在同际贸易的实务中进出口双方愿意采用补偿贸易，合作生产来料加工和
来件装配等贸易方式予以合作。为了适应这种贸易方式可采用对开信用证
（Reciprocal Letter of Credit），合作双方须订立两份契约 ，一份是进口原料
或零配件的契约，一份是产品出口的契约，以保证进出口平衡。签订两份契约
须开立两份信用证以实现契约条款。
This credit shall not be available unless and until the reciprocal credit is
established by ×× Bank in favour of ×× for a sum of ×× covering
shipment from ×× to ××. This reciprocal credit in effect shall be advised by telex from ×× Bank to Beneficiary.
