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 DRAFTS 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 FOLLOWING 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给出的支取金额是最大“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。