目前，存货成本过大、账实不符在我国大多数企业中普遍存在，中小企业老板的经营管理理念仍停留在粗放式的管理层次上，企业的存货无一套完整、健全的管理制度。故由此可看出，...

Then, I come up with an idea to make a study of this topic. From my point of view, it is not enough for the exporters only to know some basic knowledge about the L/C discrepancy if they want to handle it well. In other words, the exporters s...