可以介绍一下back to back letter of credit吗？
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Back-to-back letters of credit consist of two letters of credit (LoCs) used together to finance a transaction. A back-to-back letter of credit is usually used in a transaction involving an intermediary between the buyer and seller, such as a broker, or when a seller must purchase the goods it will sell from a supplier as part of the sale to his buyer.
背靠背信用证涉及两份信用证，常用于涉及中间商（比如，经纪商）的交易，或卖方必须向供应商购买向其买方出售的货物。
Back-to-back letters of credit are actually made up of two distinct LoCs, one issued by the buyer's bank to the intermediary and the other issued by the intermediary's bank to the seller. With the original LC from the buyer's bank in place, the broker goes to his own bank and has a second LC issued, with the seller as the beneficiary.
实际上，两份信用证是不同的，一份信用证由买方的银行向中间商的银行出具，另一份信用证由中间商的银行向卖方出具。只要买方的银行出具了原始信用证，经纪商的银行就会以卖方为受益人出具第二份信用证。
The seller is thus ensured of payment upon fulfilling the terms of the contract and presenting the appropriate documentation to the intermediary's bank. In some cases, the seller may not even know who the ultimate buyer of the goods is.
一旦合同条款获得履行并向中间商的银行提交相应的文件，卖方即获得付款保证。在某些情况下，卖方甚至可能不知道最终买方是谁。
Back-to-back LCs essentially substitute the two issuing banks' credit to the buyer's and intermediary's and thus help facilitate trade between parties who may be dealing from great distances and who may not otherwise be able to verify one another's credit.
实质上，背靠背信用证是用两家开证行的信用替代买方和中间商的信用，为相距较远和无法以其他方式证实其他方信用的各方之间的交易提供了便利。
For example, assume that Company A is in the U.S. and sells heavy machinery. Broker B, a trading firm based in London, has learned that Company C, which is located in China, wants to purchase heavy machinery and has managed to broker a deal between the two companies. Company A is eager to sell but does not want to take on the risk of default of payment by Company C. Broker B wants to ensure that the trade is made and that it receives its commission.
例如，假设A公司位于美国，是一家销售重型机械的公司；B公司位于伦敦，是一家贸易公司。经了解，位于中国的C公司想要购买重型机械，因此B公司设法让双方达成交易。A公司想要出售但不愿意承担C公司不履行付款义务的风险。B公司希望能够确保达成交易，收到佣金。
Back to back LCs can be used to make sure the transaction goes through. Company C will go to a well-known financial institution in China and get it to issue an LC with Broker B as beneficiary. In turn, Broker B will use that LC to go to its own well-known financial institution in Germany and have it issue an LC to Company A.
背靠背信用证可以确保达成交易。C公司将会要求一家知名的中国金融机构出具一份以B公司（经纪人）为受益人的信用证。B公司将凭借上述信用证要求一家德国知名的金融机构向A公司出具信用证。
Company A can now ship its heavy machinery knowing that once the transaction is complete, it will be paid by the German bank. The broker is also assured of being paid. The credit risk has been removed from the transaction.
据此，A公司可以运输重型机械，因为一旦交易完成，德国银行将向其付款。经纪商同样获得付款保证。交易中的信用风险也就不存在。
来源：Investopedia
