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From: DICT.TW English-Chinese Dictionary 英漢字典

 letter of credit
 信用証

From: Taiwan MOE computer dictionary

 letter of credit
 信用証 LC

From: Webster's Revised Unabridged Dictionary (1913)

 Let·ter, n.
 1. A mark or character used as the representative of a sound, or of an articulation of the human organs of speech; a first element of written language.
    And a superscription also was written over him in letters of Greek, and Latin, and Hebrew.   --Luke xxiii. 38.
 2. A written or printed communication; a message expressed in intelligible characters on something adapted to conveyance, as paper, parchment, etc.; an epistle.
    The style of letters ought to be free, easy, and natural.   --Walsh.
 3. A writing; an inscription. [Obs.]
    None could expound what this letter meant.   --Chaucer.
 4. Verbal expression; literal statement or meaning; exact signification or requirement.
    We must observe the letter of the law, without doing violence to the reason of the law and the intention of the lawgiver.   --Jer. Taylor.
    I broke the letter of it to keep the sense.   --Tennyson.
 5. Print. A single type; type, collectively; a style of type.
    Under these buildings . . . was the king's printing house, and that famous letter so much esteemed.   --Evelyn.
 6. pl. Learning; erudition; as, a man of letters.
 7. pl. A letter; an epistle. [Obs.]
 8. Teleg. A telegram longer than an ordinary message sent at rates lower than the standard message rate in consideration of its being sent and delivered subject to priority in service of regular messages. Such telegrams are called by the Western Union Company day letters, or night letters according to the time of sending, and by The Postal Telegraph Company day lettergrams, or night lettergrams.
 Dead letter, Drop letter, etc. See under Dead, Drop, etc.
 Letter book, a book in which copies of letters are kept.
 Letter box, a box for the reception of letters to be mailed or delivered.
 Letter carrier, a person who carries letters; a postman; specif., an officer of the post office who carries letters to the persons to whom they are addressed, and collects letters to be mailed.
 Letter cutter, one who engraves letters or letter punches.
 Letter lock, a lock that can not be opened when fastened, unless certain movable lettered rings or disks forming a part of it are in such a position (indicated by a particular combination of the letters) as to permit the bolt to be withdrawn.
    A strange lock that opens with AMEN.   --Beau. & Fl.
 -- Letter paper, paper for writing letters on; especially, a size of paper intermediate between note paper and foolscap. See Paper.
 Letter punch, a steel punch with a letter engraved on the end, used in making the matrices for type.
 Letters of administration Law, the instrument by which an administrator or administratrix is authorized to administer the goods and estate of a deceased person.
 Letter of attorney, Letter of credit, etc. See under Attorney, Credit, etc.
 Letter of license, a paper by which creditors extend a debtor's time for paying his debts.
 Letters close or Letters clause Eng. Law., letters or writs directed to particular persons for particular purposes, and hence closed or sealed on the outside; -- distinguished from letters patent. --Burrill.
 Letters of orders Eccl., a document duly signed and sealed, by which a bishop makes it known that he has regularly ordained a certain person as priest, deacon, etc.
 Letters patent, Letters overt, or Letters open Eng. Law, a writing executed and sealed, by which power and authority are granted to a person to do some act, or enjoy some right; as, letters patent under the seal of England.  The common commercial patent is a derivative form of such a right.
 Letter-sheet envelope, a stamped sheet of letter paper issued by the government, prepared to be folded and sealed for transmission by mail without an envelope.
 Letters testamentary Law, an instrument granted by the proper officer to an executor after probate of a will, authorizing him to act as executor.
 Letter writer. (a) One who writes letters. (b) A machine for copying letters. (c) A book giving directions and forms for the writing of letters.

From: Webster's Revised Unabridged Dictionary (1913)

 Cred·it n.
 1. Reliance on the truth of something said or done; belief; faith; trust; confidence.
    When Jonathan and the people heard these words they gave no credit unto them, nor received them.   --1 Macc. x. 46.
 2. Reputation derived from the confidence of others; esteem; honor; good name; estimation.
 John Gilpin was a citizen
 Of credit and renown.   --Cowper.
 3. A ground of, or title to, belief or confidence; authority derived from character or reputation.
    The things which we properly believe, be only such as are received on the credit of divine testimony.   --Hooker.
 4. That which tends to procure, or add to, reputation or esteem; an honor.
    I published, because I was told I might please such as it was a credit to please.   --Pope.
 5. Influence derived from the good opinion, confidence, or favor of others; interest.
    Having credit enough with his master to provide for his own interest.   --Clarendon.
 6. Com. Trust given or received; expectation of future playment for property transferred, or of fulfillment or promises given; mercantile reputation entitling one to be trusted; -- applied to individuals, corporations, communities, or nations; as, to buy goods on credit.
    Credit is nothing but the expectation of money, within some limited time.   --Locke.
 7. The time given for payment for lands or goods sold on trust; as, a long credit or a short credit.
 8. Bookkeeping The side of an account on which are entered all items reckoned as values received from the party or the category named at the head of the account; also, any one, or the sum, of these items; -- the opposite of debit; as, this sum is carried to one's credit, and that to his debit; A has several credits on the books of B.
 Bank credit, or Cash credit. See under Cash.
 Bill of credit. See under Bill.
 Letter of credit, a letter or notification addressed by a banker to his correspondent, informing him that the person named therein is entitled to draw a certain sum of money; when addressed to several different correspondents, or when the money can be drawn in fractional sums in several different places, it is called a circular letter of credit.
 Public credit. (a) The reputation of, or general confidence in, the ability or readiness of a government to fulfill its pecuniary engagements. (b) The ability and fidelity of merchants or others who owe largely in a community.
    He touched the dead corpse of Public Credit, and it sprung upon its feet.   --D. Webster.

From: WordNet (r) 2.0

 letter of credit
      n : a document issued by a bank that guarantees the payment of a
          customer's draft; substitutes the bank's credit for the
          customer's credit