How to read "L/C"which means letter of credit.thank you!

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How to read "L/C"which means letter of credit.thank you!
How to read "L/C"
which means letter of credit.
thank you!

How to read "L/C"which means letter of credit.thank you!
信用证（Letter of Credit）是银行出具的一种有条件的付款保证.
《跟单信用证统一惯例》对信用证有如下的定义：“跟单信用证”和“备用信用证”（以下统称“信用证”）,意指一项约定,不论其如何命名或描述,系指一家银行（“开征行”）应其客户（“申请人” 的要求和指示或以其自身的名义,在与信用证条款相符的条件下,凭规定的单据：1.向第三者("受益人")或其指定人付款,或承兑并支付受益人出具的汇票,或2.授权另一家银行付款,或承兑并支付该汇票,或3.授权另一家银行议付.”
在国际贸易中,上述信用证定义中的申请人是进口方,开证行是进口地银行,受益人是出口商.于是我们可以对信用证作这样的理
·信用证是开证行应进口方的请求向出口方开立的在一定条件下保证付款的凭证；
·付款的条件是出口方（受益人）向银行提交符合信用证要求的单据；
·在满足上述条件的情况下,由银行向出口方付款,或对出口方出具的汇票承兑并付款；
·付款人可以是开证行,也可以是开证行指定的银行.收款人可以是受益人,或者是其指定的银行.
对于信用证定义中表达的“约定”应特别注意以下两点：其一,由银行承诺付款.而在汇款和托收方式中,银行均未作出此种承诺.其二,条件是由受益人提交符合信用证要求的单据.在国际贸易中单据是第三者或当事人出具的履约证书,所以信用证的约定是要求受益人以单据的形式向银行证明自己已履行了合同义务,银行即向其支付货款.对一个实际上已履行了合同义务的出口商来说,耍提交这样的单据是能够做到的.因而信用证所提出的条件,并未对卖方构成合同义务的实质性的变更或添加.

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