可转让信用证与对背信用证之比较  

作　　者：刘晓伟[1] 

机构地区：[1]苏州经贸职业技术学院,江苏苏州215009

出　　处：《对外经贸》2011年第12期57-59,共3页FOREIGN ECONOMIC RELATIONS & TRADE

摘　　要：从业务流程、性质、信用证的数量与当事人、内容及各当事人面临的风险等方面对可转让信用证与对背信用证进行了详细的比较,旨在避免混淆,为读者提供对两证的全面理解。To assistant confused reader in fully understanding the differences between Transferable L/C and Back to back L/C, several key aspects concerning these two types of L/C are compared in detail which including operation flow, attribution, number of L/C used and parties involved, as well as their contents and special risks different parties confronted.

关 键 词：可转让信用证 对背信用证 比较 

分 类 号：F74[经济管理—国际贸易]