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1、 Exchange Original No. Exchange for At sight of this first of exchange (second of the same tenor and date unpaid). pay to the order of The sum of Drawn under To signature of drawer Definition 汇票是一个人向另一个人签发的， 要求即期或在将来的固定时间，或可以 确定的时间，对某人或其指定的人或持 票人支付一定金额的无条件的书面支付 命令 Definition A bill of exchange is an
2、 unconditional order in writing, addressed by one person to another, signed by the person giving it, requiring the person to whom it is addressed to pay on demand or at a fixed or determinable future time a sum certain in money to the order of a specified person, or to bearer. First exchange (second
3、 being unpaid) 付一不付二 Second exchange (first being unpaid) 付二不付一 parties Drawer 出票人 Drawee 受票人、付款人 Payee 收款人（一般为银行） Endorsement 根据日内瓦统一法的规定 汇票必须具有下列项目内容： 1、“exchange”（Bill of Exchange/Draft） 2、Certain Amount in Figures and in Words 3、date and place of issue 4、tenor 5、payee 6、drawee/payer (to ) 7、sign
4、ature of the drawer 8、drawn under clause Certain Amount in Figures and in Words 严格按照信用证规定填写： draft for 100% invoice value draft cover full invoice value 1、amount in figures 位于 exchange for 后 ：如 USD 1450.80 2、amount in words 位于the sum后：如 SAY UNITED STATES DOLLARS ONE THOUSAND FOUR HUNDRED AND FIFTY C
5、ENTS EIGHTY ONLY (计1450.80美元 整) 关于零头：cent eighty ; point eighty tenor (1) Sight draft: at * sight ; at-sight (2) Time draft: at 30 days sight 根据来证的要求分为不同种类的汇票 a、draft at 180 days sight （以 ？为远期汇票起算 日） b、we hereby issue our irrevocable documentary letter of credit no. *available by draft at 60days aft
6、er B/L date.(以？为远期汇票起算日) c、draft at 60 days from invoice date(以？日期为 汇票起算日) payee 来证要求（限制议付） Negotiations are restricted to Bank of China only Pay to the order of Bank of China. 如选择中国银行山东分行为收款人 Bank of China Shandong Branch. drawn under clause Drawn under +name of the opening Bank+L/C No.+opening dat
7、e 如： Drawn under Bank of China, London an irrevocable letter of credit No.123 dated June 15th, 2004 PAYEE (1)限制性抬头 pay A co. only (2) 指示性抬头 pay to the order of A co. (3) 持票人抬头（来人抬头） pay bearer endorsement Categories bankers draft commercial draft Clean Bill Documentary Bill 实训（根据以下条件缮制一张汇票） 江西天星进出口公
8、司出口一批货物到新加坡，进口方 为G.T.LTD.，支付方式为即期信用证，开证行为国华 商业银行新加坡分行（THE CHINA STATE COMMERCIAL BANK SINGAPORE） 信用证号码：072328 开证日期：2009年12月6日 发票号码：980145 商业发票金额：34218美元 议付行：中行南昌分行 出票日期：2010年1月30日 980145 JIANGXI, CHINA JAN, 30TH, 2010 USD 34218.00 *(-) BANK OF CHINA NANCHANG BRANCH SAY U.S DOLLARS THIRTY FOUR THOUSANDS TWO HUNDRED AND EIGHTEEN ONLY CHINA STATE COMMERCIAL BANK SINGAPORE A LETTER OF CREDIT NO.072328 DATED DEC.6TH , 2009 THE CHINA STATE COMMERCIAL BANK SINGAPORE TIANXING IMPORT & EXPORT CO.LTD
