2010年單證員考試輔導(dǎo)：匯票、裝箱單、重量單的制作（2）
來源：來源于網(wǎng)絡(luò)發(fā)布時間：2010-05-24 17:55:06
第二節(jié) 從Ｌ／Ｃ條款談匯票制作
實務(wù)中，信用證條款對匯票的要求不是很多，但因其作為貨款的結(jié)算工具（或支付手段），其重要性不言而喻，故絕不可掉以輕心。在繕制匯票時，具體應(yīng)注意以下幾個問題：
一、有關(guān)出票條款、出票份數(shù)／出票地點和出票日期問題
�、背銎睏l款和出票份數(shù)必須符合信用證規(guī)定
出票條款(DRAWN CLAUSE )是指開立匯票的依據(jù)，一般要求注明開證行名稱、地點、信用證號碼及開證日期。而出票份數(shù)則是指開出匯票的份數(shù)。在出口貿(mào)易中使用的匯票都是正本，常分為第一、第二正本，兩張正本匯票均具有同等法律效力，但只支付其中一份，且付一不付二，先到先付，后到不付。適合兩次寄單，以防中途遺失。對于歐洲有些國家，為節(jié)省印花稅，不要求匯票，只憑發(fā)票付款。實務(wù)中，常見的涉及出票條款和出票份數(shù)的有如下Ｌ／Ｃ條款：
例⑴：THIS CREDIT IS AVAILABLE WITH ANY BANK IN CHINA BY NEGOTIATION AGAINST PRESENTATION OF THE DOCUMENTS DETAILED HEREIN TOGETHER WITH THEIR DRAFT(S) IN DUPLICATE AT SIGHT FOR FULL C.I.F. INVOICE VALUE, DRAWN ON ISSUING BANK, BEARING THE CLAUSE " DRAWN UNDER DOCUMENTARY CREDIT NO. 1011L255705 OF BANGKOK BANK PUBLIC COMPANY LIMITED, BANGKOK."
例⑵： WE HEREBY OPEN OUR CREDIT IN YOUR FAVOR AVAILABLE FOR NEGOTIATION/ACCEPTANCE OF YOUR DRAFT(S) IN DUPLICATE AT SIGHT FOR 100% OF INVOICE VALUE DRAWN ON KOREA COMMERCIAL FINANCE LTD HONGKONG BEARING THE CLAUSE "DRAWN UNDER LETTER OF CREDIT NO.M1728905NS02204 DATED MAY 25 1999 OF THE COMMERCIAL BANK OF KOREA, LTD." ACCOMPANIED BY THE FOLLOWING DOCUMENTS:
例⑶：WE HEREBY ISSUE IN YOUR FAVOUR THIS DOCUMENTARY CREDIT WHICH IS AVAILABLE BY NEGOTIATION OF YOUR DRAFT(S) AT SIGHT DRAWN ON APPLICANT BEARING THE ISSUING BANK'S NAME, NUMBER AND DATE OF THIS CREDIT FOR FULL INVOICE VALUE ACCOMPANIED BY THE FOLLOWING DOCUMENTS (IN 3 COPIES UNLESS OTHERWISE SPECIFIED):
例⑷：WE HEREBY ISSUE THIS IRREVOCABLE DOCUMENTARY CREDIT IN YOUR FAVOUR WHICH IS AVAILABLE BY YOUR DRAFT(S) DRAWN IN DUPLICATE AT SIGHT ON THE APPLICANT FOR FULL INVOICE VALUE BEARING THE CLAUSE "DRAWN UNDER HANG SENG BANK LTD., HONG KONG DOCUMENTARY CREDIT NO.(AS ABOVE STATED)" ACCOMPANIED BY THE FOLLOWING DOCUMENTS:
例⑸：WE HEREBY ESTABLISH THIS IRREVOCABLE LETTER OF CREDIT AVAILABLE BY YOUR DRAFT IN DUPLICATE, DRAWN WITHOUT RECOURSE ON APPLICANT AT SIGHT.
例⑹：CREDIT AVAILABLE WITH ANY BANK BY NEGOTIATION AGAINST THE DOCUMENTS DETAILED HEREIN AND BENEFICIARY'S DRAFTS IN DUPLICATE AT SIGHT DRAWN ON APPLICANT.
在例⑴至例⑷中，均提及出票條款，例⑴的出票條款是" DRAWN UNDER DOCUMENTARY CREDIT NO. 1011L255705 OF BANGKOK BANK PUBLIC COMPANY LIMITED, BANGKOK."，例⑵的出票條款是"DRAWN UNDER LETTER OF CREDIT NO.M1728905NS02204 DATED MAY 25 1999 OF THE COMMERCIAL BANK OF KOREA, LTD."，例⑶的出票條款是" THE ISSUING BANK'S NAME, NUMBER AND DATE OF THIS CREDIT"，例⑷的出票條款是"DRAWN UNDER HANG SENG BANK LTD., HONG KONG DOCUMENTARY CREDIT NO.(AS ABOVE STATED)"，這是開證行根據(jù)業(yè)務(wù)處置需要和開證習(xí)慣作出的規(guī)定。制單時，對于例⑴，除了要顯示上述出票條款外，還要在其后加注具體開證日期，方構(gòu)成完整的出票條款；對于例⑵，直接在匯票上方打上該出票條款即可；對于例⑶，要顯示具體的開證行名稱、信用證號和開證日期三者；對于例⑷，除了要顯示開證行名稱外，亦要注明具體的信用證號和開證日期。而在例⑴至例⑹中，除了例⑶并無要求具體的匯票份數(shù)外，其它都要求出具一式兩份（IN DUPLICATE）的匯票，這是比較常見的要求。制單時，對于例⑴至例⑹，均可出具一式兩份的正本匯票（對于其中的例⑶，若來證要求一次寄單，亦可僅出具一份正本匯票）。
⒉出票地點和出票日期需滿足來證要求
出票地點即是開立匯票的地點，它是確認(rèn)有關(guān)匯票產(chǎn)生法律沖突時，以哪國的法律為解決依據(jù)。故我方出具的匯票一般以我國地點作為出票地點為宜。而出票日期就是開立匯票的日期。根據(jù)我國票據(jù)法第２２條和《日內(nèi)瓦統(tǒng)一票據(jù)法》第１、２條規(guī)定，未記載出票日期的匯票無效，故這一欄不宜空缺。實務(wù)中，常見的影響出票地點和出票日期的有如下Ｌ／Ｃ條款：
例⑴：WE OPEN AN IRREVOCABLE DOCUMENTARY CREDIT VALID IN CHINA UNTIL 5/4/1999 AVAILABLE AT SIGHT AGAINST PRESENTATION OF THE FOLLOWING DOCUMENTS:
例⑵：THE CREDIT IS AVAILABLE FOR NEGOTIATION IN CHINA UNTIL 14TH APRIL 1999 DRAFTS DRAWN HEREUNDER MUST BE MARKED "DRAWN UNDER BARCLAYS BANK PLC, LONDON BRANCH, CREDIT NUMBER ODDC 505537".
例⑶：AVAILABLE WITH ANY BANK BY NEGOTIATION OF BENEFICIARIES SIGHT DRAFT DRAWN ON OUR BANK VALID UNTIL 20TH JUNE 1999 IN GUANGXI CHINA ACCOMPANIED BY THE FOLLOWING DOCUMENTS:
例⑷：DRAFTS MUST BEAR SAME DATE AS BILL OF LADING.
例⑸：DRAFTS DRAWN HEREUNDER ARE TO BE PRESENTED FOR NEGOTIATION WITH 15 DAYS OF BILL OF LADING DATE.
例⑹：BILL OF EXCHANGE MUST BE NEGOTIATED NOT LATER THAN 30.4.1999.
在例⑴至例⑶中，均喻示了出票地點在中國，如例⑴的“VALID IN CHINA”（在中國有效），例⑵的“NEGOTIATION IN CHINA”（在中國議付），例⑶的“VALID UNTIL 20TH JUNE 1999 IN GUANGXI CHINA”（１９９９年６月２０日在中國廣西到期），這是大多數(shù)國外來證的規(guī)定，對我方有利。制單時，對于例⑴和例⑵，可在匯票的出票地點一欄打上我出口方具體地點，如在廣西北海出貨交單，則打上“BEIHAI,CHINA”（中國北海）；同理，對于例⑶，可打上“BEIHAI, GUANGXI,CHINA”（中國廣西北海）。而在例⑴至例⑹中，也分別暗示了出票日期，但表述上有所差異的是，例⑴規(guī)定有效期為１９９９年４月５日，例⑵規(guī)定的有效期為１９９９年４月１４日，例⑶規(guī)定的有效期為１９９９年６月２０日，例⑷規(guī)定匯票出票日為提單日，例⑸規(guī)定匯票在提單日后１５天內(nèi)提交議付，例⑹規(guī)定匯票不遲于１９９９年４月３０日議付，這是開證行為掌握交單議付時間而對匯票所作的規(guī)定。制單時，對于例⑴至例⑶，一般宜將出票日期略提前于有效期幾天，以便議付銀行有足夠時間審單議付或退單更改，且需注意該出票日期不應(yīng)早于其它單據(jù)日期（但可在同一天）；對于例⑷，可照提單日期（裝運日）打上具體日期；對于例⑸，只要出票日期符合提單日后１５天且在該期限內(nèi)提交議付即可；對于例⑹，需注意的是，匯票的出票日期和提交議付要早于１９９９年４月３０日（亦可在同一天）。
二、有關(guān)匯票金額、付款期限／收款人和付款人問題
�、眳R票金額和付款期限必須合乎信用證要求
匯票金額是指根據(jù)出口貨值向?qū)Ψ剑ㄙI方或買方銀行）收取的貨款，它括數(shù)額和幣種。匯票金額必須確定，不能模棱兩可，且需分別用大小寫表示。根據(jù)我國票據(jù)法第８、９條規(guī)定，匯票大小寫金額不符及更改為無效匯票。而付款期限（或稱付款日期）則是指付款人履行其付款義務(wù)的最后日期。一般有四種表示形式：①見票即付，②見票后定期付款，③出票后定期付款，④定日付款。實務(wù)中，常見的關(guān)于匯票金額和付款期限的有如下Ｌ／Ｃ條款：
例⑴：ESTABLISHED IRREV DOC LETTER OF CREDIT PS 103/99 MEERUT FOR USD 1550 CIF VALID FOR SHIPMENT AND NEGOTIATION 15 TH JUNE AND 30 TH JUNE 99 RESPECTIVELY.
例⑵：WE OPEN OUR IRREVOCABLE LETTER OF CREDIT IN YOUR FAVOUR TO THE EXTENT OF HKD14,400.00 SAY H.K. DOLLARS FOURTEEN THOUSAND FOUR HUNDRED ONLY AVAILABLE BY NEGOTIATION OF YOUR DRAFT(S) IN DUPLICATE AT SIGHT DRAWN WITHOUT RECOURSE ON THE APPLICANT FOR FULL INVOICE VALUE ACCOMPANIED BY THE FOLLOWING DOCUMENTS AT LEAST IN DUPLICATE (UNLESS OTHERWISE SPECIFIED):
例⑶：WE HEREBY ESTABLISH IN YOUR FAVOUR OUR IRREVOCABLE DOCUMENTARY LETTER OF CREDIT FOR THE AMOUNT OF: ABT. 5 PCT MORE OR LESS USD. 88.479,17 (ABOUT 5 PCT MORE OR LESS US.DOLLARS EIGHTY EIGHT THOUSAND FOUR HUNDRED SEVENTY NINE AND 17 PCT AVAILABLE AT SIGHT AGAINST PRESENTATION OF THE FOLLOWING DOCUMENTS MARKED BY (X):
例⑷：CREDIT AVAILABLE WITH US BY PAYMENT AGAINST DOCUMENTS DETAILED HEREIN AND BENEFICIARY'S DRAFT AT SIGHT DRAWN ON SIAM COMMERCIAL BANK PUBLIC CO LTD. HONG KONG, BEARING OUR NAME, D/C NO. AND DATE.
例⑸：VALID TO WITHIN 15 DAYS AFTER THE SHIPMENT DATE AS SHOWN ON THE BILL OF LADING BUT IN ANY EVENT NOT LATER THAN 15 SEPTEMBER 1999 AVAILABLE FOR NEGOTIATION IN CHINA AGAINST DRAFTS DRAWN AT 30 DAYS SIGHT ON NATIONAL WESTMINSTER BANK PLC LONDON.
例⑹：PAYABLE AT SIGHT TO BENEFICIARY AND FINANCED TO US FOR 180 DAYS FROM B/L DATE WITH INTERESTS FOR APPLICANTS ACCOUNT.
在例⑴至例⑶中，均提及出票金額，所不同的是，例⑴給出的支取金額是“USD 1550”（1550美元），例⑵給出的支取金額是最大“HKD14,400.00”（14,400.00港幣），例⑶給出的支取金額是“ABT. 5 PCT MORE OR LESS USD. 88.479,17”（在88,479.17美元的基礎(chǔ)上大約增減５％），這是進(jìn)口商根據(jù)自身支付能力和市場行情所作的規(guī)定。制單時，對于例⑴，出票金額要控制在“USD 1550”之內(nèi)；對于例⑵，出票金額要控制在“HKD14,400.00”之內(nèi)；對于例⑶，可將出票金額控制在88,479.17美元增減５％的變化幅度內(nèi)，一般宜少不宜多。另需注意的是，當(dāng)信用證允許分批裝運且實際又分多批裝運時，可相應(yīng)按每次貨值出具匯票，但總數(shù)不得超出來證限額；而當(dāng)信用證不準(zhǔn)分批裝運時，只能一次裝齊，且出足票額收款，但無論如何，單套匯票的出票金額不能超過來證額度。若出貨過多，且應(yīng)收款多于來證額度，可出具兩套匯票，一套按來證額度出具，正常交單，另一套按多出部分出具，注明按證下托收辦理（但可一起向銀行交單議付）。而在例⑵至例⑹中，都涉及付款期限，略有差異的是，例⑵和例⑷的付款期限是“AT SIGHT”（見票即付），例⑸的付款期限是“AT 30 DAYS SIGHT”（見票３０天付），例⑹的付款期限是“180 DAYS FROM B/L DATE”（自提單日起１８０天），但聲稱可通過開證行融資即期支付給受益人，利息由申請人負(fù)擔(dān)，這是典型的假遠(yuǎn)期信用證（即在注明一定期限付款時，又聲明可敘做融資即期支付給受益人）。這種信用證比真遠(yuǎn)期信用證對受益人有利，便于出口方及時收匯。制單時，對于例⑵和例⑷，可在匯票的付款期限一欄直接打上“AT SIGHT”一詞；對于例⑸，要在付款期限一欄打上“AT 30 DAYS SIGHT”一句；對于例⑹，匯票的付款期限可照打“180 DAYS FROM B/L DATE”這一句話，出口商若想提前收取貨款，可出函要求議付行按即期索匯。
⒉收款人和付款人要符合來證規(guī)定
匯票的收款人是指匯票上記載的主債權(quán)人。收款人又稱為匯票抬頭，一般有三種記載形式：①限制性抬頭，即指定某人收款，不可流通轉(zhuǎn)讓；②指示性抬頭（或稱記名抬頭），即支付給某人指定的人，可由抬頭背書轉(zhuǎn)讓；③來人抬頭，即直接支付給持票人，不需背書，僅憑交付即可轉(zhuǎn)讓。根據(jù)我國票據(jù)法第２２條規(guī)定，匯票必須記載收款人名稱，否則票據(jù)無效。且不允許匯票做成來人抬頭，以防范風(fēng)險。在出口業(yè)務(wù)中使用較多的是指示性抬頭匯票。而匯票的付款人又稱受票人，是指按照匯票上記載的金額承擔(dān)付款責(zé)任的債務(wù)人。各國票據(jù)法都規(guī)定，匯票上的付款人名稱必須明確記載，以便持票人向其提示承兌或提示付款。實務(wù)中，常見的限制匯票收款人和付款人的有如下Ｌ／Ｃ條款：
例⑴：CREDIT AVAILABLE WITH: BANK OF CHINA BY NEGOTIATION.
例⑵：CREDIT AVAILABLE WITH BANK OF CHINA, CHINA BY NEGOTIATION AGAINST PRESENTATION OF DOCUMENTS HEREIN AND YOUR DRAFTS AT SIGHT DRAWN ON ADAMALY & SONS AND MARKED "DRAWN UNDER BANK OF OMAN LTD. CREDIT NUMBER 150008-027".
例⑶：CREDIT AVAILABLE WITH THE ADVISING BANK BY NEGOTIATION OF BENEFICIARY'S DRAFTS AT SIGHT DRAWN ON: DAO HENG BANK LTD.
例⑷：AVAILABLE AT OUR COUNTER BY PAYMENT OF BENEFICIARY'S DRAFTS AT SIGHT FOR FULL INVOICE VALUE DRAWN ON OVERSEAS TRUST BANK LTD., HONG KONG MARKED DRAWN UNDER THIS CREDIT ACCOMPANIED BY THE FOLLOWING DOCUMENTS.
例⑸：CREDIT AVAILABLE WITH ANY BANK BY NEGOTIATION OF BENEFICIARY'S DRAFTS AT SIGHT FOR FULL INVOICE VALUE DRAWN ON THE TOKAI BANK, LTD., NEW YORK.
例⑹：WE HEREBY ISSUE IN YOUR FAVOUR THIS DOCUMENTARY CREDIT WHICH IS AVAILABLE BY NEGOTIATION OF YOUR DRAFG(S) AT SIGHT DRAWN ON APPLICANT BEARING THE ISSUING BANK'S NAME, NUMBER AND DATE OF THIS CREDIT FOR FULL INVOICE VALUE ACCOMPANIED BY THE FOLLOWING DOCUMENTS (IN DUPLICATE UNLESS OTHERWISE SPECIFIED).
在例⑴至例⑶中，均暗示了匯票的收款人，其中例⑴和例⑵的收款人是“BANK OF CHINA”（中國銀行），例⑶的收款人是“THE ADVISING BANK”（通知行），這是議付信用證中較常見的類型，也是開證行根據(jù)其與出口方銀行的代理關(guān)系所作的規(guī)定。制單時，對于例⑴和例⑵，若議付地點在北海，且議付行為中國銀行，可在匯票的收款人一欄打上"PAY TO THE ORDER OF BANK OF CHINA, BEIHAI BRANCH"（支付給中國銀行北海分行指定人）；對于例⑶，若通知行為北海中行，亦可參照上述打法。而在例⑵至例⑹中，分別給出了不同的付款人，如例⑵的付款人是“ADAMALY & SONS ”（開證人），例⑶的付款人是“ DAO HENG BANK LTD”（道享銀行），例⑷的付款人是“OVERSEAS TRUST BANK LTD., HONG KONG”（香港海外信托銀行），例⑸的付款人是“THE TOKAI BANK, LTD., NEW YORK”（紐約東海銀行），例⑹的付款人是“APPLICANT”（申請人），這是開證行根據(jù)支付需要及代理關(guān)系所作的規(guī)定。制單時，對于例⑵，要在匯票的付款人一欄打上“ADAMALY & SONS ”；對于例⑶，要打上“ DAO HENG BANK LTD”作為付款人；其它類推。需注意的是例⑹的付款人要顯示具體的申請人名稱，不可照搬“APPLICANT”一詞。
三、有關(guān)付款地點、支付命令／支付方式和出票人等其它問題
�、备犊畹攸c和支付命令不得違背信用證要求
匯票的付款地點是指付款人支付款項的地方，即是付款人名稱旁邊的地點。根據(jù)我國票據(jù)法第２３條規(guī)定，匯票上未記載付款地的，付款人的營業(yè)場所、住所或者經(jīng)常居住地為付款地。而支付命令則是指匯票上記載的“無條件支付命令”文句，且必須使用“祈使句”，如“PAY TO THE ORDER OF XXX”（付給某某指定的人）。各國票據(jù)法對此都有明確規(guī)定，不可忽略。實務(wù)中，信用證條款對付款地點和支付命令的規(guī)定不是很直接，大多體現(xiàn)在對付款人和收款人的條款要求中，如上述例⑸的付款人“紐約東海銀行”中的地名－紐約（NEW YORK）就是付款地點，其它類推。故制單時，可參考上述付款人和收款人的填制方法（這里暫略）。
⒉支付方式和出票人等其它內(nèi)容需與來證規(guī)定相符
支付方式是指信用證所規(guī)定的議付、付款或承兌方法，它決定了匯票的使用辦法。當(dāng)支付方式是在出口地銀行（通常為通知行兼付款行）柜臺付款時，可不必出具匯票，但議付和承兌信用證或以開證行為付款行的信用證一般需提交匯票。而出票人則是指出具匯票、創(chuàng)立票據(jù)債權(quán)的人，也是持票人行使追索權(quán)的對象。出票人在匯票上一經(jīng)簽名，就要承擔(dān)其相應(yīng)的責(zé)任。各國票據(jù)法都規(guī)定，無出票人簽名的出票行為不能成立，且該匯票無效。我國票據(jù)法第７條規(guī)定，票據(jù)上的簽章為簽名、蓋章或者簽名加蓋章，法人和其它使用票據(jù)的單位在票據(jù)上的簽章，為該法人或者該單位的蓋章加其法定代表人或者其授權(quán)的代理人的簽章。除了必須記載的事項外，匯票上還可以有票據(jù)法允許的其它“任意記載”事項，如“匯票號碼、對價文句、利息條款和付一不付二或付二不付一”等，這些內(nèi)容不具有匯票上的效力，即不對匯票的當(dāng)事人產(chǎn)生票據(jù)法上的權(quán)利和義務(wù)，只是依照某些慣例的做法。實務(wù)中，常見的談及支付方式和出票人等其它內(nèi)容的有如下Ｌ／Ｃ條款：
例⑴： WE HEREBY ISSUE THIS IRREVOCABLE DOCUMENTARY CREDIT IN YOUR FAVOUR WHICH IS AVAILABLE BY NEGOTIATION OF YOUR DRAFT(S) AT SIGHT DRAWN ON US BEARING THE CLAUSE: "DRAWN UNDER DOCUMENTARY CREDIT NO. HKH010713BB", FOR FULL INVOICE VALUE OF GOODS ACCOMPANIED BY THE FOLLOWING DOCUMENTS:
例⑵：WE HEREBY ISSUE IN YOUR FAVOR THIS DOCUMENTARY CREDIT WHICH IS AVAILABLE BY NEGOTIATION WITH ANY BANK OF YOUR DRAFTS AT SIGHT DRAWN ON THE SANWA BANK, LTD. NEW YORK FOR 100% OF INVOICE VALUE INDICATING THAT THEY ARE DRAWN UNDER THIS CREDIT, ACCOMPANIED BY THE FOLLOWING DOCUMENTS MARKED (X):
例⑶：IRREVOCABLE DOCCREDIT REF. 420100028 VALIDITY 15.03.99. AVAILABLE AT BEIHAI CHINA AMOUNT USD. 5200.- PAYABLE AT THE COUNTERS OF THE ADVISING BANK BY PAYMENT.
例⑷：WE HEREBY ISSUE THIS DOCUMENTARY CREDIT WHICH IS AVAILABLE AGAINST BENEFICIARY'S DRAFT(S) DRAWN ON ISSUING BANK AT SIGHT FOR 100% INVOICE VALUE TO BE ACCOMPANIED BY THE FOLLOWING DOCUMENTS:
例⑸：WE HEREBY ESTABLISH OUR IRREVOCABLE DOCUMENTARY CREDIT IN YOUR FAVOUR FOR THE AMOUNT OF US$16,934.40 (USDOLLARS SIXTEEN THOUSAND NINE HUNDRED THIRTYFOUR AND CENTS FORTY ONLY C.&F. ) AVAILABLE BY YOUR MANUALLY SIGNED DRAFTS DRAWN ON IMPORTERS AT SIGHT FOR FULL INVOICE VALUE.
例⑹：BENEFICIARY'S MANUALLY SIGNED DRAFTS AT SIGHT ON ABOVE NAMED IMPORTERS FOR FULL INVOICE VALUE BEARING CLAUSE "PAYABLE AT BANK'S CURRENT SELLING RATE OF EXCHANGE ALONGWITH MARK-UP AT RATE PREVAILING IN PAKISTAN".
例⑺：WE ESTABLISH IN YOUR FAVOUR THIS DOCUMENTARY CREDIT AVAILABLE BY NEGOTIATION OF YOUR DRAFTS AT SIGHT FOR 100% INVOICE COST DRAWN ON THE ACCOUNTEE AND ACCOMPANIED BY THE FOLLOWING DOCUMENTS AND COMPLIANCE OF CONDITIONS MARKED X. ALL DOCUMENTS SHOULD BE MARKED AS HAVING BEEN DRAWN UNDER THIS CREDIT AND ENFACED "PAYABLE AT CURRENT SELLING RATE OF EXCHANGE ON NEW YORK WITH CHARGES AND INTEREST AT CURRRENT RATE FROM DATE HEREOF TO APPROXIMATE ARRIVAL DATE OF RETURN REMITTANCE".
例⑻：WE HEREBY ISSUE IRREVOCABLE DOCUMENTARY LETTER OF CREDIT IN YOUR FAVOUR FOR ACCOUNT OF THE OPENERS WHICH IS AVAILABLE BY YOUR DRAFTS "WITHOUT RECOURSE" IN DUPLICATE DRAWN ON OPENERS AT SIGHT 100% OF THE INVOICE VALUE AND ACCOMPANIED BY THE FOLLOWING DOCUMENTS MARKED(X):
例⑼：GOODS TO BE SHIPPED IN TWO SEPERATE BL & SEPERATE INVOICES IN ONE BILL OF EXCHANGE OF 48MT EACH.
在例⑴至例⑶中，均提及支付方式，所不同的是，例⑴和例⑵的支付方式是議付信用證，且為自由議付信用證“AVAILABLE BY NEGOTIATION”（適于議付）和“AVAILABLE BY NEGOTIATION WITH ANY BANK ”（適合任何銀行議付），例⑶的支付方式是付款信用證“PAYABLE AT THE COUNTERS OF THE ADVISING BANK BY PAYMENT”（可在通知行柜臺付款），這是開證行根據(jù)其本國習(xí)慣及自身業(yè)務(wù)代理關(guān)系所作的規(guī)定。制單時，對于例⑴和例⑵，需按要求繕制匯票提交銀行議付；對于例⑶，不需提交匯票，可憑發(fā)票等其它單據(jù)在通知行柜臺獲得支付。而在例⑷至例⑹中，都涉及到出票人，且均為信用證的受益人，只是用詞略有差異而已，如例⑷的“BENEFICIARY'S DRAFT(S) ”（受益人匯票），例⑸的“BY YOUR MANUALLY SIGNED DRAFTS”（由你方手簽匯票）（注：這里的“你方”指受益人），例⑹的“BENEFICIARY'S MANUALLY SIGNED DRAFTS ”（受益人手簽匯票），這是開證行的用詞表達(dá)習(xí)慣。制單時，對于這幾例以及絕大多數(shù)來證（除非信用證有特殊規(guī)定），都必須在出票人一欄打上受益人名稱并由其負(fù)責(zé)人或授權(quán)代理人手簽。
在例⑺至例⑼中，是一些附加于匯票上的其它內(nèi)容的條款，如例⑺要求所有單據(jù)（這里包括匯票）必須注明：“PAYABLE AT CURRENT SELLING RATE OF EXCHANGE ON NEW YORK WITH CHARGES AND INTEREST AT CURRRENT RATE FROM DATE HEREOF TO APPROXIMATE ARRIVAL DATE OF RETURN REMITTANCE”（可按紐約現(xiàn)行賣出匯率支付從出票日至匯款大約到達(dá)日期的費用和現(xiàn)行比率計算之利息），例⑻要求匯票標(biāo)明“WITHOUT RECOURSE”（無追索權(quán)），表示付款后不能向受益人追索，例⑼要求貨物各按４８噸裝運（注：原證總數(shù)為９６噸），分開出具兩套提單和兩套發(fā)票，但在同一份匯票下議付，這是開證行和進(jìn)口商根據(jù)本國貿(mào)易習(xí)慣和貨物銷售需要而作的規(guī)定。制單時，對于例⑺，要在所有單據(jù)（包括匯票）上注明該利息條款；對于例⑻，要標(biāo)明“WITHOUT RECOURSE”字樣；對于例⑼，要注意分出兩套提單和發(fā)票，但應(yīng)合起出具一套匯票提交銀行議付。此外，還有一些要求匯票以通知行（兼議付行）為付款人的特殊情況，為簡化手續(xù)，可不出匯票。至于另一些其它內(nèi)容，如匯票號碼、付一不付二（或付二不付一）、給付對價（或款已收訖）等，可根據(jù)實際情況和業(yè)務(wù)需要適當(dāng)填列，只要不違反信用證規(guī)定即可。