查看：2013年外销员考试《外贸英语函电》专项练习汇总

　　Letter translation

　　Dear Sirs,

　　The instructions from Browning & Sons, received through our Hong Kong office, we have opened an irrevocable letter of credit for $55,500 in your favor, valid until 30 November next. You have authority to draw on us at 60 days against this credit for the amount of your invoice upon shipment of 2000 tons of Steels to Browning & Sons.

　　Your drafts must be accompanied by the following documents, which are to be delivered to us against our acceptance of the draft， Bill of Lading in triplicate, Commercial Invoice, Insurance Certificate and Certificate of Origin.

　　Provided you fulfill the terms of the credit we will accept and pay on maturity the draft presented to us under this credit and if required, provide discounting facilities at currentrates.

　　Answers:

　　敬启着：

　　布朗宁父子公司的指示以通过香港办事处收到，我们已开出了以你方为收益人的金额是55，000美圆的不可撤消信用证。有效期至11月30日。你们有权就布朗宁父子公司的2000吨钢向我按金额开出期限为60天的汇票。

 　　你们的汇票必须随附下列单据，这些单据将在我们呈兑汇票是提交我们。提单一式三份，商业发票，保险单和原产地证。如你方履行信用证的条款，我方将呈兑并在到期时兑付本信用证项下的汇票。另外，如有要求，我们还可以按现行利率提供贴现的便利。