2012年单证员考试考前辅导精选资料汇总
有关汇票的条款常出现在信用证的开始部分，一般的用语有：

⑴We hereby issue our irrevocable  letter of credit No。194956  available with any bank in China, at 90 days after Bill of Lading date by draft。
该条款要求出具提单后90天的汇票。

⑵Draft  at  60 days  sight from the date of presentation at your counter”.
该条款要求出具在议付行起算60天到期的远期汇票。

⑶Credit available with any bank in China, by negotiation, against presentation of beneficiary’s drafts at sight ,drawn on applicant in duplicate . 
 该条款要求受益人出具以开证人为付款人的即期汇票。

⑷All drafts should be marked “Drawn under the Citibank, New York L/C No.1956717 dated 20040310
该条款要求所有汇票须显示，依据花旗银行纽约分行1956717号、日期20040310的信用证出具的。
 
⑸“This credit is available with The Hongkong and Shanghai Banking Corporation Ltd., Shanghai  by negotiation against beneficiary’s drafts drawn under this L/C at sight basis.”
本信用证在上海汇丰银行议付，随附受益人即期汇票。

⑹还有一些信用证在汇票上带有一些限制性条款，如：“This letter of credit is to be  negotiated  against the documents detailed herein a beneficiary’s drafts at 60 days after sight with Standard Chartered bank Shanghai”.

这样的条款要求汇票的受款人为“上海标准渣打银行”，实际上是限制了此信用证必须在上海渣打银行议付。在制作汇票时，在汇票的 pay to the order of加上渣打银行上海分行，即这样表示：“ Pay to the order of Standard Chartered bank, Shanghai branch “.
⑺“The drafts at 90 days sight drawn on Bank of Tokyo Ltd, Tokyo branch. Usance drafts drawn under this L/C are to be negotiated at sight basis. Discount charges and acceptance commission are for account of accountee.”

此信用证规定受益人须开立90天的“远期汇票”，但是出口商却“即期”可以议付该信用证。因条款中规定承兑费和贴现费由开证人负担，因此对于出口商来说，就是“即期信用证”，这就是通常所说的“假远期”。
还有一些信用证不需要“汇票”，其信用证的条款有时是这样表示的：
（1）、This credit is available  with/by Nordea Bank Norge Asa Oslo” for currency USD amount5,000.-.
（2）、 “Documentary Credit available with yourselves by payment against  presentation of the documents detailed herein”.