信用证由于可以先发货并且有银行承兑，对买卖双方都有保障，所以信用证是深受我们进出口双方的喜爱，目前用证付款方式为当前国际贸易中进出口商均容易接受的一种主要付款方式。我们先来看一份信用证样本：
Name of Issuing Bank Place and date of issue
The French Issuing BankParis, 1 January 2006
38 rue Francois lerThis Credit is advised through
75008 Paris, FranceThe American Advising Bank,
To: The American Exporter Co. Inc.486 Commerce Avenue,
17 Main StreetTampa, Florida
Tampa, Florida
Dear Sirs,
By request of account of The French Importer Co. 89 rue du Comnerce Paris, France we hereby issue an Irrevocable Documentary Credit No. 12345 for USD 100,000 (say US Dollars one hundred thousand only) to expire on March 29, 2006 in American available with the American Advising Bank, Tampa by negotiation at sight against beneficiary's draft(s) drawn on The French Issuing Bank and the documents detailed herein:
(1)Commercial Invoice, one original and three copies.
(2)Multimodal Transport Document issued to the order of the French Importer Co. marked freight prepaid and notify XYZ Custom House Broker Inc.
(3)Insurance Certificate covering the Institute Cargo Clauses and the Institute War and Strike Clauses for 110% of the invoice value blank endorsed.
(4)Certificate of Origin evidence goods to be of U.S.A. Origin.
(5)Packing List
Evidencing transportation of Machines and spare parts as per pro-forma invoice number 657 dated January 3, 2006 from Tampa, Florida to Paris, France not late than March 15,2006- CIP INCOTERMS 1990.
Partial shipment is allowed.
Transshipment is allowed.
Documents to be presented within 10 days after the date of the transport documents but within the validity of the credit.
We hereby engage with drawers and/or bona fide holders that drafts drawn and negotiated in conformity with the terms of Credit will be fully honored on presentation. The number and the date of the Credit and the name of our bank must be quoted on all drafts required.
Bank to bank instructions :…
Yours faithfully
The French Issuing Bank, Paris
(signature)
中文译本
开证行名称： 开证地点和日期
法兰西依休因银行 2006年1月1日
路法兰克勒大街38号 本信用证通过
750008，巴黎，法国 美利坚阿德外斯银行（传递通知书）
至：（受益人）美利坚进出口公司 （该行地址）商业大道486号
梅因大街17号 坦帕，弗洛里达州
坦帕，弗洛里达州
亲爱的先生：
应开证申请人法兰西进口公司（法国巴黎商业大街89号）的要求，我们在此开立编号为12345的不可撤消跟单信用证，金额为100000美元（大写：十万美元整），到期日为2006年3月29日美国时间，凭受益人出具给法兰西依休因银行的即期汇票以及如下所列的单据通过美利坚阿德外斯银行以议付方式兑现：
（1） 商业发票一份正本，三分副本
（2） 多式联运单据，做成法兰西进口公司的指示抬头，注明运费预付并通知XYZ通关经纪公司。
（3） 保险单，按发票价值的110%投保协会货物A险，协会战争险、罢工险，空白背书。
（4） 原产地证书，证明货物原产于美国。
（5） 装箱单。
货物为：机械零部件，根据2006年1月3日开出的编号为657的形式发票，从坦帕，弗洛里达州运到法国巴黎，不迟于2006年3月15日。贸易术语为CIP,根据1990年国际贸易术语解释通则版本。
允许分批装运。
允许中途转运。
单据必须在装船日后的10天内交出。但（交单日）无论如何必须在信用证的有效期之内
我们在此向善意持票人承诺，一旦交出符合信用证条款的单据和汇票，我们将保证付款。本银行的名称、本信用证的号码和开证日期必须在摘录所要求的汇票当中去
（开证）银行对（通知）银行的指示：
你最真诚的
法兰西依休因银行（签字）
但是我相信我们做过信用证的都知道，信用证几乎是不可能一次性通过的，需要不停的修改，我们会由于这样或那样的原因，审查信用证后，发现信用证和签订的合同条款不相符合。那么这个时候我们就需要去说服客户接受我们修改信用证的要求，我们一定要比较委婉的跟客户提出。我们下面就来看一下一份邮件样本：
Dear Sir:
It has been found in your L/C that the amount is USD1,000 short as against the total value of the S/C, we hope you will immediately approach your bank to increase the L/C amount by USD1,000.
Please note that unless we could receive your amendment advice by the end of this month we shall be unable to ship the goods before 31 Octomber and an extension of another month will be unavoidable.
Hope you can understand and timely cooperation, look forward to your reply。
Yours,
Lily.