現將信用證條款和議付單證解讀如下：
一、信用證種類Kinds of L/C
1. revocable L/C irrevocable L/C 可撤銷信用證/不可撤銷信用證
2.confirmed L/C unconfirmed L/C 保兌信用證/不保兌信用證
3.sight L/C usance L/C 即期信用證/遠期信用證
4.transferable L/C(or)assignable L/C(or)transmissible L/C untransferable L/C
可轉讓信用證/不可轉讓信用證
5.divisible L/C undivisible L/C 可分割信用證/不可分割信用證
6.revolving L/C 循環信用證
7.L/C with T/T reimbursement clause 帶電匯條款信用證
8.without recourse L/C with recourse L/C 無追索權信用證/有追索權信用證
9.documentary L/C clean L/C 跟單信用證/光票信用證
10.deferred payment L/C anticipatory L/C 延付信用證/預支信用證
11.back to back L/C reciprocal L/C 對背信用證/對開信用證
12.traveller's L/C(or:circular L/C) 旅行信用證
二、信用證有關各方名稱 Names of Parties Concerned
1. opener 開證人
(1)applicant 開證人（申請開證人）
(2)principal 開證人（委託開證人）
(3)accountee 開證人
(4)accreditor 開證人（委託開證人）
(5)opener 開證人
(6)for account of Messrs 付（某人）帳
(7)at the request of Messrs 應（某人）請求
(8)on behalf of Messrs 代表某人
(9)by order of Messrs 奉（某人）之命
(10)by order of and for account of Messrs 奉（某人）之命並付其帳戶
(11)at the request of and for account of Messrs 應（某人）得要求並付其帳戶
(12)in accordance with instruction received from accreditors
根據已收到得委託開證人得指示
2.beneficiary 受益人
(1)beneficiary 受益人 (2)in favour of 以（某人）為受益人
(3)in one's favour 以...為受益人 (4)favouring yourselves 以你本人為受益人
3.drawee 付款人（或稱受票人，指匯票）
(1)to drawn on (or :upon) 以（某人）為付款人
(2)to value on 以（某人）為付款人 (3)to issued on 以（某人）為付款人
4.drawer 出票人
5.advising bank 通知行
(1)the notifying bank 通知行
(2)advised through…bank 通過……銀行通知
(3)advised by airmail/cable through…bank 通過……銀行航空信/電通知
6.opening bank 開證行
(1)issuing bank 開證行 (3)establishing bank 開證行
7.negotiation bank 議付行
(1)negotiating bank 議付行
8.paying bank 付款行
9.reimbursing bank 償付行
10.the confirming bank 保兌行
三、 信用證金額Amount of the L/C
1. amount RMB￥… 金額：人民幣
2.up to an aggregate amount of Hongkong Dollars… 累計金額最高為港幣……
3.for a sum (or :sums) not exceeding a total of GBP… 總金額不得超過英鎊……
4.to the extent of HKD… 總金額為港幣……
5.for the amount of USD… 金額為美元……
6.for an amount not exceeding total of JPY… 金額的總數不得超過……日元的限度
四、裝運單據的規定The Stipulations for the shipping Documents
1. available against surrender of the following documents bearing our credit number and the full name and address of the opener
憑交出下列注名本證號碼和開證人的全稱及地址的單據付款
2.drafts to be accompanied by the documents marked(×)below
匯票須隨附下列注有（×）的單據
3.accompanied against to documents hereinafter 隨附下列單據
4.accompanied by following documents 隨附下列單據
5.documents required 單據要求
6.accompanied by the following documents marked(×)in duplicate
隨附下列注有（×）的單據一式兩份
7.drafts are to be accompanied by… 匯票要隨附（指單據）……
五、匯票 Draft (Bill of Exchange)
1.the kinds of drafts 匯票種類
(1)available by drafts at sight 憑即期匯票付款
(2)draft(s) to be drawn at 30 days sight 開立30天的期票
(3)sight drafts 即期匯票
(4)time drafts 遠期匯票
2.drawn clauses 出票條款（註：即出具匯票的法律依據）
(1) all drafts drawn under this credit must contain the clause 「Drafts drawn Under Bank of…credit No.…dated…」
本證項下開具的匯票須註明「本匯票系憑…行…年…月…日第…號信用證下開具」的條款
(2)drafts are to be drawn in duplicate to our order bearing the clause 「Drawn under United Malayan Banking Corp.Bhd. Irrevocable Letter of Credit No.…dated July 12, 1978」
匯票一式兩份，以我行為抬頭，並註明「根據馬來西亞聯合銀行1978年7月12日第……號不可撤銷信用證項下開立」
(3)draft(s) drawn under this credit to be marked：「Drawn under…Bank L/C No.…Dated (issuing date of credit)」
根據本證開出得匯票須註明「憑…銀行…年…月…日（按開證日期）第…號不可撤銷信用證項下開立」
(4)drafts in duplicate at sight bearing the clauses「Drawn under…L/C No.…dated…」即期匯票一式兩份，註明「根據……銀行信用證……號，日期……開具」
(5)draft(s) so drawn must be in scribed with the number and date of this L/C 開具的匯票須註上本證的號碼和日期
(6)draft(s) bearing the clause：「Drawn under documentary credit No.…(shown above) of…Bank」
匯票註明「根據……銀行跟單信用證……號（如上所示）項下開立」
六、發票Invoice
1. signed commercial invoice 已籤署的商業發票
in duplicate 一式兩份； in triplicate 一式三份； in quadruplicate 一式四份；
in quintuplicate 一式五份； in sextuplicate 一式六份； in septuplicate 一式七份； in octuplicate 一式八份； in nonuplicate 一式九份； in decuplicate 一式十份
2.beneficiary's original signed commercial invoices at least in 8 copies issued in the name of the buyer indicating (showing/evidencing/specifying/declaration of) the merchandise, country of origin and any other relevant information.
以買方的名義開具、註明商品名稱、原產國及其他有關資料，並經籤署的受益人的商業發票正本至少一式八份
3.Signed attested invoice combined with certificate of origin and value in 6 copies as reuired for imports into Nigeria.
以籤署的，連同產地證明和貨物價值的，輸入奈及利亞的聯合發票一式六份
4.beneficiary must certify on the invoice…have been sent to the accountee 受益人須在發票上證明，已將……寄交開證人
5. 4% discount should be deducted from total amount of the commercial invoice 商業發票的總金額須扣除4%折扣
6.invoice must be showed: under A/P No.… date of expiry 19th Jan. 1981
發票須表明：根據第……號購買證，滿期日為1981年1月19日
7.documents in combined form are not acceptable 不接受聯合單據
8.combined invoice is not acceptable 不接受聯合發票
七、提單Bill of Loading
1. full set shipping (company's) clean on board bill(s) of lading marked "Freight Prepaid" to order of shipper endorsed to … Bank, notifying buyers
全套裝船（公司的）潔淨已裝船提單應註明「運費付訖」，作為以裝船人指示為抬頭、背書給……銀行，通知買方
2.bills of lading made out in negotiable form 作成可議付形式的提單
3.clean shipped on board ocean bills of lading to order and endorsed in blank marked "Freight Prepaid" notify: importer(openers, accountee)
潔淨已裝船的提單空白抬頭並空白背書，註明「運費付訖」，通知進口人（開證人）
4.full set of clean "on board" bills of lading/cargo receipt made out to our order/to order and endorsed in blank notify buyers M/S … Co. calling for shipment from China to Hamburg marked "Freight prepaid" / "Freight Payable at Destination"
全套潔淨「已裝船」提單/貨運收據作成以我（行）為抬頭/空白抬頭，空白背書，通知買方……公司，要求貨物自中國運往漢堡，註明「運費付訖」/「運費在目的港付」
5.bills of lading issued in the name of… 提單以……為抬頭
6.bills of lading must be dated not before the date of this credit and not later than Aug. 15, 1977 提單日期不得早於本證的日期，也不得遲於1977年8月15日
7.bill of lading marked notify: buyer,「Freight Prepaid」「Liner terms」「received for shipment」 B/L not acceptable
提單註明通知買方，「運費預付」按「班輪條件」，「備運提單」不接受
8.non-negotiable copy of bills of lading 不可議付的提單副本
八、原產地證書 Certificate of Origin
1.certificate of origin of China showing 中國產地證明書
stating 證明 evidencing 列明 specifying 說明 indicating 表明 declaration of 聲明
2.certificate of Chinese origin 中國產地證明書
3.Certificate of origin shipment of goods of … origin prohibited
產地證，不允許裝運……的產品
4.declaration of origin 產地證明書（產地生明）
5.certificate of origin separated 單獨出具的產地證
6.certificate of origin "form A" 「格式A」產地證明書
7.genetalised system of preference certificate of origin form "A"
普惠制格式「A」產地證明書
九、裝箱單和重量單Packing List and Weight List
1.packing list detailing the complete inner packing specification and contents of each package
載明每件貨物之內部包裝的規格和內容的裝箱單
2.packing list detailing… 詳註……的裝箱單
3.packing list showing in detail… 註明……細節的裝箱單
4.weight list 重量單
5.weight notes 磅碼單（重量單）
6.detailed weight list 明細重量單
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