国际贸易单证常用词汇和短语（中英对照）
1．L/C的性质与种类
irrevocable L/C／revocable L/C/
不可撤销信用证／可撤销信用证
confirmed L/C/unconfirmed L/C
保兑信用证/不保兑信用证
transferable L/C／non transferable L/C
可转让信用证/不可转让信用证
divisible L/C/indivisible L/C
可分割信用证/不可分割信用证
sight L/C/usance L/C
即期信用证/远期信用证
deferred payment L/C
延期付款信用证
anticipatory L/C
预支信用证
documentary L/C/clean L/C
跟单信用证/光票信用证
revolving L/C
循环信用证
back to back L/C
对背信用证
reciprocal L/C
对开信用证
L/C with/ without T/T reimbursement clause
带/不带电汇索偿条款信用证
with/ without recourse L/C
有/无追索权信用证
Uniform Customs and Practice for Documentary Credits （ICC No.500)
跟单信用证统一惯例(国际商会第500号出版物)
2．L/C的当事人
applicant
开证申请人
Beneficiary
受益人
Opening Bank, Issuing Bank
开证行
Advising Bank
通知行
Negotiation Bank, Negotiating Bank
议付行
Paying Bank
付款行
Confirming Bank
保兑行
Reimbursing Bank
偿付行
Drawer
出票人
Drawee
付款人
to Drawn on (upon)
以（某人）为付款人
3．单据与操作
Draft/ Bill of Exchane
汇票
Sight/ Time Draft
即期／远期汇票
Presentation
提示
Acceptance
承兑
Commercial／Customs Invoice
商业发票／海关发票
Endorsement
背书
T/T，Telegraphic Transfer
电汇
Collection
托收
D/P，Document Against Payment
付款交单
D/A，Document Against Acceptance
承兑交单
Trust Receipt (T/R)
信托收据
Packing List／WeightMemo
装箱单／重量单
Inspection Certificate
检验证书
Fumigation Certificate
熏蒸证明
Sanitary Certificate
卫生证书
Health Certificate
卫生健康证书
Certificate of Origin
原产地证书
Generalized System of Preference Certificate of Origin Form A
普惠制原产地证书FORM A
B/L，Bills of Lading
提单
Non-negotiable Copy of B/L
不可议付的副本提单
Clean on Board B/L
清洁已装船提单
Freight Prepaid
运费付讫
Freight to collect
运费到付
Insurance Policy／Certificate
保险单／保险凭证
Marine Insurance Policy
海运保险单
Ocean Marine Cargo Insurance Clauses
海洋运输货物保险条款
Risks & Cover
age
保险险别
F.P.A，Free From Particular Average
平安险
W.P.A，With Particular Average
水渍险
All Risks
一切险
War Risks
战争险
Additional Risks
附加险
Warehouse to Warehouse Clauses
仓至仓条款
4.国际惯例与组织
ICC, International Chamber of Commerce
国际商会
INCOTERMS 2000, International Commercial Terms 2000
《国际贸易术语解释通则2000年修订本》
UCP 500, Uniform Customs and Practice for Documentary Credit 1993 Version, ICC No.500 Publication
《跟单信用证统一惯例》国际商会500号出版物