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1）信用证本身的说明
如：信用证号码和开证日期；
例：Number: L-02-1-03437
Place and Date of Issue:
New York , N.Y. 10249, U.S.A.
070930
2）兑付方式
即期付款、延期付款、承兑还是议付；
例：Bank of China by negotiation
3) 信用证的种类
是否可以撤销、是否经另一银行保兑、可否转让等；
例：Irrevocable Documentary Credit
4）信用证的当事人
必须记载的当事人：申请人、开证行、受益人、通知行。可能记载的当事人:保兑行、指定议付行、付款行、偿付行等。
Applicant: Crystal Kobe Ltd.
1410 Broadway. Room 300
New York, N.Y. 10018 U.S.A.
Issuing Bank: Bank of New York
Beneficiary: Shanghai NewDragon Co., Ltd.
27 Zhongshan Road E. 1,
Shanghai, PR China
Advising Bank：Bank of China, Shanghai Branch
5）汇票条款
包括汇票的种类，出票人、受票人、通知行等。此外，有的信用证还有指定的付款行、偿付行、承兑行、指定议付行等；
Draft at sight for full invoice value
6）货物条款
包括货物名称、规格、数量、包装、单价以及合约号码等。
Lady’s 55% acrylic 45% cotton knitted blouse
style No. H32331SE
order No.21SSC,-017
500 dozs at
USD48.50 per doz CIF3% New York
7）信用证的金额：
信用证的金额；币别代号、金额、加减百分率。
Currency USD Amount 23,522.50
(UNITED STATES DOLLARS TWENTY THREE THOUSAND FIVE HUNDRED AND TWENTY TWO AND FIFTY CENTS ONLY)
8）装运与保险条款：
包括运输方式、装运地和目的地、最迟装运日期、可否分批装运或转运。
From: Shanghai
For transportation to: New York
Not later than: 071120
9）单据条款：
说明要求提交的单据种类、份数、内容要求等，基本单据包括：商业发票、运输单据和保险单；其他单据有：检验证书、产地证、装箱单或重量单等。
DOCUMENTS REQUIRED
1. ORIGINAL SIGNED COMMERCIAL INVOICE IN QUADRUPLICATE INDICATING S／C N0．21SSG-017 0F SHANGHAI NEW DRAGON C0．，LTD．
2. PACKING LIST IN TRIPLICATE．
3. INSURANCE POLICY OR CERTIFICATE IN TWO FOLD AND ENDORSED IN BLANK FOR 110 PCT
OF FULL TOTAL INVOICE VALUE COVERING ALL RISKS，WAR RISKS AS PER THE RELEVANT 0CEAN MARINE CARGO CLAUSE OF P．I．C．C．DATED JAN．1st，l981．WITH CLAIMS，IF ANY，PAYABLE AT DESTINATl0N IN THE CURRENCY OF THE DRAFTS．
4. 3／3 SET OF ORIGINAL CLEAN ON BOARD MARINE BILL OF LADING MADE OUT CRYSTAL KOBE LTD．，l410 BROADWAY，ROOM 300 NEW YORK，NYl0018 U．S．A． NOTIFY ABOVE
MENTIONED APPLICANT WITH FULL ADRESS AND TEL N0．559—525—70000 AND MARKED “FREIGHT PREPAID”．
5. CERTIFICATE OF ORIGIN IN ONE ORIGINAL AND ONE COPY．
6. INSPECTl0N IS TO BE EFFECTED BEFORE SHIPMENT AND INSPECTION CERTIFICATES ARE REQUIRED TO ISSUED BY CHINA EXIT AND ENTRY INSPECl0N AND QUARANTINE BUREAU．
7. TEXTILE EXPORT LICENCE IN ONE ORIGINAL．
8. BENEFICIARY’S CERTIFICATE STATING THAT ALL DOCUMENTS HAS BEEN SENT T0 APPLICANT IMMEDIATELY AFTER SHIPMENT．
9. CERTIFIED COPY OF BENEFICIARY’S FAX TO APPLICANT (FAX N0．73423 FNCB HX)WITHIN 48 HOURS AFTER SHIPMENT ADVISING L／C N0．，NAME OF VESSEL，DATE，QUANTITY AND VALUE OF THE SHIPMENT．
10）其他规定（特殊条款）：
视具体交易的需要而定。如对交单期的说明、银行费用的说明。对议付行寄单方式、议付背书和索偿方法的指示。