在同際貿易的實務中進出口雙方愿意采用補償貿易，合作生產來料加工和
來件裝配等貿易方式予以合作。為了適應這種貿易方式可采用對開信用證
（Reciprocal Letter of Credit），合作雙方須訂立兩份契約 ，一份是進口原料
或零配件的契約，一份是產品出口的契約，以保證進出口平衡。簽訂兩份契約
須開立兩份信用證以實現契約條款。
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.
