This paper intends to analyze the particularity of bill of exchange used under letter of credit, to present the special rights and obligations of it, and to provide suggestions for solving this problem in judicial practice.

• 本文试图通过剖析信用证下汇票与一般汇票的异同点,考察信用证权利与汇票权利的相互作用,进一步明确汇票在信用证框架下所应具有的功能和作用,并为在实践中解决信用证下票据问题提出一点建议。