1、 學(xué)習(xí)目標(biāo)：通過(guò)本次課程的學(xué)習(xí)，使同學(xué)學(xué)會(huì)信用證項(xiàng)下的匯票制作要領(lǐng)，并能獨(dú)立制作符合信用證要求的匯票。 操作案例：l/c no. ：kkk061888 制單依據(jù)：l/c, invoice,其他信息匯票條款：42c, 42a欄目任務(wù)1：讀懂外貿(mào)合同條款任務(wù)2：讀懂信用證條款任務(wù)3：根據(jù)外貿(mào)合同和信用證制作匯票 drawer出票人： beneficiary受益人依據(jù)：l/c的59欄目 bill of exchange憑drawn under不可撤銷(xiāo)信用證irrevocable l/c no.日期date支 取 payable with interest % 按 息 付款號(hào)碼no.匯票金額excha

2、nge for 見(jiàn)票at日 后 (本 匯 票 之 副 本 未 付) 付 交sight of this first of exchange (second of exchangebeing unpaid) pay to the order of金額the sum of 此致to drawee受票人： paying bank付款行依據(jù)：l/c的 42a 欄目受票人類型：開(kāi)證行或其指定銀行 bill of exchange憑drawn under不可撤銷(xiāo)信用證irrevocable l/c no.日期date支 取 payable with interest % 按 息 付款號(hào)碼no.匯票金額exc

3、hange for 見(jiàn)票at日 后 (本 匯 票 之 副 本 未 付) 付 交sight of this first of exchange (second of exchangebeing unpaid) pay to the order of金額the sum of 此致tohsbc bank plchsbc bank plc，jiangmen import & export corporation 王小康new york new york payee收款人： 受益人指定的銀行（議付行）依據(jù)：其他信息。 收款人類型：指示性抬頭、限制性抬頭 bill of exchange憑drawn un

4、der不可撤銷(xiāo)信用證irrevocable l/c no.日期date支 取 payable with interest % 按 息 付款號(hào)碼no.匯票金額exchange for 見(jiàn)票at日 后 (本 匯 票 之 副 本 未 付) 付 交sight of this first of exchange (second of exchangebeing unpaid) pay to the order ofjiangmencity commercial bank, jiangmen, chinajiangmencity commercial bank, jiangmen, china 金額the

5、 sum of 此致tohsbc bank plchsbc bank plc，jiangmen import & export jiangmen import & export corporationcorporation 王小康new york new york amount金額：大、小寫(xiě)金額依據(jù)：l/c和invoice的金額欄目注意事項(xiàng)： 大、小寫(xiě)要一致 bill of exchange憑drawn under不可撤銷(xiāo)信用證irrevocable l/c no.日期date支 取 payable with interest % 按 息 付款號(hào)碼no.匯票金額exchange forusd

6、52858.00 見(jiàn)票at日 后 (本 匯 票 之 副 本 未 付) 付 交sight of this first of exchange (second of exchangebeing unpaid) pay to the order ofjiangmencity commercial bank, jiangmen, china 金額the sum of u.s. dollars fifty two thousand eight hundred and fifty eight only 此致tohsbc bank plc，jiangmen import & export corporati

7、on 王小康new york q1：匯票金額能否與發(fā)票金額不一致？q2：匯票金額能否與信用證金額不一致？a1：可以。a2：不可以。 tenor付款期限依據(jù)：l/c的42a欄目 bill of exchange憑drawn under不可撤銷(xiāo)信用證irrevocable l/c no.日期date支 取 payable with interest % 按 息 付款號(hào)碼no.匯票金額exchange forusd 52858.00 見(jiàn)票at60 days after 日 后 (本 匯 票 之 副 本 未 付) 付 交sight of this first of exchange (second o

8、f exchangebeing unpaid) pay to the order ofjiangmencity commercial bank, jiangmen, china 金額the sum of u.s. dollars fifty two thousand eight hundred and fifty eight only 此致tohsbc bank plc，jiangmen import & export corporation 王小康new york tenor付款期限種類： at sight, at-days after date, at-days after sight,

9、on-, at-days after b/l date. 注意事項(xiàng)： 要標(biāo)明提單日期；isbpinternational standard banking practice for the examination of documents under documentary credits（關(guān)于審核跟單信用證項(xiàng)下單據(jù)的）國(guó)際標(biāo)準(zhǔn)銀行實(shí)務(wù) q1：若匯票的付款期限為： at 30 days after b/l date, mar. 8, 2007. 匯票的付款到期日是何時(shí)？a1： apr. 7, 2007. q2：若匯票的付款期限為： at 30 days from b/l date, mar.

10、8, 2007 匯票的付款到期日是何時(shí)？a2： apr. 7, 2007. place of issue出票地點(diǎn)依據(jù)：出票人的地址 bill of exchange憑drawn under不可撤銷(xiāo)信用證irrevocable l/c no.日期date支 取 payable with interest % 按 息 付款號(hào)碼no.匯票金額exchange forusd 52858.00 jiangmen 見(jiàn)票at60 days after日 后 (本 匯 票 之 副 本 未 付) 付 交sight of this first of exchange (second of exchangebein

11、g unpaid) pay to the order ofjiangmencity commercial bank, jiangmen, china 金額the sum of u.s. dollars fifty two thousand eight hundred and fifty eight only 此致tohsbc bank plc，jiangmen import & export corporation 王小康new york date of issue出票時(shí)間依據(jù)：受益人向銀行交單時(shí)間 bill of exchange憑drawn under不可撤銷(xiāo)信用證irrevocable

12、l/c no.日期date支 取 payable with interest % 按 息 付款號(hào)碼no.匯票金額exchange forusd 52858.00 jiangmenjan.5,2007 見(jiàn)票at60 days after日 后 (本 匯 票 之 副 本 未 付) 付 交sight of this first of exchange (second of exchangebeing unpaid) pay to the order ofjiangmencity commercial bank, jiangmen, china 金額the sum of u.s. dollars fi

13、fty two thousand eight hundred and fifty eight only 此致tohsbc bank plc，jiangmen import & export corporation 陳 奇new york no.匯票號(hào)碼依據(jù)：invoice no. bill of exchange憑drawn under不可撤銷(xiāo)信用證irrevocable l/c no.日期date支 取 payable with interest % 按 息 付款號(hào)碼no.jy20060098 匯票金額exchange forusd 52858.00 jiangmen jan.5,2007

14、見(jiàn)票at60 days after日 后 (本 匯 票 之 副 本 未 付) 付 交sight of this first of exchange (second of exchangebeing unpaid) pay to the order ofcommercial bank, jiangmen, china 金額the sum of u.s. dollars fifty two thousand eight hundred and fifty eight only 此致tohsbc bank plc，jiangmen import & export corporation 王小康new

15、 york drawn clause.:出票條款依據(jù)：l/c. bill of exchange憑drawn underhsbc bank plc，dubai,uae 不可撤銷(xiāo)信用證irrevocable l/c no.kkk061888 日期datenov.15,2006支 取 payable with interest % 按 息 付款號(hào)碼no.jy20060098 匯票金額exchange forusd 52858.00 jiangmenjan.5,2007 見(jiàn)票at60 days after日 后 (本 匯 票 之 副 本 未 付) 付 交sight of this first of exchange (second of exchangebei