答：信用证是由一家银行（开证行）依照客户（申请人）的要求和指示，或以自身的名义，向第三者（受益人）开立的，在符合信用证条款的条件下，凭规定的单证承担付款责任的一种信用凭证。性质：因为银行是第一付款人，其性质属于银行信用。特点：A，开证行负第一性的付款责任，B，信用证是一项自足文件，C，信用证业务是纯粹的单据业务。作用：采用信用证支付方式，对卖方安全收汇提供了保障，也使买方避免了预付货款的风险，有效解决了付款与交货问题上的矛盾，从而大大促进了国际贸易的发展。
六、操作题（共30分）
L/C 样 本
FROM: VOLKSBANK SCHORNDORF, HAMBURG, GERMANY
TO: BANK OF CHINA, HEBEI BRANCH
Form of Doc. Credit *40 A: IRREVOCABLE
Doc. Credit Number *20: 98-4-1520
Date of Issue 31C: 1998/11/18
Expiry *31 D: DATE 1999/01/18 IN THE COUNTRY OF BENEFICIARY
Applicant *50: LUCKY VICTORY INTERNATIONAL
STUTTGART STIR. 5,
D-84618, SCHORNDORF,
GERMANY
Beneficiary *59: HEBEI MACHINERY IMP. AND EXP. CORP (GROUP)
720 DONGFENG ROAD
SHIJIAZHUANG
CHINA
Amount *32B: Currency USD Amount 67200.00
Pos. / Neg. Tol. (%) 39A: 5/5
Available with /by *41D: ANY BANK
BY ACCEPTANCE
Draft at ······ 42C: DRAFTS AT 30 DAYS SIGHT
FOR FULL INVOICE VALUE
Drawee 42A: VOLKSBANK SCHORNDORF,
HAMBURG, GERMANY
Partial Shipments 43P: ALLOWED
Transshipment 43T: ALLOWED
Loading in Charge 44A: TIANJIN
For Transport to 44B: HAMBURG
Latest Date of Ship. 44C: 1999/01/03
Descript. of Goods 45A:
STAINLESS STEEL SPADE HEAD，
ART. NO. S821/29099, 4500PCS, USD9.60 PER PC.，
ART. NO. F807/22199, 2500PCS, USD9.60 PER PC.，
AS PER S/C NO. 98HM23600256 DATED NOV. 10, 1998.
CIF HAMBURG
Documents required 46A:
+SIGNED COMMERCIAL INVOICE IN TRIPLICATE.
+FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER OF WIM BOSMAN BV, P. O. BOX 54064, NL-3008, JB HAMBURG, MARKED “FREIGHT PREPAID” AND NOTIFY APPLICANT.
+GSP CERTIFICATE OF ORIGIN FORM A
+PACKING LIST IN TRIPLICATE.