现以我国对外出口业务中常用的支付条款为例，将信用证支付条款的主

要内容简单介绍如下：

1．即期信用证条款

“买方应于××年×月×日前（或接到卖方通知×天内或签约后×天

内）通过××银行开出以卖方为受益人的（由××银行保兑的）不可撤销的（可转让可分割的）全部发票金额的即期信用证，信用证有效期延至装运日

期后15 天在中国到期。”

“The buyers shall arrange with××bank for opening an irrevocable（transferable，divisible）letter of credit （comfirmed by

××Bank）in favour of the Sellers before-（or within— days afterreceipt of the Sellers’adviceor within—days after signing ofthis contract）． The said letter of credit shall be

available by sightdraft（s） for full invoice value and remain

valid for negotiation inChina until the 15th day after date of shipment.”

如系要求电汇，即可在上列条款内加列“信用证应列明在收到议付电报

通知后即以电汇偿付”（The letter of credit must stipu-late that reimbursement is to be made telegraphically upon re-ceipt of the cable advice Of negotiation.）

2．远期信用证条款

“买方应于××年××月×日前（或接到卖方通知后×天内或签约后×

天内）通过××银行开立以卖方为受益人的不可撤销的（可转让的）见票×

×天（或装船后×天）付款的银行承兑信用证。信用证议付有效期延至上述

装运期后15 天在中国到期。”

“The buyers shall arrange with×× bank for opening an irrevocable（transferable）banker’s acceptance letter of credit infavour

of the sellers before-（or within—days after receipt of Sellers advice， 0r within—days after signing of this Contract）。The

said letter of credit shall be avaiable by draft（s）at—sight

（or after shipment）and remain valid for negotiation in China

un-til the 15th day after the aforesaid time of shipment.”

3．循环信用证条款

“买方须于××日前开到装运口岸以卖方为受益人的不可撤销的、即期

循环信用证。该信用证于议付后第二天自动恢复至原金额，直至装运口岸完

成本合同所规定的总值或数量为止，在未完成总值或总数量之前，买方不得

任意中止循环信用证，该信用证议付有效期至××日在装运口岸到期”。

此外，合同中还应就卖方应该提交的结汇单据的种类和份数，做出明确

规定。