文档介绍：第五章汇票BILL OF EXCHANGE(简称BILL或DRAFT或EXCHANGE)一、:是一人向另一人签发的无条件书面支付命令。要求该受票人立即或在一定时间或一个固定时期支付一定金额给某人或其指定人或来人。?出票人?受票人?付款人?. …………. Date. ………….Exchange For……… At ………..sight of this First of Exchange (Second of the same tenor and date being unpaid) pay to the order of …………………………………..the sum of ………………………………………………….Drawn under…………………………………………….. ……………………………………………………………….To……………………………..汇票号汇票金额(小写)付款期限受款人/收款人汇票金额(大写)出票根据付款人/受票人出票人日期二、跟单信用证汇票的缮制No. …………. Date. ………….Exchange For……… At ………..sight of this First of Exchange (Second of the same tenor and date being unpaid) pay to the order of …………………………………..the sum of ………………………………………………….Drawn under…………………………………………….. ……………………………………………………………….To……………………………..汇票号(发票号)汇票金额(小写)付款期限受款人(议付行)汇票金额(大写)出票根据(开证行、信用证号、开证日期)付款人(开证行或其指定的付款人)出票人(BEN)APP跟单信用证项下汇票缮制的注意事项:1、汇票的出票条款Drawn under:既是开具汇票的依据?信用证有具体规定文字—按国外来证的要求填写?信用证没有具体规定—注明开证行的名称、信用证号和开证日期?假远期信用证—还要注明买方负责的年息、天数、何时何地起止2、付款人Drawn on:按信用证规定填写,信用证中没有规定则理解为开证行?买方—Drawn on applicant ?开证行—Drawn on us?开证行指定的付款行—Drawn on xxx Bank3、受款人:汇票的抬头?限制性抬头—Pay xxx only?指示抬头—Pay to the order of……?持票人或来人抬头—Pay bearer4、付款期限:?即期at sight付款人见票后若干天付款—at xxx days sight出票后若干天付款—at xxx days after date of draft提单签发后若干天付款—at xxx days after date of B/L指定的日期付款—on Jan 1st 2007时间的计算—算尾不算头(不包括见票日或出票日,但包括付款日)??远期远期P132-4B/L DATE: AUG 20 2003发票号码:90-3P132-4Drawn under…………………………… L/C No……………Dated…………………Payable with interest No……Exchange For……………… Shanghai…… 2003At …sight of this SECOND of Exchange (First of exchange being unpaid) pay to the order of ……………………the sum of ……………………………………………………………………………………………To………………………………………………………………………………………………………………………………………………090-3001573USD74,…SAY US DOLLARS SEVENTY FOUR THOUSAND ONESAKURA BANK LTD.,MERCIAL BANK NEW YORK,NYSHANGHAI GARMENT CORPBANK OF CHINAHUNDRED AND FIFTY SEVEN MAOTAI RD.,SHANGHAI