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。”“Thebuyersshallarrangewith××bankforopeninganirrevocable(transferable,divisible)letterofcredit(comfirmedby××Bank)infavouroftheSellersbefore-(orwithin—daysafterreceiptoftheSellers’adviceorwithin—daysaftersigningofthiscontract).Thesaidletterofcreditshallbeavailablebysightdraft(s)forfullinvoicevalueandremainvalidfornegotiationinChinauntilthe15thdayafterdateofshipment.”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”(Theletterofcreditmuststipu-latethatreimbursementistobemadetelegraphicallyuponre-ceiptofthecableadviceOfnegotiation.)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。”“Thebuyersshallarrangewith××bankforopeninganirrevocable(transferable)banker’sacceptanceletterofcreditinfavourofthesellersbefore-(orwithin—daysafterreceiptofSellersadvice,0rwithin—daysaftersigningofthisContract)。Thesaidletterofcreditshallbeavaiablebydraft(s)at—sight(oraftershipment)andremainvalidfornegotiationinChinaun-tilthe15thdayaftertheaforesaidtimeofshipment.”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。