信用证的翻译

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2024年7月3日发(作者：)

14．4信用证的翻译

信用证是由银行发行的证书，授权持证者可从开证行，其支行或其他有关银行或机构提取

所述款项。它作为贸易上最重要的信用保证方法，代表买方的外汇银行，接手买方的委托，

保证其货款的支付。万一买方付不出货款，根据契约规定，银行必须履行向卖方付款的责任。

信用证是保证卖方收到汇票后即可收取货款的信用文件。在卖方将货物装船后，外汇银行

代替买方，开立汇票给卖方；卖方带着汇票和装船单据，到自己往来的外汇银行办理结算而

取得货款。

信用证由开证行（Opening Bank）通过通知行（Informing Bank）交给卖方。装船后，有

议付行（Negotiating Bank）结算后转回开证行。

14．4．1格式化和规范化

信用证的句式虽然句中缺少一定的成分，但却独立成句。例如：

Latest shipment Sep.10, 2005. 最近装船时间为2005年9月10 日。

Shipment from Dalian to Nagoya. 从大连运往名古屋的货物。

Each document to show B/L number and date and to be dated not earlier than 7 days from B/L

date. 显示提单编号和日期的每张信用证，其开具日期不得早于提单日期7天。

All correspondence to be sent to City Bank import services department. 请将所有的信件送到

花旗银行进口部。

Transshipment prohibited. 禁止转运。

14．4．2 专业术语的使用

信用证因为具有国际通用性，意义精确严谨，文体特色鲜明，因此常使用专业术语。为了

描述进出口流程的各个环节和与此相关的各类单据，信用证使用大量表意清楚的专业术语。

翻译时必须熟悉该专业知识和专业表达法，否则会贻笑大方。比如有关信用证类别的词汇：

documentary L/C 跟单信用证

clean L/C 光票信用证

reciprocal L/C 对开信用证

irrevocable L/C 不可撤销信用证

又如有关当事人的词汇：

party 当事人

applicant/principal 开证申请人

beneficiary 受益人

issuing bank 开证行

再如表示单据的词汇：

draft 汇票

invoice 发票

packing list 装箱单

bill of lading(B/L) 提单

inspection certificate 检验证书

fumigation certificate 熏舱证书

下面再举例说明：

back-to-back (letter of) credit 背对背信用证/转开信用证

bona fida holder 善意持有人

议付行向受益人垫付资金、买入跟单汇票后，即成为汇票持有人，也就是善意持有人。

proforma invoice(拉丁语)形式发票，也称为“预开发票”或“估价发票”，是进出口商为

了向其本国当局申请进口许可证或请求核批外汇，在未成交前要求出口商将拟出售成交的商

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品名称、单价、规格等条件开立的一份参考性发票。

不可撤销的信用证的格式（英汉对照）

IRREVOCABLE LETTER OF CREDIT 不可撤销信用证

Irrevocable Credit No._______ Date:__________

不可撤销信用证编号：_______ 日期：_______

All drafts drawn must be 全部汇票必须注明：

Marked: “Drawn under Credit No.______” “根据信用证_______号开出”

Messrs.______(Beneficiary) 受益人：_______

Gentlemen,

You are authorized to value on _______ Bank(Bank on which to draw) for the account of

(client) up to the aggregate amount of (currency) by drawing your draft within ___ days for

___%(percentage) invoice cost of Consular Invoice, accompanied by Bills of Lading and

Commercial Invoice (evidencing shipment of the commodity). Bills of Lading must be dated no

later than (date).

敬启者：

兹授权贵方向________银行（议付行）开出付款人为_______（委托人），金额限于_______

（货币），有效期为_______(天)，按领事发票面值的______为票额的汇票。并凭下列单据议

付：提单、商业发票（证明货物已装船）。提单日期不迟于_______（日期）。

A copy of the Consular Invoice, Commercial Invoice, and Bill of Lading must be mailed to

(Issuing Bank or Paying Bank), and a statement to that effect must be attached to the draft.

领事发票、商业发票副本及提单须邮寄至_______（开证行或付款行），并将交单说明附于

汇票后。

We hereby agree with the drawers, endorsers, and bona fida holders of drafts drawnin

compliance with the terms of the credit that such drafts shall be dully honored on presentation and

paid at maturity.

Yours very truly,

Signature_______

本行向出票人、背书人及正当汇票持有人表示同意，凡符合本信用证所列条件的汇票，本

行将见票按期支付。

顺致谢意

签字________

课内练习：

请翻译以下信用证常用的句子。

1. We are pleased to inform you that we have opened an irrevocable and confirmed L/C.

2. As your L/C was negotiated through one of our bankers, please open a general L/C.

3. As this L/C is an open L/C, the negotiating bank is at your opinion.

4. We are glad to inform you that we have opened an L/C of U.S. $88,000.

(We are pleased to let you know that our opening of L/C of U.S. $88,000.)

5. As you have not executed the order within the validity of L/C, we will make a cancellation of

L/C.

6. As the balance of L/C is U.S.$80,000, please make shipment within the amount.

7. We think the details of L/C will be found on your close checking of the L/C.

8. We think the credit opened by us will be with you through the informing bank at the latest by

the end of this week.

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9. According to your request for opening L/C, we are pleased to inform you that we have

airmailed today through the Bank of China an irrevocable L/C for U.S. $1,256,000 in favor

the New York Trading Co., Inc. on the following terms and conditions.

10. We have instructed the Bank of China to open an irrevocable letter of credit for U.S. $188,000.

This will be advised by the bankers’ correspondents, Beijing City Commercial Bank. They

will accept your draft on them at 30 days after sight for the amount of your invoice. The credit

is valid until January 20.

11. The letter of credit covering your order No.89 has not yet reached us in spite of our repeated

requests.

12. We have been working on the manufacturers to execute your order at higher prices.

13. Therefore we request you open an L/C urgently so that we can make the shipment stipulated.

14. Your order has been accepted on FOB basis.

15. Your L/C is described as C&F basis and some differences will be made between the invoice

amount and the amount you require.

16. Therefore please amend the price of your L/C to FOB basis.

17. We are pleased to confirm your order for PCs amounting to US$238,000.

18. As requested, we are preparing to make shipment by the end of June and would request you

open an irrevocable L/C in our favor as soon as possible, valid until July 18.

参考译文

1. 本公司很高兴通知贵方，本公司已开立了一张不可撤销保兑信用证。

2. 由于贵方的信用证是经由我方的银行之一所让购，因此请开立一张无指定议付银行的一

般信用证。

3. 因本信用证未指定议付行，所以贵方可自行选择议付行。

4. 本公司很高兴通知贵方本公司已开立了一张金额为88 000美元的信用证。

5. 由于贵方未在信用证有效期内履行订单，本公司将取消信用证。

6. 由于信用证余额为80 000美元，请将装运费用控制在此数额以内。

7. 本公司认为如果贵方审读信用证是可以发现信用证细节的。

8. 本公司相信本公司所开立的信用证最迟将在本周末之前经由通知行到达贵处。

9. 本公司很高兴通知贵方，按贵公司开立信用证的要求，今天已航空邮寄出一张由中国银

行开立的不可撤销信用证，金额为1256 000美元，根据下列条款以纽约贸易公司为受益人。

10. 本公司已指示中国银行开立一张金额为188 000美元的不可撤销信用证。此信用证将由

中国银行的往来银行北京市商业银行来通知。该银行将按照贵方收据金额在见票后30天内

承兑贵方汇票。此信用证有效期至1月20日。

11. 然本公司一再要求，但本公司仍未收到贵方保兑编号89订单的信用证。

12. 本公司一直在设法使厂商以高成本执行贵方的订货。

13. 因此，本公司要求贵方尽快开立信用证，以便本公司按约装运。

14. 贵方的订单是以离岸价为准的。

15. 然而贵方的信用证是以成本加运费为准的，这样发票金额总数和贵方所要求的总数会有

些出入。

16. 因此，请将贵方信用证的金额改为以离岸价为准。

17. 本公司很乐意确认贵方金额为238 000美元的PC机订单。

18. 按照要求，本公司准备于6月底前装运这批货。同时本公司要求贵方尽快开立一张不可

撤销信用证，以本公司为受益人，有效期至7月18日。

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本文标签： 信用证公司贵方银行汇票