipatory LC)：又称打包信用证，允许受益人提前支取部分货款。
1. Anticipatory LC: Also called Packing LC, allows partial advance payment.
2. 转开信用证 (Back to Back LC)：用于转口贸易，不暴露最终买卖方信息。
2. Back to Back LC: Used in entrepot trade, protects end buyer/seller information.
选择合适的信用证类型对国际贸易至关重要，需要根据交易性质、双方信任度和资金需求等因素综合考虑。
Choosing appropriate LC type is crucial for international trade, requiring comprehensive consideration of transaction nature, mutual trust and financing needs.
