文档介绍:ExchangeOriginalNo.①②Exchangefor③At④sightofthisfirstofexchange(secondofthesametenoranddateunpaid).paytotheorderof⑤Thesumof⑥Drawnunder⑦To⑧signatureofdrawer⑨1Definition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2DefinitionAbillofexchangeisanunconditionalorderinwriting,addressedbyonepersontoanother,signedbythepersongivingit,requiringthepersontowhomitisaddressedtopayondemandoratafixedordeterminablefuturetimeasumcertaininmoneytotheorderofaspecifiedperson,(secondbeingunpaid)付一不付二Secondexchange(firstbeingunpaid)付二不付一4partiesDrawer-出票人Drawee-受票人、付款人Payee-收款人(一般为银行)◆Endorsement5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”(BillofExchange/Draft)2、CertainAmountinFiguresandinWords3、dateandplaceofissue4、tenor5、payee6、drawee/payer(to…)7、signatureofthedrawer8、drawnunderclause6CertainAmountinFiguresandinWords严格按照信用证规定填写:draft…for100%invoicevaluedraftcoverfullinvoicevalue1、amountinfigures位于exchangefor后:、amountinwords位于thesum后:HOUSANDFOURHUNDREDANDFIFTYCENTSEIGHTYONLY()关于零头:centeighty;pointeighty7tenor(1)Sightdraft:at***sight;at---sight(2)Timedraft:at30dayssight根据来证的要求分为不同种类的汇票a、draftat180dayssight(以?为远期汇票起算日)b、weherebyissueourirrevocabledocumentaryletterofcreditno.**availablebydraftat60daysafterB/Ldate.(以?为远期汇票起算日)c、draftat60daysfrominvoicedate(以?日期为汇票起算日)8payee来证要求(限制议付)+nameoftheopeningBank+o.+openingdate如:DrawnunderBankofChina,,200410