國際結(jié)算實(shí)驗(yàn)一答案票據(jù)1

1、實(shí)驗(yàn)素材、匯票(一) 客戶向銀行提交匯票，按匯票必要項(xiàng)目和所給問題對(duì)其進(jìn)行審核和處理。項(xiàng)目、問題托收中的匯票信用證中的匯票(1)匯票字樣Bill of excha ngeExchange(2)無條件支付命令Pay toPay to(3)出票地點(diǎn)和日期New York7,May,2003Guangzhou5，April，2004(4)付款時(shí)間即期付款，見票即付見票后90天付款(5)付款金額USD250 ，000大小寫不一致GBP56,400.00大小寫一致r(6)付款人名稱和付款地點(diǎn)Chi na,Gua ngdo ng, IMP, Corp.GuangzhouMidla nd Bank Ltd.

2、,London(7)收款人名稱the order of Bank of AmericaN.T.&S.A.the order ofOurselves(Gua ng zhouTextiles Holdi ngs)f(8)出票人名稱和簽字Novus In ternatio nal PTELtd., New Y ork無簽字Guan gzhou TextilesHoldi ngs 無簽字(9)提示次數(shù)一次兩次(10)問題：2003年5月7日有什么作用(托收中的匯票)？“Due 13, July,2004 ”是什么時(shí)間(信用證中的匯票)？可確定出票人再簽發(fā)匯票時(shí)有無 行為能力；可用來計(jì)算匯票到期 日及利

3、息的起算日等；可確定有 些匯票提示獲追索的有效期限。到期日(11)匯票生效以哪國法律為準(zhǔn)？美國中國(12)匯票的轉(zhuǎn)讓和轉(zhuǎn)讓方式指示性抬頭，可背書轉(zhuǎn)讓指示性抬頭，可背書轉(zhuǎn)讓(13)若收款人遭到拒付，在追索時(shí)應(yīng)注 意哪些事項(xiàng)？做退票通知、拒絕證書(有效期 內(nèi))、無追索權(quán)的不追索。做退票通知、拒絕證書(有 效期內(nèi))、無追索權(quán)的不 追索。i(14)匯票出票后、未承兌前， Midland Ba nk Ltd. ，Lon don 是否為匯票的主 債務(wù)人(信用證中的匯票)？不是(15)收款人于匯票承兌當(dāng)天請(qǐng)承兌行Midland Bank Ltd. 做貼現(xiàn)，銀行按6%p.a .計(jì)息，計(jì)算貼現(xiàn)息和凈款(信用證

4、中的匯票)。貼現(xiàn)息GBP 846凈款 GBP 55554（二）客戶提交匯票委托銀行收款，銀行對(duì)匯票有效性進(jìn)行判斷并給客戶提出建議。匯票的無條件支付命令有效/無效建議(1) Pay to A Corp. two thousa nd US dollars p rovidi ng the goods in comp lia nee with sales con tract No. 123.無效Pay to A Corp. two thousa nd US dollars(2)Pay to A Co. the sum of five thousa nd Sterl ing Pounds on con

5、diti on that goods have bee n shi pped on board before 23,December.無效Pay to A Co. the sum of five thousand Sterl ing Pounds(3)At sight pay to the order of A Co. the sum of one hun dred thousa nd Japan ese Yen draw n aga inst shi pment of 20 bales of cott on from Guan gzhou to Tokyo.有效(4)At 30 days a

6、fter sight pay to the order of Bank of China the sum of two hun dred thousa nd US dollars draw n un der LC No. 1234 issued by Bank of New York dated on 20, August, 2004.有效(5)Pay to A Co. one thousa nd US dollars out of our No. 345 acco unt.無效Pay to A Co. one thousa nd US dollars Pay to A Co. three t

7、housa nd US dollars plus in terest at 5% from the date here of to the date of p ayme nt.有效 Pay to A Co. four thousa nd US dollars by ten in stallme nts.無效明確分期付款的 具體操作方法(8)Pay to A Co. five thousa nd Sterl ing Pounds con verted into US dollars equivale nt.無效注明匯率（三）根據(jù)所給條件填寫匯票。1. 匯票一:Due 10,Ja n,2004 E

8、xchange forGBP21,350.00Changsha,10, Jan, 2004At one month after date sight of this First Bill of Excha nge (Sec ond unp aid) pay to Agricultural Bank of China, Hunanor orderthe sum ofGBP Twenty One Thousa nd Three Hun dred and Fifty onlyDrawn against 1 000 boxes of glass bricks from Changsha toLondo

9、nFor Hunan Arts & Crafts lmp.& Exp. CompanyTo AAA Group Co.,Ltd., LondonAuthorized Sign ature(s)2. 匯票二:Tokyo, 17th, Nov, 2004Excha nge for J Y 7,082,000.00At 90 days after sight of this First Bill of Excha nge(Sec ond unp aid)pay to CREDIT SUISSE,TOKYO, BRANCH or orderthe sum ofJapan ese YenSeve n M

10、illio n Eighty Two Thousa nd onlyDrawn under LCNo. 235GD201ssued by Bank of China, GuangdongBranch, dated 20/Oct., 2004To Bank of China,Gua ngdong BranchFor TOYOTA TSUSHO CORPORATIONAuthorized Sign ature(s)3. 匯票三:Excha nge forUSD34,486.78Guangzhou , 25, February , 2003At*sight of this Sec ond Bill o

11、f Excha nge (First unp aid)pay toChina Natio nal Ani mal By-p roducts lmp.& Exp. Corp.,Guangzhou or orderthe sum of U.S dollarthirty four thousa nd four hun dred and eighty six pointseve n eightDraw n un der LC No. 2431/221 issued by First Nati onal Bank of Chicago, dated20/Dec.,2002To First Nati on

12、al Bank,ChicagoFor Gua ng zhou, Chi na Nati onal An imalBy-products Imp. & Exp. Corp., BranchAuthorized Sign ature(s)（四）GUANGDONG IMP. & EXP. CORPORATION提交一張遠(yuǎn)期匯票委托銀行收款,付款人承兌匯票后在票面加蓋承兌章。根據(jù)所給匯票和條件在表格中計(jì)算并填寫匯票到期日。匯票期限到期日(1)At 30 days after sightApr. 27(2)At 30 days from sightApr. 26(3)At 30 days after d

13、ateApr. 19(4)At 60 days after dateMay. 19(5)At one and half a month after dateMay. 5（五）根據(jù)條件進(jìn)行匯票的轉(zhuǎn)讓并加注必要的背書。1. 收款人將匯票記名背書轉(zhuǎn)讓給 D Company , D Company 空白背書轉(zhuǎn)讓給Company ， E Company 交付轉(zhuǎn)讓給 F Company ， F Company 限制背書轉(zhuǎn)讓給Company。假設(shè)收款人公司有權(quán)簽字人為李華，D Company 有權(quán)簽字人為JohnCompany 有權(quán)簽字人為 Mary ，G Company 有權(quán)簽字人為 Annie。收款人寫

14、法第一次轉(zhuǎn)讓第二次轉(zhuǎn)讓第三次 轉(zhuǎn)讓第四次轉(zhuǎn)讓Pay to the order of A CompanyPay to the order of D Company For A Company李華For DCompanyJoh n/Pay to G Company only For F Company Ann iePay to bearerPay to the order of D Company或交付For DCompanyJoh n或交付交付Pay to G Company only For F Company Ann ie或交付Pay to A Company on ly/ /2. 一筆托收

15、業(yè)務(wù)中，出口公司為廣州市A公司，有權(quán)簽字人為張品，托收行為中國工商銀行廣東省分行，有權(quán)簽字人為李源，代收行為美國花旗銀行，進(jìn)口公司為美國公司。(1)開立己收匯票，收款公司記名背書轉(zhuǎn)讓給托收行，托收行空白背書給代收行。Excha nge for U Gua ngzhou , 2, Oct., 2003At * sight pay to ourselves or orderthe sum of forty-nine thousa nd and two hun dred seve nty one USD on lyTo B CompanyFor A CompanyGuan gzhou, China張

16、品New YorkAuthorized Sign ature(s)匯票背面Pay to In dustrial and Commercial Bank of China. Guan gzhou Branch for collectio nFor A CompanyGuan gzhou, China張品For I ndustrial and Commercial Bankof China. Guan gzhou Branch forcollect ion李源(2)匯票以托收行作為指示性抬頭，托收行記名背書給代收行。Excha nge for U Gua ngzhou , 2, Oct., 200

17、3At * sight pay toIn dustrial a nd Commercial Bank of Chi na.the sum of forty-nine thousa nd and two hun dred seve nty one USD on lyTo B CompanyFor A CompanyGuan gzhou, China張品New YorkAuthorized Sign ature(s)匯票背面Pay to Citi Ba nk, U.S.Afor collect ionFor ICBC Gua ngdo ng Branch李源（六）匯票收款人 A Company 委

18、托銀行向匯票付款人 B Com pany London提示匯票承兌時(shí)，付款人根據(jù)所給條件在匯票上進(jìn)行承兌，銀行審核承兌匯票。1.付款人于3月26日在匯票左面作出普通承兌。ACCEPTED26th March 2003 FOR B Com pany London SIGNATUREExcha nge for USD428,314.00Sha nghai ,16, Mar. ,2003At 60 days after sight pay to the order of A Compan the sum of Four Hun dred Twenty Eight Thousa ndThree Hun

19、 dred and Fourtee n US dollars To B CompanyLondonFor C CompanyGuan gzhou, ChinaAuthorized Sign ature(s)2.付款人于月26日在匯票左面作出有條件承兌，條件為 貨物抵達(dá)目的地付款”。ACCEPTED 26,MARCH,2003 p rovidi ng the goods arrived at desti nati on FOR B Com pany London SIGNATUREExcha nge for USD428,314.00Sha nghai ,16, Mar. ,2003At 60

20、days after sight pay to the order of A Compan the sum of Four Hun dred Twenty Eight Thousa ndThree Hun dred and Fourtee n US dollars To B CompanyLondonFor C CompanyGuan gzhou, ChinaAuthorized Sign ature(s)3.付款人于3月26日在匯票左面作出部分承兌：僅付匯票金額的80% 。ACCEPTED 26,MARCH,2003 Payable 80% of the sum of Four Hun dr

21、ed Twenty Eight Thousa nd Three Hun dred and Fourtee n US dollarsFOR B Com pany London SIGNATUREExcha nge for USD428,314.00Sha nghai ,16, Mar. ,2003At 60 days after sight pay to the order of A Compan the sum of Four Hundred Twenty Eight ThousandThree Hun dred and Fourtee n US dollarsTo B CompanyLond

22、onFor C CompanyGuan gzhou, ChinaAuthorized Sign ature(s)4.付款人于3月26日在匯票左面作出承兌，指定由其賬戶行 Midland Bank 付款。ACCEPTED 26,MARCH,2003 Payable at Midla nd Bank FOR B Com pany London SIGNATUREExcha nge for USD428,314.00Sha nghai ,16, Mar. ,2003At 60 days after sight pay to the order of A Compan the sum of Four

23、Hun dred Twenty Eight Thousa ndThree Hundred and Fourteen US dollars To B CompanyLondonFor C CompanyGuan gzhou, ChinaAuthorized Sign ature(s)5.付款人于3月26日在匯票左面作出承兌，延遲付款時(shí)間為見票后90天付款”。ACCEPTED 26,MARCH,2003 AT 90 DAYS AFTER SIGHT FOR B Com pany London SIGNATUREExcha nge for USD428,314.00Sha nghai ,16, Ma

24、r. ,2003At 60 days after sight pay to the order of A Compan the sum of Four Hun dred Twenty Eight Thousa ndThree Hun dred and Fourtee n US dollarsTo B CompanyLondonFor C CompanyGuan gzhou, ChinaAuthorized Sign ature(s)二、本票（一）客戶向銀行提交本票，按本票必要項(xiàng)目和所給問題對(duì)其進(jìn)行審核和處理。1.銀行本票Promissory Note for USD1,000.00Bost o

25、n, 4, Jun e,2002Onthe order of the sum ofdemand we promise to pay tobearerONE THOUSAND US DOLLARSPayable at Bost onFor First Nati onal Bank of Bost onAuthorized Sign ature(s)2.商業(yè)本票USD100,000.00Haverty Fur niture Companies Atla nta 6, Oct.,2002_AT SEVENTY DAYS AFTER DATE WE PROMISE TO PAY TOTHE ORDER

26、 OFBEARERTHE SUM OFONE HUNDRED THOUSAND US DOLLARSPAYABLE AT FULTON NATIONAL BANK, MAIN OFFICE, ATLANTA, GEORGIA VALUE RECEIVEDHAVERT Y FURNITURE CO.DUE 15, DEC., 2002Authorized Sign ature(s)項(xiàng)不間題銀行本票商業(yè)本票(1)本票字樣Promissory NotePromissory Note(2)無條件支付承諾Promise to payPromise to pay(3)收款人名稱bearerbearer(4

27、)付款人名稱和付款地點(diǎn)First Natio nalBank of Bost onBosto nHaverty fur niture co.Atla nta1(5)出票地點(diǎn)和日期Bosto n, 4,Jun e,2002Atla nta 6, Oct.，2002(6)付款時(shí)間On dema nd見票即付出票后70天付款，不遲于 15,Dec. , 2002(7)付款金額USD1,000.00ONE HUNDREDUSD100,000.00ONE HUNDREDTHOUSAND USTHOUSAND USDOIIARSDOLLARS1(8)付款地點(diǎn)Bost onFult on n ati ona

28、l bank, main office, Atla nta, Georgia(9)提示次數(shù)無無(或者一次)(10)主債務(wù)人First Natio nalBank of Bost onHaverty fur nitureco.(二)根據(jù)所給條件填寫本票。(1)Amou nt 3,026.00(2)Date and pl ace of issue8/August/2003, Guangzhou, ChinaTenorAt 90 days after date(4) Maker(5) PayeeGuangdong Imp. & Exp. Co., Guan gzhouChemicals Import

29、 & Export CompanyLondonPromissory Note for GBP 3.026.00Guan gzhou ,Chi na8, August ,2003On At 90 days after date against this promise note I(we) promiseto pay to Chemicals Import & Export Company London or orderthe sum of GBP THREE THOUSAND AND TWENT YSIXONLYFOR VALUE RECEIVED Payable at Guan gzhou,

30、 ChinaGuangdong Imp. & Exp.Co., Gua ngzhouSign ature(s) and full address of maker二、支票(一)客戶向銀行提交支票，按支票項(xiàng)目和所給問題對(duì)其進(jìn)行審核和處理。Check No.26-37-846New York, 16, Dec., 2003Pay to the order of Toyota Company the sum of five thousa nd US dollars USD5,000.00To Bank of New Y orkNew YorkFor BBB Corp., New Y orkAuthorized Sig