Firstly , this thesis inquires into the background of the advent and development of documentary credits , and analyzed the ways in which l / c promoted the development of international trade ; secondly , the thesis analyzed the advantages and disadvantages of l / c to its beneficiary , opener , and issuing bank 本文首先探讨了跟单信用证产生和发展的历史背景，以及信用证对国际贸易的促进作用，接着分析了信用证结算方式对其受益人、申请人和开证行而言的作用与不足。
The last chapter of the paper put emphasis on analyzing the problems may occur in the practice of master and performance of ucp500 : at first , concisely analyzed some problems should be paid attention to in the process of l / c practice , after that it mainly analyzed the regulations and performance of documents according to ucp500 , and at last the paper analyzed the principal risks in the practice of documentary credits , and some solve methods are presented accordingly 最后一章较为详细地分析了《 ucp500 》在业务实践中的掌握与运用等问题，首先简要分析了跟单信用证业务流程中应注意的一些问题，接着重点分析了《 ucp500 》对各种单据的规定及其运用，最后较为详细地分析了信用证结算实务中存在的主要风险，并相应地提出了主要的防范措施
As program director of ge corporate ? trading & licensing in 1990 after he completed technical sales training program , tyler ' s expanded work scope covered ge ' s company - to - country industrial & commercial cooperation programs in south korea , australia , thailand , vietnam , india , indonesia , malaysia , spain , denmark , turkey & canada 在1990年，完成技术性销售培训后，泰勒作为通用电器进出口信用证结算部的项目管理负责人，他把工作范围先后扩大到跨国间的工业和商业协作程序，并先后在韩国、澳大利亚、泰国、越南、印度、印度尼西亚、马来西亚、西班牙、丹麦、土耳其和加拿大推广。
