外贸单证制作实务汇票.pptx
第八章第八章 汇票汇票l汇票的概念l汇票在国际贸易中的使用 l汇票的份数 l汇票的内容与缮制方法 l信用证中汇票条款举例 第1页/共8页一、汇票的概念汇票（BILL OF EXCHANGE简称BILL或DRAFT或EXCHANGE），是出票人签发的，委托付款人在见票时或者在指定日期无条件支付确定的金额给收款人或者持票人的票据。第2页/共8页二、汇票在国际贸易中的使用l银行汇票：多用于票汇（D/D）业务，一 般为光票，结汇方式为顺汇。l商业汇票：多用于托收和信用证业务，一 般为跟单汇票，结汇方式为逆 汇。第3页/共8页三、汇票的份数 汇票通常签发一套，一式两份，两份具同等效力，但付款人仅对其中的一份进行付款或承兑，先到先付，后到无效。汇票上通常写明“付一不付二”（SECOND OF EXCHANGE BEING UNPAID（或“付二不付一”（FIRST OF EXCHANGED BEING UNPAID）。第4页/共8页四、汇票的内容与缮制方法 l商业汇票样单（略）l缮制第5页/共8页凭凭Drawn underDrawn under .信用证信用证 第第 号号L/C No.L/C No.日期日期DatedDated .按按 息息 付款付款Payable with InterestPayable with Interest%per Annum%per Annum号码号码 汇票金额汇票金额 中国，广州中国，广州 年年 月月 日日No.:No.:Exchange for Exchange for Guangzhou,ChinaGuangzhou,China .见票见票 日后（本汇票之副本未付）日后（本汇票之副本未付）At At Sight of This of Exchange(Second of Exchange being Unpaid)Sight of This of Exchange(Second of Exchange being Unpaid)Pay to the Order of Pay to the Order of BANK OF CHINA,GUANGZHOU BRANCH BANK OF CHINA,GUANGZHOU BRANCH 或或 其其 指指 定定 人人付金额付金额The Sum of The Sum of _ _ .ToTo .DEUTSCHE BANK（ASIA）HONGKONG756/05/1495988NOV.20,2004CNAC-061121-4USD19,745.00FEB.20，2004*SAY US DOLLARS NINTEEN THOUSAND SEVEN HUNDRED AND FORTY-FIVE ONLYDEUTSCHE BANK(ASIA)HONGKONG CHINA NATIONAL ARTS AND CRAFTS IMP.&EXP.CORP.GUANG DONG BRANCH 李亮FIRST付款行议付日期信用证开立日期开证行付款期30DAYS AFTER SIGHT45 DAYS AFTER DATE OF B/L第6页/共8页五、信用证中汇票条款举例lTHIS CREDIT IS AVAILABLE WITH ANY BANK IN CHINA BY NEGOTIATION,AGAINST PRESENTATION OF BENEFICIARYS DRAFT AT 30 DAYS AFTER SIGHT DRAW ON US.lCREDIT AVAILABLE BY NEGOTIATION AGAINST PRESENTATION OF DOCUMENTS DETAILED HEREIN AND OF BENEFICIARYS DRAFTS IN DUPLICATE AT SIGHT DRAWN ON OUR BANK.第7页/共8页感谢您的观看。第8页/共8页
