6、ntifthecreditisirrevocable-seeAmendmentstoDCs.Applicant n.申请人Onewhoappliestohisbanktoissueadocumentarycredit;inthemajorityofcreditsissuedtheapplicantisanimporterofgoods B 返回 Back-to-BackCredit 背对背信用证,转开信用证Acreditissuedagainstthesecuritybackofanothercredit(mast
7、ercredit)ontheunderstandingthatreimbursementwillstemfromdocumentseventuallypresentedunderthefirstcredit(mastercredit)issued-seeSpecialDCs.ItfollowsthereforethateachsideofaB/Btransactioncoverstheshipmentofthesamegoods.Beneficiary n. 受益人,受款人Apayeeorrecipient,usu