汇票（bill of exchange） 由一方向另一方签发，要求对方立即或在一定时日内，对某人或其指定人或持票人支付一定金额的、无条件的书面支付命令。汇票有三个原始当事人：出票人、受票人（或称付款人）及受款人。如汇票上未注明付款期限，应视作见票即付，即称为即期汇票。如规定付款期限，称为远期汇票。
即期汇票 No. G 103/86 Guangzhou, China,
25 April 1986
EXCHANGE FOR US $ 1850.00
At………..Sight of this (FIRST of) exchange (the SECOND of the same tenor and date being unpaid) pay to the order of bank of China, Guangzhou the sum of US Dollars One Thousand Eight Hundred and Fifty Only.
Drawn under Bank A, London
L/C NO 16358
TO: Bank A, London
Guangzhou Crafts Corp.