为了帮助考生系统的复习2015年单证员 考试，全面的了解2015年单证员考试教材的相关重点，小编特编辑汇总了2015年单证员考试辅导资料 ，希望对您参加本次考试有所帮助!

汇票条款分析

1.〖The beneficiary’s drafts drawing at 60 days after sight and negotiable on sight basis with interest added at the rate of 14.5% per annum from date hereof to approximate date of receipt of remittance in Tokyo for account of the accountee. 〗

【制作汇票时应明确这是一份假远期信用证，卖方应按规定开60天远期汇票，但卖方可即期获得货款，付款到期日前的按14.5%年利支付的利息由买方承担，在汇票上At和sight之间填写“60 days after”，然后注明“Negotiable on sight basis”字样。】

2. 〖This L/C is available with us by payment at 30 days after receipt of full set of documents at our counters〗

【制作汇票时在付款期限栏只须写：“At 30 days after receipt of full set of documents at your counters”。注意，信用证中的“our counters”指的是开证行柜台，在实际制单时一定要改为“your” 】

编辑推荐：

2015年单证员考试《基础理论与知识》辅导资料汇总