ABSTRACT:With the development of economical globalization, China's foreign trade becomes more and more popular. Exporters would inevitably take risks when they are making profits from exportation. According to a scientific research, China uses L/C more frequently than any other country in the world in terms of exportation, and the losses caused by disoperation of L/C are obvious. After studying relevant theory of L/C and information I collect from my practical work, I hold that the exporters' losses caused by using the L/C largely derive from L/C discrepancies. Therefore, it is significant for exporters to learn the L/C discrepancies systematically.

　　　This paper is intended to analyze the relevant theory of L/C discrepancies, and furnish the exporters with a systematic method of learning the L/C discrepancies. The structure of this paper is arranged according to my study on relevant theory of L/C discrepancies, from the types of discrepancies, the causes, to the effects and the solutions to them.

Key words: discrepancies; documents matched; document matched the credit; dishonor; avoid losses

摘 要:随着改革开放的进一步深入，中国的对外贸易也越来越普遍。出口商在赚取利润的同时，也不可必免地承担一些潜在的风险。根据一项资料显示，在出口方面，中国是世界上使用L/C比例最大的一个国家，而由L/C的不恰当操作所引起的损失也就可见一斑了。作者通过学习L/C的相关理论，并结合自己的一些出口贸易的实践经验，认为出口商由于使用L/C所引起的经济风险和损失主要来源于L/C的不符点。因此，出口商一定要对不符点进行系统地认识。

　　本文将对L/C的不符点的相关理论进行分析，从而为中国出口商提供研究信用证不符点的系统方法。本文的结构是根据我对L/C相关理论的研究进行有序地编排的，从不符点的形式、产生的原因和影响、再到不同的解决方案。

关键词：不符点；单单相符；单证相符；拒付；避免损失