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第⼆节 从Ｌ／Ｃ条款谈汇票制作
实务中，信⽤证条款对汇票的要求不是很多，但因其作为货款的结算⼯具（或⽀付⼿段），其重要性不⾔⽽喻，故绝不可掉以轻⼼。在缮制汇票时，具体应注意以下⼏个问题：
⼀、有关出票条款、出票份数／出票地点和出票⽇期问题
⒈出票条款和出票份数必须符合信⽤证规定
出票条款(DRAWN CLAUSE )是指开⽴汇票的依据，⼀般要求注明开证⾏名称、地点、信⽤证号码及开证⽇期。⽽出票份数则是指开出汇票的份数。在出⼝贸易中使⽤的汇票都是正本，常分为第⼀、第⼆正本，两张正本汇票均具有同等法律效⼒，但只⽀付其中⼀份，且付⼀不付⼆，先到先付，后到不付。适合两次寄单，以防中途遗失。对于欧洲有些国家，为节省印花税，不要求汇票，只凭发票付款。实务中，常见的涉及出票条款和出票份数的有如下Ｌ／Ｃ条款：
例⑴：THIS CREDIT IS AVAILABLE WITH ANY BANK IN CHINA BY NEGOTIATION AGAINST PRESENTATION OF THE DOCUMENTS DETAILED HEREIN TOGETHER WITH THEIR DRAFT(S) IN DUPLICATE AT SIGHT FOR FULL
C.I.F. INVOICE VALUE, DRAWN ON ISSUING BANK, BEARING THE CLAUSE " DRAWN UNDER DOCUMENTARY CREDIT NO. 1011L255705 OF BANGKOK BANK PUBLIC COMPANY LIMITED, BANGKOK."
例⑵： WE HEREBY OPEN OUR CREDIT IN YOUR FAVOR AVAILABLE FOR NEGOTIATION/ACCEPTANCE OF YOUR DRAFT(S) IN DUPLICATE AT SIGHT FOR 100% OF INVOICE VALUE DRAWN ON KOREA COMMERCIAL FINANCE LTD HONGKONG BEARING THE CLAUSE "DRAWN UNDER LETTER OF CREDIT NO.M1728905NS02204 DATED MAY 25 1999 OF THE COMMERCIAL BANK OF KOREA, LTD." ACCOMPANIED BY THE FOLLOWING DOCUMENTS:
例⑶：WE HEREBY ISSUE IN YOUR FAVOUR THIS DOCUMENTARY CREDIT WHICH IS AVAILABLE BY NEGOTIATION OF YOUR DRAFT(S) AT SIGHT DRAWN ON APPLICANT BEARING THE ISSUING BANK'S NAME, NUMBER AND DATE OF THIS CREDIT FOR FULL INVOICE VALUE ACCOMPANIED BY THE FOLLOWING DOCUMENTS (IN 3 COPIES UNLESS OTHERWISE SPECIFIED):
例⑷：WE HEREBY ISSUE THIS IRREVOCABLE DOCUMENTARY CREDIT IN YOUR FAVOUR
WHICH IS AVAILABLE BY YOUR DRAFT(S) DRAWN IN DUPLICATE AT SIGHT ON THE APPLICANT FOR FULL INVOICE VALUE BEARING THE CLAUSE "DRAWN UNDER HANG SENG BANK LTD., HONG KONG DOCUMENTARY CREDIT NO.(AS ABOVE STATED)" ACCOMPANIED BY THE FOLLOWING DOCUMENTS:
例⑸：WE HEREBY ESTABLISH THIS IRREVOCABLE LETTER OF CREDIT AVAILABLE BY YOUR DRAFT IN DUPLICATE, DRAWN WITHOUT RECOURSE ON APPLICANT AT SIGHT.
例⑹：CREDIT AVAILABLE WITH ANY BANK BY NEGOTIATION AGAINST THE DOCUMENTS DETAILED HEREIN AND BENEFICIARY'S DRAFTS IN DUPLICATE AT SIGHT DRAWN ON APPLICANT.
在例⑴⾄例⑷中，均提及出票条款，例⑴的出票条款是" DRAWN UNDER DOCUMENTARY CREDIT NO.
1011L255705 OF BANGKOK BANK PUBLIC COMPANY LIMITED, BANGKOK."，例⑵的出票条款是"DRAWN UNDER LETTER OF CREDIT NO.M1728905NS02204 DATED MAY 25 1999 OF THE COMMERCIAL BANK OF KOREA, LTD."，例⑶的出票条款是" THE ISSUING BANK'S NAME, NUMBER AND DATE OF THIS CREDIT"，例⑷的出票条款是"DRAWN UNDER HANG SENG BANK
LTD., HONG KONG DOCUMENTARY CREDIT NO.(AS ABOVE STATED)"，这是开证⾏根据业务处置需要和开证习惯作出的规定。制单时，对于例⑴，除了要显⽰上述出票条款外，还要在其后加注具体开证⽇期，⽅构成完整的出票条款；对于例⑵，直接在汇票上⽅打上该出票条款即可；对于例⑶，要显⽰具体的开证⾏名称、信⽤证号和开证⽇期三者；对于例⑷，除了要显⽰开证⾏名称外，亦要注明具体的信⽤证号和开证⽇期。⽽在例⑴⾄例⑹中，除了例⑶并⽆要求具体的汇票份数外，其它都要求出具⼀式两份（IN DUPLICATE）的汇票，这是⽐较常见的要求。制单时，对于例⑴⾄例⑹，均可出具⼀式两份的正本汇票（对于其中的例⑶，若来证要求⼀次寄单，亦可仅出具⼀份正本汇票）。
⒉出票地点和出票⽇期需满⾜来证要求
出票地点即是开⽴汇票的地点，它是确认有关汇票产⽣法律冲突时，以哪国的法律为解决依据。故我⽅出具的汇票⼀般以我国地点作为出票地点为宜。⽽出票⽇期就是开⽴汇票的⽇期。根据我国票据法第２２条和《⽇内⽡统⼀票据法》第１、２条规定，未记载出票⽇期的汇票⽆效，故这⼀栏不宜空缺。实务中，常见的影响出票地点和出票⽇期的有如下Ｌ／Ｃ条款：
例⑴：WE OPEN AN IRREVOCABLE DOCUMENTARY CREDIT VALID IN CHINA UNTIL 5/4/1999 AVAILABLE AT SIGHT AGAINST PRESENTATION OF THE FOLLOWING DOCUMENTS:
例⑵：THE CREDIT IS AVAILABLE FOR NEGOTIATION IN CHINA UNTIL 14TH APRIL 1999 DRA
FTS DRAWN HEREUNDER MUST BE MARKED "DRAWN UNDER BARCLAYS BANK PLC, LONDON BRANCH, CREDIT NUMBER ODDC 505537".
例⑶：AVAILABLE WITH ANY BANK BY NEGOTIATION OF BENEFICIARIES SIGHT DRAFT DRAWN ON OUR BANK VALID UNTIL 20TH JUNE 1999 IN GUANGXI CHINA ACCOMPANIED BY THE FOLLOWING DOCUMENTS:
例⑷：DRAFTS MUST BEAR SAME DATE AS BILL OF LADING.
例⑸：DRAFTS DRAWN HEREUNDER ARE TO BE PRESENTED FOR NEGOTIATION WITH 15 DAYS OF BILL OF LADING DATE.
例⑹：BILL OF EXCHANGE MUST BE NEGOTIATED NOT LATER THAN 30.4.1999.
在例⑴⾄例⑶中，均喻⽰了出票地点在中国，如例⑴的“VALID IN CHINA”（在中国有效），例⑵的“NEGOTIATION IN CHINA”（在中国议付），例⑶的“VALID UNTIL 20TH JUNE 1999 IN GUANGXI CHINA”（１９９９年６⽉２０⽇在中国⼴西到期），这是⼤多数国外来证的规定，对我⽅有利。制单时，对于例⑴和例⑵，可在汇票的出票地点⼀栏打上我出⼝⽅具体地点，如在⼴西北海出货交单，则打上“BEIHAI,CHINA”（中国北海）；同理，对于例⑶，可打上“BEIHAI,
GUANGXI,CHINA”（中国⼴西北海）。⽽在例⑴⾄例⑹中，也分别暗⽰了出票⽇期，但表述上有所差异的是，例⑴规定有效
期为１９９９年４⽉５⽇，例⑵规定的有效期为１９９９年４⽉１４⽇，例⑶规定的有效期为１９９９年６⽉２０⽇，例⑷规定汇票出票⽇为提单⽇，例⑸规定汇票在提单⽇后１５天内提交议付，例⑹规定汇票不迟于１９９９年４⽉３０⽇议付，这是开证⾏为掌握交单议付时间⽽对汇票所作的规定。制单时，对于例⑴⾄例⑶，⼀般宜将出票⽇期略提前于有效期⼏天，以便议付银⾏有⾜够时间审单议付或退单更改，且需注意该出票⽇期不应早于其它单据⽇期（但可在同⼀天）；对于例⑷，可照提单⽇期（装运⽇）打上具体⽇期；对于例⑸，只要出票⽇期符合提单⽇后１５天且在该期限内提交议付即可；对于例⑹，需注意的是，汇票的出票⽇期和提交议付要早于１９９９年４⽉３０⽇（亦可在同⼀天）。
⼆、有关汇票⾦额、付款期限／收款⼈和付款⼈问题
⒈汇票⾦额和付款期限必须合乎信⽤证要求
汇票⾦额是指根据出⼝货值向对⽅（买⽅或买⽅银⾏）收取的货款，它括数额和币种。汇票⾦额必须确定，不能模棱两可，且需分别⽤⼤⼩写表⽰。根据我国票据法第８、９条规定，汇票⼤⼩写⾦额不符及更改为⽆效汇票。⽽付款期限（或称付款⽇期）则是指付款⼈履⾏其付款义务的最后⽇期。⼀
般有四种表⽰形式：①见票即付，②见票后定期付款，③出票后定期付款，④定⽇付款。实务中，常见的关于汇票⾦额和付款期限的有如下Ｌ／Ｃ条款：
例⑴：ESTABLISHED IRREV DOC LETTER OF CREDIT PS 103/99 MEERUT FOR USD 1550 CIF VALID FOR SHIPMENT AND NEGOTIATION 15 TH JUNE AND 30 TH JUNE 99 RESPECTIVELY.
例⑵：WE OPEN OUR IRREVOCABLE LETTER OF CREDIT IN YOUR FAVOUR TO THE EXTENT OF
HKD14,400.00 SAY H.K. DOLLARS FOURTEEN THOUSAND FOUR HUNDRED ONLY AVAILABLE BY NEGOTIATION OF YOUR DRAFT(S) IN DUPLICATE AT SIGHT DRAWN WITHOUT RECOURSE ON THE APPLICANT FOR FULL INVOICE VALUE ACCOMPANIED BY THE FOLLOWING DOCUMENTS AT LEAST IN DUPLICATE (UNLESS OTHERWISE SPECIFIED):
例⑶：WE HEREBY ESTABLISH IN YOUR FAVOUR OUR IRREVOCABLE DOCUMENTARY LETTER OF CREDIT FOR THE AMOUNT OF: ABT. 5 PCT MORE OR LESS USD. 88.479,17 (ABOUT 5 PCT MORE OR LESS US.DOLLARS EIGHTY EIGHT THOUSAND FOUR HUNDRED SEVENTY NINE AND 17 PCT AVAILABLE AT SIGHT AGAINST PRESENTATION OF THE FOLLOW
ING DOCUMENTS MARKED BY (X):
例⑷：CREDIT AVAILABLE WITH US BY PAYMENT AGAINST DOCUMENTS DETAILED HEREIN AND BENEFICIARY'S DRAFT AT SIGHT DRAWN ON SIAM COMMERCIAL BANK PUBLIC CO LTD. HONG KONG, BEARING OUR NAME, D/C NO. AND DATE.
例⑸：VALID TO WITHIN 15 DAYS AFTER THE SHIPMENT DATE AS SHOWN ON THE BILL OF LADING BUT IN ANY EVENT NOT LATER THAN 15 SEPTEMBER 1999 AVAILABLE FOR NEGOTIATION IN CHINA AGAINST DRAFTS DRAWN AT 30 DAYS SIGHT ON NATIONAL WESTMINSTER BANK PLC LONDON.
例⑹：PAYABLE AT SIGHT TO BENEFICIARY AND FINANCED TO US FOR 180 DAYS FROM B/L DATE WITH INTERESTS FOR APPLICANTS ACCOUNT.
在例⑴⾄例⑶中，均提及出票⾦额，所不同的是，例⑴给出的⽀取⾦额是“USD 1550”（1550美元），例⑵给出的⽀取⾦额是“HKD14,400.00”（14,400.00港币），例⑶给出的⽀取⾦额是“ABT. 5 PCT MORE OR LESS USD. 88.479,17”（在
88,479.17美元的基础上⼤约增减５％），这是进⼝商根据⾃⾝⽀付能⼒和市场⾏情所作的规定。制单
时，对于例⑴，出票⾦额要控制在“USD 1550”之内；对于例⑵，出票⾦额要控制在“HKD14,400.00”之内；对于例⑶，可将出票⾦额控制在88,479.17美元增减５％的变化幅度内，⼀般宜少不宜多。另需注意的是，当信⽤证允许分批装运且实际⼜分多批装运时，可相应按每次货值出具汇票，但总数不得超出来证限额；⽽当信⽤证不准分批装运时，只能⼀次装齐，且出⾜票额收款，但⽆论如何，单套汇票的出票⾦额不能超过来证额度。若出货过多，且应收款多于来证额度，可出具两套汇票，⼀套按来证额度出具，正常交单，另⼀套按多出部分出具，注明按证下托收办理（但可⼀起向银⾏交单议付）。⽽在例⑵⾄例⑹中，都涉及付款期限，略有差异的是，例⑵和例⑷的付款期限是“AT SIGHT”（见票即付），例⑸的付款期限是“AT 30 DAYS SIGHT”（见票３０天付），例⑹的付款期限是“180 DAYS FROM B/L DATE”（⾃提单⽇起１８０天），但声称可通过开证⾏融资即期⽀付给受益⼈，利息由申请⼈负担，这是典型的假远期信⽤证（即在注明⼀定期限付款时，⼜声明可叙做融资即期⽀付给受益⼈）。这种信⽤证⽐真远期信⽤证对受益⼈有利，便于出⼝⽅及时收汇。制单时，对于例⑵和例⑷，可在汇票的付款期限⼀栏直接打上“AT SIGHT”⼀词；对于例⑸，要在付款期限⼀栏打上“AT 30 DAYS SIGHT”⼀句；对于例⑹，汇票的付款期限可照打“180 DAYS FROM B/L DATE”这⼀句话，出⼝商若想提前收取货款，可出函要求议付⾏按即期索汇。
⒉收款⼈和付款⼈要符合来证规定
汇票的收款⼈是指汇票上记载的主债权⼈。收款⼈⼜称为汇票抬头，⼀般有三种记载形式：①限制
性抬头，即指定某⼈收款，不可流通转让；②指⽰性抬头（或称记名抬头），即⽀付给某⼈指定的⼈，可由抬头背书转让；③来⼈抬头，即直接⽀付给持票⼈，不需背书，仅凭交付即可转让。根据我国票据法第２２条规定，汇票必须记载收款⼈名称，否则票据⽆效。且不允许汇票做成来⼈抬头，以防范风险。在出⼝业务中使⽤较多的是指⽰性抬头汇票。⽽汇票的付款⼈⼜称受票⼈，是指按照汇票上记载的⾦额承担付款责任的债务⼈。各国票据法都规定，汇票上的付款⼈名称必须明确记载，以便持票⼈向其提⽰承兑或提⽰付款。实务中，常见的限制汇票收款⼈和付款⼈的有如下Ｌ／Ｃ条款：
例⑴：CREDIT AVAILABLE WITH: BANK OF CHINA BY NEGOTIATION.
例⑵：CREDIT AVAILABLE WITH BANK OF CHINA, CHINA BY NEGOTIATION AGAINST PRESENTATION OF DOCUMENTS HEREIN AND YOUR DRAFTS AT SIGHT DRAWN ON ADAMALY & SONS AND MARKED "DRAWN UNDER BANK OF OMAN LTD. CREDIT NUMBER 150008-027".
例⑶：CREDIT AVAILABLE WITH THE ADVISING BANK BY NEGOTIATION OF BENEFICIARY'S DRAFTS AT SIGHT DRAWN ON: DAO HENG BANK LTD.
例⑷：AVAILABLE AT OUR COUNTER BY PAYMENT OF BENEFICIARY'S DRAFTS AT SIGHT FOR FULL INVOICE VALUE DRAWN ON OVERSEAS TRUST BANK LTD., HONG KONG MARKED
DRAWN UNDER THIS CREDIT ACCOMPANIED BY THE FOLLOWING DOCUMENTS.
例⑸：CREDIT AVAILABLE WITH ANY BANK BY NEGOTIATION OF BENEFICIARY'S DRAFTS AT SIGHT FOR
FULL INVOICE VALUE DRAWN ON THE TOKAI BANK, LTD., NEW YORK.
例⑹：WE HEREBY ISSUE IN YOUR FAVOUR THIS DOCUMENTARY CREDIT WHICH IS AVAILABLE BY NEGOTIATION OF YOUR DRAFG(S) AT SIGHT DRAWN ON APPLICANT BEARING THE ISSUING BANK'S NAME, NUMBER AND DATE OF THIS CREDIT FOR FULL INVOICE VALUE ACCOMPANIED BY THE FOLLOWING DOCUMENTS (IN DUPLICATE UNLESS OTHERWISE SPECIFIED).
在例⑴⾄例⑶中，均暗⽰了汇票的收款⼈，其中例⑴和例⑵的收款⼈是“BANK OF CHINA”（中国银⾏），例⑶的收款⼈是“THE ADVISING BANK”（通知⾏），这是议付信⽤证中较常见的类型，也是开证⾏根据其与出⼝⽅银⾏的代理关系所作的规定。制单时，对于例⑴和例⑵，若议付地点在北海，且议付⾏为中国银⾏，可在汇票的收款⼈⼀栏打上"PAY TO THE ORDER OF BANK OF CHINA, BEIHAI BRANCH"（⽀付给中国银⾏北海分⾏指定⼈）；对于例⑶，若通知⾏为北海中⾏，亦可参照上述打法。⽽在例⑵⾄例⑹中，分别给出了不同的付款⼈，如例⑵的付款⼈是“ADAMALY & SONS ”
（开证⼈），例⑶的付款⼈是“ DAO HENG BANK LTD”（道享银⾏），例⑷的付款⼈是“OVERSEAS TRUST BANK LTD., HONG KONG”（⾹港海外信托银⾏），例⑸的付款⼈是“THE TOKAI BANK, LTD., NEW YORK”（纽约东海银⾏），例⑹的付款⼈是“APPLICANT”（申请⼈），这是开证⾏根据⽀付需要及代理关系所作的规定。制单时，对于例⑵，要在汇票的付款⼈⼀栏打上“ADAMALY & SONS ”；对于例⑶，要打上“ DAO HENG BANK LTD”作为付款⼈；其它类推。需注意的是例⑹的付款⼈要显⽰具体的申请⼈名称，不可照搬“APPLICANT”⼀词。
三、有关付款地点、⽀付命令／⽀付⽅式和出票⼈等其它问题
⒈付款地点和⽀付命令不得违背信⽤证要求
汇票的付款地点是指付款⼈⽀付款项的地⽅，即是付款⼈名称旁边的地点。根据我国票据法第２３条规定，汇票上未记载付款地的，付款⼈的营业场所、住所或者经常居住地为付款地。⽽⽀付命令则是指汇票上记载的“⽆条件⽀付命令”⽂句，且必须使⽤“祈使句”，如“PAY TO THE ORDER OF XXX”（付给某某指定的⼈）。各国票据法对此都有明确规定，不可忽略。实务中，信⽤证条款对付款地点和⽀付命令的规定不是很直接，⼤多体现在对付款⼈和收款⼈的条款要求中，如上述例⑸的付款⼈“纽约东海银⾏”中的地名－纽约（NEW YORK）就是付款地点，其它类推。故制单时，可参考上述付款⼈和收款⼈的填制⽅法（这⾥暂略）。
⒉⽀付⽅式和出票⼈等其它内容需与来证规定相符
⽀付⽅式是指信⽤证所规定的议付、付款或承兑⽅法，它决定了汇票的使⽤办法。当⽀付⽅式是在出⼝地银⾏（通常为通知⾏兼付款⾏）柜台付款时，可不必出具汇票，但议付和承兑信⽤证或以开证⾏为付款⾏的信⽤证⼀般需提交汇票。⽽出票⼈则是指出具汇票、创⽴票据债权的⼈，也是持票⼈⾏使追索权的对象。出票⼈在汇票上⼀经签名，就要承担其相应的责任。各国票据法都规定，⽆出票⼈签名的出票⾏为不能成⽴，且该汇票⽆效。我国票据法第７条规定，票据上的签章为签名、盖章或者签名加盖章，法⼈和其它使⽤票据的单位在票据上的签章，为该法⼈或者该单位的盖章加其法定代表⼈或者其授权的代理⼈的签章。除了必须记载的事项外，汇票上还可以有票据法允许的其它“任意记载”事项，如“汇票号码、对价⽂句、利息条款和付⼀不付⼆或付⼆不付⼀”等，这些内容不具有汇票上的效⼒，即不对汇票的当事⼈产⽣票据法上的权利和义务，只是依照某些惯例的做法。实务中，常见的谈及⽀付⽅式和出票⼈等其它内容的有如下Ｌ／Ｃ条款：
例⑴： WE HEREBY ISSUE THIS IRREVOCABLE DOCUMENTARY CREDIT IN YOUR FAVOUR WHICH IS AVAILABLE BY NEGOTIATION OF YOUR DRAFT(S) AT SIGHT DRAWN ON US BEARING THE CLAUSE: "DRAWN UNDER DOCUMENTARY CREDIT NO. HKH010713BB", FOR FULL INVOICE VALUE OF GOODS ACCOMPANIED BY THE FOLLOWING DOCUMENTS:
例⑵：WE HEREBY ISSUE IN YOUR FAVOR THIS DOCUMENTARY CREDIT WHICH IS AVAILABLE BY NEGOTIATION WITH ANY BANK OF YOUR DRAFTS AT SIGHT DRAWN ON THE SANWA BANK, LTD. NEW YORK FOR 100% OF INVOICE VALUE INDICATING THAT THEY ARE DRAWN UNDER THIS CREDIT, ACCOMPANIED BY THE FOLLOWING DOCUMENTS MARKED (X):
例⑶：IRREVOCABLE DOCCREDIT REF. 420100028 VALIDITY 15.03.99. AVAILABLE AT BEIHAI CHINA AMOUNT USD. 5200.- PAYABLE AT THE COUNTERS OF THE ADVISING BANK BY PAYMENT.
例⑷：WE HEREBY ISSUE THIS DOCUMENTARY CREDIT WHICH IS AVAILABLE AGAINST BENEFICIARY'S DRAFT(S) DRAWN ON ISSUING BANK AT SIGHT FOR 100% INVOICE VALUE TO BE ACCOMPANIED BY THE FOLLOWING DOCUMENTS:
例⑸：WE HEREBY ESTABLISH OUR IRREVOCABLE DOCUMENTARY CREDIT IN YOUR FAVOUR FOR THE AMOUNT OF US$16,934.40 (USDOLLARS SIXTEEN THOUSAND NINE HUNDRED THIRTYFOUR AND CENTS FORTY ONLY C.&F. ) AVAILABLE BY YOUR MANUALLY SIGNED DRAFTS DRAWN ON IMPORTERS AT SIGHT FOR FULL INVOICE VALUE.
例⑹：BENEFICIARY'S MANUALLY SIGNED DRAFTS AT SIGHT ON ABOVE NAMED IMPORTERS FOR FULL INVOICE VALUE BEARING CLAUSE "PAYABLE AT BANK'S CURRENT SELLING RATE OF EXCHANGE ALONGWITH MARK-UP AT RATE PREVAILING IN PAKISTAN".
例⑺：WE ESTABLISH IN YOUR FAVOUR THIS DOCUMENTARY CREDIT AVAILABLE BY NEGOTIATION OF YOUR DRAFTS AT SIGHT FOR 100% INVOICE COST DRAWN ON THE ACCOUNTEE AND ACCOMPANIED BY THE FOLLOWING DOCUMENTS AND COMPLIANCE OF CONDITIONS MARKED X. ALL DOCUMENTS SHOULD BE MARKED AS HAVING BEEN DRAWN UNDER THIS CREDIT AND ENFACED "PAYABLE AT CURRENT SELLING RATE OF EXCHANGE ON NEW YORK WITH CHARGES AND INTEREST AT CURRRENT RATE FROM DATE HEREOF TO APPROXIMATE ARRIVAL DATE OF RETURN REMITTANCE".
例⑻：WE HEREBY ISSUE IRREVOCABLE DOCUMENTARY LETTER OF CREDIT IN YOUR FAVOUR FOR ACCOUNT OF THE OPENERS WHICH IS AVAILABLE BY YOUR DRAFTS "WITHOUT RECOURSE" IN DUPLICATE DRAWN ON OPENERS AT SIGHT 100% OF THE INVOICE VALUE AND ACCOMPANIED BY THE FOLLOWING DOCUMENTS MARKED(X):
例⑼：GOODS TO BE SHIPPED IN TWO SEPERATE BL & SEPERATE INVOICES IN ONE BILL OF EXCHANGE OF 48MT EACH.
在例⑴⾄例⑶中，均提及⽀付⽅式，所不同的是，例⑴和例⑵的⽀付⽅式是议付信⽤证，且为⾃由议付信⽤
证“AVAILABLE BY NEGOTIATION”（适于议付）和“AVAILABLE BY NEGOTIATION WITH ANY BANK ”（适合任何银⾏议付），例⑶的⽀付⽅式是付款信⽤证“PAYABLE AT THE COUNTERS OF THE ADVISING BANK BY PAYMENT”（可在通知⾏柜台付款），这是开证⾏根据其本国习惯及⾃⾝业务代理关系所作的规定。制单时，对于例⑴和例⑵，需按要求缮制汇票提交银⾏议付；对于例⑶，不需提交汇票，可凭发票等其它单据在通知⾏柜台获得⽀付。⽽在例⑷⾄例⑹中，都涉及到出票⼈，且均为信⽤证的受益⼈，只是⽤词略有差异⽽已，如例⑷的“BENEFICIARY'S DRAFT(S) ”（受益⼈汇票），例⑸的“BY YOUR MANUALLY SIGNED DRAFTS”（由你⽅⼿签汇票）（注：这⾥的“你⽅”指受益⼈），例⑹的“BENEFICIARY'S MANUALLY SIGNED DRAFTS ”（受益⼈⼿签汇票），这是开证⾏的⽤词表达习惯。制单时，对于这⼏例以及绝⼤多数来证（除⾮信⽤证有特殊规定），都必须在出票⼈⼀栏打上受益⼈名称并由其负责⼈或授权代理⼈⼿签。
在例⑺⾄例⑼中，是⼀些附加于汇票上的其它内容的条款，如例⑺要求所有单据（这⾥包括汇票）必须注明：“PAYABLE AT CURRENT SELLING RATE OF EXCHANGE ON NEW YORK WITH CHARGES AND INTEREST AT CURRRENT RATE FROM DATE HEREOF TO APPROXIMATE ARRIVAL DATE OF RETURN REMITTANCE”（可按纽约现⾏卖出汇率⽀付从出票⽇⾄汇款⼤约到达
⽇期的费⽤和现⾏⽐率计算之利息），例⑻要求汇票标明“WITHOUT RECOURSE”（⽆追索权），表⽰付款后不能向受益⼈追索，例⑼要求货物各按４８吨装运（注：原证总数为９６吨），分开出具两套提单和两套发票，但在同⼀份汇票下议付，这是开证⾏和进⼝商根据本国贸易习惯和货物销售需要⽽作的规定。制单时，对于例⑺，要在所有单据（包括汇票）上注明该利息条款；对于例⑻，要标明“WITHOUT RECOURSE”字样；对于例⑼，要注意分出两套提单和发票，但应合起出具⼀套汇票提交银⾏议付。此外，还有⼀些要求汇票以通知⾏（兼议付⾏）为付款⼈的特殊情况，为简化⼿续，可不出汇票。⾄于另⼀些其它内容，如汇票号码、付⼀不付⼆（或付⼆不付⼀）、给付对价（或款已收讫）等，可根据实际情况和业务需要适当填列，只要不违反信⽤证规定即可
