Abstract: Along with its policy of opening to the outside world and entering the WTO, China has made tremendous progress in international trade. However, many problems inevitably occur, especially in the settlement of exchange. According to an International Chamber of Commerce’ Survey, L/C, as the way of payment, has accounted for 70% world trade. For a long time, the L/C is considered as “the life blood of the international commerce”, and it promotes and guarantees the rapid development of international trade. So the study on how to verify the soft term is of great realistic significance in the safety of account-settling. 

Key word: letter of credit, payment, verification, practical significance

摘要：随着中国的改革开放，特别是进入WTO以来，中国的对外贸易取的了突飞猛进的发展。从而由此产生了大量的有关问题。特别是有关的结汇，收汇问题，更成为中国企业走向世界的一个障碍。据国际商会的统计，采用信用证为支付手段的，占日常世界贸易的70％以上。长期以来，信用证被誉为“国际商业的生命线”，对国际贸易的快速发展发挥了巨大的推动和保障作用。所以，研究如何审核信用证中的软条款，对企业的安全收汇有非常重要的现实意义。

关键词：信用证, 支付,审核,现实意义