第四節(jié)、 信用證中有關(guān)匯票條款舉例
有關(guān)匯票的條款常出現(xiàn)在信用證的開(kāi)始部分，一般的用語(yǔ)有：
⑴We hereby issue our irrevocable letter of credit No。194956 available with any bank in China, at 90 days after Bill of Lading date by draft。
該條款要求出具提單后90天的匯票。
⑵Draft at 60 days sight from the date of presentation at your counter”.
該條款要求出具在議付行起算60天到期的遠(yuǎn)期匯票。
⑶Credit available with any bank in China, by negotiation, against presentation of beneficiary’s drafts at sight ,drawn on applicant in duplicate .
該條款要求受益人出具以開(kāi)證人為付款人的即期匯票。
⑷All drafts should be marked “Drawn under the Citibank, New York L/C No.1956717 dated 20040310
該條款要求所有匯票須顯示，依據(jù)花旗銀行紐約分行1956717號(hào)、日期20040310的信用證出具的。
⑸“This credit is available with The Hongkong and Shanghai Banking Corporation Ltd., Shanghai by negotiation against beneficiary’s drafts drawn under this L/C at sight basis.”
本信用證在上海匯豐銀行議付，隨附受益人即期匯票。
⑹還有一些信用證在匯票上帶有一些限制性條款，如：“This letter of credit is to be negotiated against the documents detailed herein a beneficiary’s drafts at 60 days after sight with Standard Chartered bank Shanghai”.
這樣的條款要求匯票的受款人為“上海標(biāo)準(zhǔn)渣打銀行”，實(shí)際上是限制了此信用證必須在上海渣打銀行議付。在制作匯票時(shí)，在匯票的 pay to the order of加上渣打銀行上海分行，即這樣表示：“ Pay to the order of Standard Chartered bank, Shanghai branch “.
⑺“The drafts at 90 days sight drawn on Bank of Tokyo Ltd, Tokyo branch. Usance drafts drawn under this L/C are to be negotiated at sight basis. Discount charges and acceptance commission are for account of accountee.”
此信用證規(guī)定受益人須開(kāi)立90天的“遠(yuǎn)期匯票”，但是出口商卻“即期”可以議付該信用證。因條款中規(guī)定承兌費(fèi)和貼現(xiàn)費(fèi)由開(kāi)證人負(fù)擔(dān)，因此對(duì)于出口商來(lái)說(shuō)，就是“即期信用證”，這就是通常所說(shuō)的“假遠(yuǎn)期”。
還有一些信用證不需要“匯票”，其信用證的條款有時(shí)是這樣表示的：
（1）、This credit is available with/by Nordea Bank Norge Asa Oslo” for currency USD amount5,000.-.
（2）、 “Documentary Credit available with yourselves by payment against presentation of the documents detailed herein”.
第四章、商業(yè)發(fā)票（COMMERCIAL INVOICE）
商業(yè)發(fā)票是出口方向進(jìn)口方開(kāi)列發(fā)貨價(jià)目清單，是買賣雙方記賬的依據(jù)，也是進(jìn)出口報(bào)關(guān)交稅的總說(shuō)明。商業(yè)發(fā)票是一筆業(yè)務(wù)的全面反映，內(nèi)容包括商品的名稱、規(guī)格、價(jià)格、數(shù)量、金額、包裝等，同時(shí)也是進(jìn)口商辦理進(jìn)口報(bào)關(guān)不可缺少的文件，因此商業(yè)發(fā)票是全套出口單據(jù)的核心，在單據(jù)制作過(guò)程中，其余單據(jù)均需參照商業(yè)發(fā)票繕制。
Issuer:浙江對(duì)外貿(mào)易進(jìn)出口公司
ZHEJIANG FOREIGN TRADE
IMP. AND EXP. CORPORATION
09 Tianmushan Road, Hangzhou, China
To:商業(yè)發(fā)票
COMMERCIAL INVOICE
NO.DATE
Transport details:Terms of PaymentL/C NO.
From:
To: Country of Origin
By VesselCHINA
Marks & Nos.Description of GoodsQuantityUnit PriceAmount
有關(guān)匯票的條款常出現(xiàn)在信用證的開(kāi)始部分，一般的用語(yǔ)有：
⑴We hereby issue our irrevocable letter of credit No。194956 available with any bank in China, at 90 days after Bill of Lading date by draft。
該條款要求出具提單后90天的匯票。
⑵Draft at 60 days sight from the date of presentation at your counter”.
該條款要求出具在議付行起算60天到期的遠(yuǎn)期匯票。
⑶Credit available with any bank in China, by negotiation, against presentation of beneficiary’s drafts at sight ,drawn on applicant in duplicate .
該條款要求受益人出具以開(kāi)證人為付款人的即期匯票。
⑷All drafts should be marked “Drawn under the Citibank, New York L/C No.1956717 dated 20040310
該條款要求所有匯票須顯示，依據(jù)花旗銀行紐約分行1956717號(hào)、日期20040310的信用證出具的。
⑸“This credit is available with The Hongkong and Shanghai Banking Corporation Ltd., Shanghai by negotiation against beneficiary’s drafts drawn under this L/C at sight basis.”
本信用證在上海匯豐銀行議付，隨附受益人即期匯票。
⑹還有一些信用證在匯票上帶有一些限制性條款，如：“This letter of credit is to be negotiated against the documents detailed herein a beneficiary’s drafts at 60 days after sight with Standard Chartered bank Shanghai”.
這樣的條款要求匯票的受款人為“上海標(biāo)準(zhǔn)渣打銀行”，實(shí)際上是限制了此信用證必須在上海渣打銀行議付。在制作匯票時(shí)，在匯票的 pay to the order of加上渣打銀行上海分行，即這樣表示：“ Pay to the order of Standard Chartered bank, Shanghai branch “.
⑺“The drafts at 90 days sight drawn on Bank of Tokyo Ltd, Tokyo branch. Usance drafts drawn under this L/C are to be negotiated at sight basis. Discount charges and acceptance commission are for account of accountee.”
此信用證規(guī)定受益人須開(kāi)立90天的“遠(yuǎn)期匯票”，但是出口商卻“即期”可以議付該信用證。因條款中規(guī)定承兌費(fèi)和貼現(xiàn)費(fèi)由開(kāi)證人負(fù)擔(dān)，因此對(duì)于出口商來(lái)說(shuō)，就是“即期信用證”，這就是通常所說(shuō)的“假遠(yuǎn)期”。
還有一些信用證不需要“匯票”，其信用證的條款有時(shí)是這樣表示的：
（1）、This credit is available with/by Nordea Bank Norge Asa Oslo” for currency USD amount5,000.-.
（2）、 “Documentary Credit available with yourselves by payment against presentation of the documents detailed herein”.
第四章、商業(yè)發(fā)票（COMMERCIAL INVOICE）
商業(yè)發(fā)票是出口方向進(jìn)口方開(kāi)列發(fā)貨價(jià)目清單，是買賣雙方記賬的依據(jù)，也是進(jìn)出口報(bào)關(guān)交稅的總說(shuō)明。商業(yè)發(fā)票是一筆業(yè)務(wù)的全面反映，內(nèi)容包括商品的名稱、規(guī)格、價(jià)格、數(shù)量、金額、包裝等，同時(shí)也是進(jìn)口商辦理進(jìn)口報(bào)關(guān)不可缺少的文件，因此商業(yè)發(fā)票是全套出口單據(jù)的核心，在單據(jù)制作過(guò)程中，其余單據(jù)均需參照商業(yè)發(fā)票繕制。
Issuer:浙江對(duì)外貿(mào)易進(jìn)出口公司
ZHEJIANG FOREIGN TRADE
IMP. AND EXP. CORPORATION
09 Tianmushan Road, Hangzhou, China
To:商業(yè)發(fā)票
COMMERCIAL INVOICE
NO.DATE
Transport details:Terms of PaymentL/C NO.
From:
To: Country of Origin
By VesselCHINA
Marks & Nos.Description of GoodsQuantityUnit PriceAmount