信用证是标准的付款凭证，因此其格式也有相应的规范性。作为外贸人员，只有了解信用证的要素构成和格式要求，才能对信用证进行分辨和审核，从而维护企业和个人利益。
下面来看一个信用证的具体案例，以了解其构成和样式。
From: Citibank International, Losangeles, U.S.A.
TO: Bank of China Qinghai Branch Ranch, Qinghai, CHINA
27:Sequence of total 1/1
40A:Form of documentary credit irrevocable
20:Dcumentary credit number Cred1523349
31C: Date of issue 160906
40E: Applicable rules UCP Latest version
31D: Date and place of expiry 161102 U.S.A.
50: Applicant United overseas x x Corp xx Street A682 Losangeles U.S.A.
59: Beneficiary Qinghai x x CO.,LTD. x x Road
32B: Currency code, amount: USD50000, 00
39A: Precentage credit amount tolerance 10/10
41A: Available with by Citius33lax by deferrec payment
42P: Deferrec payment details At 90 Days After B/L Date
43P: Partial shipments Not allowed
43T: Transshipment Not allowed
44E: Port of loading/airport of departure Qingdao port, China
44F: Port of discharge/ airport of dedtination Losangeles port, U.S.A.
44C: Latest date of shipment 161017
45A: Description of goods and/or services
+Trade terms CIF Losangeles port, U.S.A.. Origin: China
+71000M of 100% Polyester woven dyed fabric
At USD0.75 Per M Width: 150cm,>180G/M2
46A: Documents required
+Signed commercial invoce in threefold
+Full set of clean on board ocean bill of lading made out to the order and blank endorsed, notify: applicant (full assress) marked freight prepaid
+Siged detailed packing list
+Certificate origin
47A: Addition condition 10pct more or less in amount and quantity allowed
71B: Charges all charges and commissions outside U.S.A. are for beneficiary's accoun
48: Period for presentation within 15 days after shipment but within the validity this credit
49: Confirmation instructions without
78: Nstructions to the paying/acceping/negotiating bank
At maturity date, upon receipt of complying documents C/O ourselves, we will cover the pemitting bank as per their instructions
