Abstract:International trade, international methods of payment are money remittance, collection and letters of credit. The letter of credit adds a layer of bank payment of insurance and mutual distrust between buyer and seller to resolve the contradiction, this payment settlement of international trade has become widely used in the most important method of payment. But in fact there is still some risk. How to correctly grasp the letter of credit risks inherent in the business, reducing the risk of international trade disputes and has a certain significance. Further analysis of this settlement under the export enterprise credit risk and the corresponding preventive measures. Keywords:Letter of credit;Export;Risks;Prevention