外贸交易往来过程中，一些企业在收取信用证时并没有关注到其是远期信用证还是即期信用证，在合同达成之后才会发现这其中所存在的区别，这对于企业所带来的影响是非常大的，首先是安全性，其次是能够获得收款的时间问题，对于远期信用证而言，其付款时间是很长的，通常有一个月、两个月、三个月的差异，如果是一家资金雄厚的外贸企业，即使收取远期信用证所受到的影响也并不是很大，但相对于一些周转资金并不是很多的企业，会导致在企业生产过程中资金周转不灵。例如：
Dear Mr. Brown
It is gratifying that your company and our company have reached a preliminary agreement. The total value of the farm products you have purchased is 1 million yuan. You hope to get a 5% discount. We also hope to give this part of the discount. However, due to the relatively high price of the farm products purchased this year, for example If this part of the discount is offered, we will not be able to make any profit. If you purchase more than $2 million after the conclusion of this business transaction, we will give you a 3% discount.
Another problem involves the letter of credit. Your company hopes to use a forward letter of credit in this transaction. It is difficult for us to conclude this transaction. The liquidity of funds in the process of purchasing agricultural products is relatively large, so the lack of liquidity will have a certain impact on our company. Therefore, our company At the beginning of the construction, there are corresponding internal regulations requiring that letters of credit collected in each foreign trade transaction should be based on L/C at sight. This may have some negative effects on your company. We are sorry for the problems arising from this, but the L/C is irreplaceable. This is the basis for achieving this transaction.
In addition, your proposal that we should be responsible for the transportation of the products and for the reduction of the insurance charges in the course of transportation has been reached by our managers. We are fully responsible for the transportation charges in the course of the transportation of the products, and we hope that the insurance charges in the course of the transportation will be borne by your company.
尊敬的布朗先生
贵公司和我公司能够达成初步共识是值得庆幸的事情，贵公司所购入的这批农贸产品总价值为100万元，贵公司希望能够获得5%的优惠，我公司也希望能够给出这一部分优惠，但由于在本年度农贸产品的收购价格相对较高，因此如果给出这一部分优惠，我公司将无法获得任何盈利，如贵公司在达成此笔商贸往来之后连续购入产品价格超过200万元，我公司会给出3%的优惠。
另外一个问题涉及到信用证，贵公司希望在本次交易中采用远期信用证，对于我公司而言要达成这笔交易是较为困难的，农贸产品收购过程之中资金的流动性相对较大，因此缺乏流动资金会对我公司造成一定影响，因此我公司在建设初期就有着相应的内部规定，要求在每笔对外商贸往来过程中所收取的信用证以即期信用证为主，这一点很有可能对贵公司造成一些负面影响，对此而产生的问题我公司深感抱歉，但在信用证方面是不可替换的。这是能够达成本次交易的基础所在。
此外，贵公司提出产品运输以及在运输过程中的保险减费用由我方负责，这一点我方管理人员已经达成相应共识，在产品运输过程中的运输费用我方可全权承担，而在运输过程之中的保险费用则希望由贵公司来承担。
从如上案例可以看到该公司希望选择即期信用证，原因就在于国际上有明文规定“A sight L / C is payable immediately after the issuing bank receives the documents usually within 5 banking days”毫无疑问，该信用证对于这家公司是有利的，而作为远期信用证其特点则在于“A usance letter of credit is generally divided into 30 days, 60 days and 90 days after sight. Take 30 days as an example, payment is made on the 30th day after the issuing bank receives the documents.” 正是因为这二者之间所具有的差异很大，因此该公司在回函之中才会重点提到“The company hopes to use the forward letter of credit in this transaction. It is difficult for our company to conclude this transaction. The liquidity of funds in the process of purchasing agricultural products is relatively large, so the lack of liquidity will have a certain impact on our company. Therefore, our company has corresponding internal regulations in the early stage of construction. We are sorry for the problems arising from the requirement that L/C at sight be the main credit received in the course of each business transaction.”
所以说在商贸往来过程之中企业对于信用证的选择并不能够一概而论，在相应的模板套用过程之中也要重点关注到该模板应用的企业属于哪一行业，这一领域之中对于资金流的要求是否很高，如果一家企业在产品销售过程中对于流动资金的要求不高，那么使用远期信用证是没有任何问题的，但如果这家企业相对规模较小，而且对于流动资金的要求也很高，这种状态之下选用远期信用证明显就不合适了，应该使用其他类型的信用证，在对外商贸往来过程之中对于信用证的问题一定要深刻了解，这是能够在此后关贸易往来中让公司获得最大利益的关键所在，对于这些一定不能马虎大意。
