國際結算雙語(票據(jù))

1、Chapter 2 Instruments信用工具 第一節(jié)票據(jù)概述 一、Definition of credit instrument票據(jù)的概念 A credit instrument is a written or printed paper by means of which funds are transferred from one person to another. Credit instruments most commonly used in international payments and settlements are bills of exchange, promis

2、sory notes and checks. They are also known, negotiable instruments. Credit instruments may also take such forms as travelers cheque, certificates of deposit， treasury bills, treasury bonds, etc. 二、Instruments characteristic: 1)Negotiability 2)Non-causative Nature 3)Requisite in Form 4)Presentment 5)

3、Return-ability 流通性流通性 無因性無因性 要式性要式性 提示性提示性 返還性返還性 1. Negotiability流通性流通性 A negotiable bill may be payable to the order of a specified person. A negotiable bill may be payable to bearer. A bill on which the only or last endorsement is an endorsement in blank may be negotiable. A bill payable to a spe

4、cified person does not contain words prohibiting transfer or indicating an intention that it should not be transferable , it may also be negotiable. 2. Non-causative Nature無因性無因性 The reason(s) of issue or endorse need not to write on the face of the bill. 3. Requisite in Form要式性要式性 The bill must con

5、tains the prerequisite items required by the law. 4. Presentment提示性提示性 Present for payment Present for acceptance 三、三、The three important negotiable instruments： (1) Bill of exchange匯票匯票 (2) Promissory note 本票本票 (3) Cheque 支票支票 第二節(jié)第二節(jié) 匯票匯票 一、Bill of Exchange /Draft/Exchange匯票 的定義 二、Essentials of a b

6、ill of exchange匯票的要 式項目 三、Acts of a bill of exchange匯票的票據(jù)行 為 四、Types of bill of exchange匯票種類 一、匯票的概念一、匯票的概念 英國票據(jù)法對匯票的定義：匯票是由一人開致另一人 的書面的無條件命令，由發(fā)出命令的人簽名，要求接受命 令的人在要求付款時立即，或在固定時間，或在可以確定 的將來時間，把一定金額的貨幣支付給一個特定的人，或 他的指定人，或來人。 A bill of exchange is an unconditional order in writing, addressed by one perso

7、n to another, signed by the person giving it, reguring the person to whom to whom it is addressed to pay on demand or at a fixed or determinable future time a sum certain in money to or to the order of a specified person, or to bearer. Three basic parties drawer出票人出票人 drawee Payee 收款人收款人 payer 付款人付款

8、人 Present for payment Present for acceptance issue 二、 Essentials of a bill of exchange匯票匯票 的基本項目的基本項目(必要項目必要項目) The word “Exchange”匯票字樣匯票字樣 An unconditional order in writing無條件支付命無條件支付命 令令 Amount 金額金額 Tenor 付款期限付款期限 Date and place of Issue出票時間地點出票時間地點 Name and address of the drawee 付款人名稱地付款人名稱地 址址 N

9、ame or business entity of the payee 收款人名收款人名 稱稱 Drawers signature(s)出票人簽名出票人簽名 Exchange for GBP5000.00 Beijing，5th April 2002 At 90 days after sight pay to B Co. or order the sum of five thousand pounds To Bank of Europe， For A Company London (signature) 無條件無條件 支付命令支付命令 確定金額確定金額 付款人名稱付款人名稱 和地點和地點 出票

10、地點和日期出票地點和日期 收款人收款人 出票人名稱及簽字出票人名稱及簽字 付款期限付款期限 匯票匯票 字樣字樣 圖2-3 匯票式樣 圖圖2-3 匯票式樣匯票式樣 二、匯票的必要項目二、匯票的必要項目 1.“匯票匯票”字樣字樣 2.無條件支付命令無條件支付命令(Unconditional Order to Pay) 命令：命令：英語原文是英語原文是Order。必須用。必須用“祈使句祈使句”， 以動詞開頭。以動詞開頭。 我國我國票據(jù)法票據(jù)法規(guī)定為規(guī)定為“無條件支付的委托無條件支付的委托”， 其實質也是一種命令，而不是一種請求。其實質也是一種命令，而不是一種請求。 支付必須是無條件。支付必須是無條件

11、。 書面的：書面的：凡手寫的、打字的、印刷的、電腦打出凡手寫的、打字的、印刷的、電腦打出 的都是書面的。的都是書面的。 匯兌功能 支付必須是無條件支付必須是無條件 Pay to AB Co. or order the sum of one thousand US dollars. Pay to AB Co. providing the goods they supply are complied with contract the sum of one thousand US dollars. Pay to AB Co. out of the proceeds in our No.3 acco

12、unt the sum of one thousand US dollars. Pay to AB Co. or order the sum of one thousand US dollars and debit same to applicants account maintained with you. Pay to AB Co. or order the sum of one thousand US dollars. Drawn under L/C No.3217 issued by C Bank. 匯兌功能 3一定的金額（一定的金額（Certain in Money） n以金錢表示以

13、金錢表示 n 確定的金額（不論是出票人、付款人還是持票人，任何人根確定的金額（不論是出票人、付款人還是持票人，任何人根 據(jù)票據(jù)文義計算的結果都一樣。）據(jù)票據(jù)文義計算的結果都一樣。） uPay to the order of ABC Co. the sum of one thousand US dollars . uPay to the order of ABC Co. the sum of one thousand US dollars plus interest. uPay to the order of ABC Co. the sum of one thousand US dollars

14、plus interest calculated at the rate of 6% p.a. from the date hereof to the date of payment. uPay to the order of ABC Co. the sum of one thousand US dollars by instalment. uPay to the order of ABC Co. the sum of one thousand US dollars by ten equal consecutive monthly instalment. uPay to the order o

15、f ABC Co. the sum of one thousand US dollars converted into sterling equivalent. uPay to the order of ABC Co. the sum of one thousand US dollars converted into sterling equivalent at current rate of exchange.（現(xiàn)行 匯率：付款日當天的匯率） 匯兌功能 n大小寫大小寫 如果大小寫不一致，如果大小寫不一致，英國票據(jù)法英國票據(jù)法和和日內瓦統(tǒng)一法日內瓦統(tǒng)一法都規(guī)定都規(guī)定 以大寫為準，但實際做法多是

16、退票；我國以大寫為準，但實際做法多是退票；我國票據(jù)法票據(jù)法第八條規(guī)定：第八條規(guī)定： “票據(jù)金額以中文大寫和數(shù)碼同時記載，二者必須一致，二者不票據(jù)金額以中文大寫和數(shù)碼同時記載，二者必須一致，二者不 一致的，票據(jù)無效。一致的，票據(jù)無效?！贝送?，匯票金額不得涂改，也不得加蓋校此外，匯票金額不得涂改，也不得加蓋校 對章。對章。 用文字大寫和數(shù)字小寫分別表示。如果文字與數(shù)字用文字大寫和數(shù)字小寫分別表示。如果文字與數(shù)字 不符，如何處理？不符，如何處理？ 4付款人名稱（付款人名稱（Drawee）和付款地點）和付款地點 （Place of Payment） 付款人也稱為受票人，是指票據(jù)上載明的付款人也稱為受票

17、人，是指票據(jù)上載明的 承擔承擔付款責任付款責任的人，也就是根據(jù)持票人的的人，也就是根據(jù)持票人的 命令支付票據(jù)金額，以消滅票據(jù)關系的人。命令支付票據(jù)金額，以消滅票據(jù)關系的人。 付款地點是指持票人提示票據(jù)請求付款的付款地點是指持票人提示票據(jù)請求付款的 地點。地點。 5收款人名稱（收款人名稱（Payee） 匯票是債權憑證，收款人是匯票上記名的債權人。匯票是債權憑證，收款人是匯票上記名的債權人?！疤ь^抬頭”。 （1）限制性抬頭）限制性抬頭 對限制性抬頭的匯票，票據(jù)的債務人只對記明的收款人負責。因此，限制對限制性抬頭的匯票，票據(jù)的債務人只對記明的收款人負責。因此，限制 性抬頭的票據(jù)不可流通轉讓。性抬頭的

18、票據(jù)不可流通轉讓。 僅付僅付A公司公司 （Pay to A Co. only）；）； 付給付給B公司公司，不能轉讓不能轉讓（Pay to B Co.，Not Transferable）；）； 付給付給C公司公司（Pay to C Co.），），但在票據(jù)其他地方有但在票據(jù)其他地方有“不可轉讓不可轉讓”（Not transferable）的字樣。的字樣。 （2）指示性抬頭）指示性抬頭 指可以由收款人或其委托人、指定人提示取款的匯票。指可以由收款人或其委托人、指定人提示取款的匯票。 收款人可以通過背書將匯票轉讓給他人，由受讓人以持票人身份取款。收款人可以通過背書將匯票轉讓給他人，由受讓人以持票人身份

19、取款。 付給付給A的指定人（的指定人（Pay to the Order of A） 付給付給B或其指定人（或其指定人（Pay to B or Order） 付給付給C（Pay to C） （3）來人抬頭）來人抬頭 又稱持票人抬頭，無須背書，只要通過簡單交付就可實現(xiàn)轉讓。又稱持票人抬頭，無須背書，只要通過簡單交付就可實現(xiàn)轉讓。 付給來人（付給來人（Pay Bearer） 付給付給A或來人（或來人（Pay to A or Bearer） 在實務中，票據(jù)的收款人也可以是出票人自己，稱為在實務中，票據(jù)的收款人也可以是出票人自己，稱為“己收匯票己收匯票” 6出票日期（出票日期（Date of Issue

20、 ）和地點（）和地點（Place of Issue） 指匯票簽發(fā)的具體時間。出票日期有三個重要作用：決定匯指匯票簽發(fā)的具體時間。出票日期有三個重要作用：決定匯 票的有效期；決定到期日；決定出票人的行為效力。票的有效期；決定到期日；決定出票人的行為效力。 出票地點出票地點指出票人簽發(fā)匯票的地點，對國際匯票具有重要意指出票人簽發(fā)匯票的地點，對國際匯票具有重要意 義，因為票據(jù)是否成立是以出票地法律來衡量的。義，因為票據(jù)是否成立是以出票地法律來衡量的。 7出票人簽字（出票人簽字（Signature of the Drawer ） 票據(jù)必須經(jīng)出票人簽字才能成立。票據(jù)必須經(jīng)出票人簽字才能成立。 簽字原則是

21、票據(jù)法最重要和最基本的原則之一，票據(jù)責任的簽字原則是票據(jù)法最重要和最基本的原則之一，票據(jù)責任的 承擔以簽字為條件，誰簽字，誰負責，不簽字就不負責。承擔以簽字為條件，誰簽字，誰負責，不簽字就不負責。 “For、On behalf of、Per pro. ”，并在個人簽字后寫上職，并在個人簽字后寫上職 務名稱。務名稱。 例如例如： For ABC Co.Ltd.，London John Smith Manager 8.付款期限（付款期限（Tenor） 付款期限種類付款期限種類 到期日計算法到期日計算法 Tenor S Si ig gh ht t b bi il ll l 定定期期付付款款 匯匯票票

22、 板板期期付付款款匯匯票票 延延期期付付款款匯匯票票 U Us sa an nc ce e b bi il ll l 見見票票遠遠期期 匯匯票票 出出票票遠遠期期 匯匯票票 固固定定日日期期后后 遠遠期期匯匯票票 At xx days/xx months after sight pay to_ At xx days/xx months after date pay to_ At xx days/xx months after 10, July pay to_ At xx days after the date of Bills of Lading pay to_ At xx days afte

23、r presentation of documents pay to_ On 24, January fixed pay to_ At sight pay to On demand pay to On presentation pay to Pay to Tenor 付款期限付款期限 付款期限種類付款期限種類 即期付款匯票 （Bill Payment at sight / on demand） 指見票即付，在持票人向付款人作付款提示時， 付款人應立即付款。 如果匯票上未注明付款日期的，一概作為即期 匯票處理。 我國票據(jù)法第五十三條規(guī)定：“見票即付 的匯票，自出票日起1個月內向付款人提示付 款。

24、” 遠期匯票（Time / Usance/ Term Bill ） A. 定日付款 （At a Fixed Date） 匯票上記載確切的付款日，付款人(承兌人)按匯票上記載的日 期履行付款義務。 例如： On 30th June 2007 pay to . . . B.見票后若干天/月付款（At xx days / x months after sight） 又稱見票遠期付款，必須首先由持票人向付款人作承兌提示， 然后以承兌日為起點，計算到期日，在到期日承兌人履行付 款義務。 例如：見票后90天付款； 見票后6個月付款。At 30 days after sight pay to . . . C

25、.出票后若干天/月付款（At xx days / x months after date） 又稱出票遠期付款，是以出票日為計算基礎，一段時間后付 款。 例如：出票后90天付款； 出票后6個月付款；At 60 days after date pay to . . . D.提單日期/裝運日期/說明日期后若干天/月付款 例如：At 30 days after B/L date pay to . . .；At 60 days after 01 May date pay to . . . 到日期計算法到日期計算法 原則：原則： 算尾不算頭：用于以天為單位時，期間開始之日不算，到算尾不算頭：用于以天為單位

26、時，期間開始之日不算，到 期之日要計算；期之日要計算； 假日順延：到期日如遇節(jié)假日，則順延至下一個營業(yè)日；假日順延：到期日如遇節(jié)假日，則順延至下一個營業(yè)日； 月為日歷月：月為日歷月： 以月為單位時，不論大小月，都作一個月計；以月為單位時，不論大小月，都作一個月計； 月之同日為到期日：用于以月為單位時；無同日即為月之月之同日為到期日：用于以月為單位時；無同日即為月之 末日。末日。 例：例： 1. At 90 days after sight pay to.（見票日為（見票日為4月月15日）日） 2. At 1 month after sight pay to.（見票日為（見票日為5月月31日）日

27、） 3. At 2 months after sight pay to.（見票日為（見票日為12月月31日）日） 請計算到期付款日？請計算到期付款日？ 三、三、Acts of a bill of exchange匯票的票據(jù)行為匯票的票據(jù)行為 Act1 Issuance出票出票 Act2 Endorsement背書背書 Act3 Presentation提示提示 Act4 Acceptance承兌承兌 Act5 Payment: The act of paying /money paid付款付款 Act6 Dishonor拒付拒付 Act7 Protest拒絕證書拒絕證書 Act8 Notice

28、 of Dishonor退票通知退票通知 Act9 Right of recourse追索權追索權 Act10 Acceptance for Honor參加承兌參加承兌 Act11 Guarantee/Aval保證保證 Act12 Discounting 貼現(xiàn)貼現(xiàn) Act1 Issuance出票出票 drawer出票人出票人 drawee Payee 收款人收款人 payer 付款人付款人 Present for payment Present for acceptance issue step 1: draw step2: deliver Act1 Issuance: act of givi

29、ng out bill of exchange出票出票 Please issue a bill of exchange in accordance with the following conditions and terms, Sum: USD 47,259.00 Place of issue: Shanghai. Date of issue: 20 April, 200- Tenor: at 30 days after sight Drawer: BETERFORD DEVELOPMENT CO., LTD.Rd.,Shanghai China. Drawee: BANK OF SAIPA

30、N,.Rd.,Tokyo,Japan Payee: HUADONG EXPORT AND IMPORT CO., LTD.Rd,Shanghai China and make correct operation and actions DRAFT No. 30167577 Exchange for_ _,_ At_after sight of this FIRST of Exchange (Second of Exchange is unpaid) Pay to _ _ The sum of _ To _ For _ （signature） USD 47,259.00Shanghai 20 A

31、pril, 200- 30 days the order of HUADONG EXPORT AND IMPORT CO., LTD.Rd,Shanghai China US Dollars Forty Seven Thousand Two Hundred Fifty Nine Only BANK OF SAIPAN, .Rd.,Tokyo,Japan BETERFORD DEVELOPMENT CO., LTD.Rd.,Shanghai China. Endorser has to sign on the back of the bill Made for the whole amount

32、of the draft 背書指在票據(jù)背面或粘單上記載相關事項并簽章的 票據(jù)行為。 Act2 Endorsement: sign ones name on the back of the bill, check and so on背書背書 E En nd do or rs se em me en nt tP Pa ay y t to o A A B Ba an nk k f fo or r c co ol ll le ec ct ti io on n F Fo or r A A C Co o. ., , L Lo on nd do on n S Si ig gn na at tu ur re

33、e C Co ol ll le ec ct ti io on n E En nd do or rs se em me en nt t P Pa ay y t to o A A C Co o. . o on n d de el li iv ve er ry y o of f B B/ /L L N No o. .1 12 23 3 F Fo or r A A C Co o. ., , L Lo on nd do on n S Si ig gn na at tu ur re e C Co on nd di it ti io on na al l _ _ _ _ _ _ _ _ _ _ _ _ o

34、on nl ly y / /n no ot t n ne eg go ot ti ia ab bl le e P Pa ay y t to o A A B Ba an nk k F Fo or r A A C Co o. ., , L Lo on nd do on n S Si ig gn na at tu ur re e R Re es st tr ri ic ct ti iv ve e D De el li iv ve er ry y; ; e en nd do or rs se em me en nt t F Fo or r A A C Co o. ., , L Lo on nd do

35、on n s si ig gn na at tu ur re e B Bl la an nk k E En nd do or rs se em me en nt t P Pa ay y t to o t th he e o or rd de er r o of f B B C Co o. . F Fo or r A A C Co o. ., , L Lo on nd do on n s si ig gn na at tu ur re e S Sp pe ec ci ia al l N Ne eg go ot ti ia ab bi il li it ty yW Wr ri it ti in n

36、g gK Ki in nd ds s f fo or r a ac cc co ou un nt t o of f B B C Co o. . n no ot t t tr ra an ns sf fe er ra ab bl le e Differences of 5 kinds of endorsement Pay to BANK OF HONGKONG Only For HUADONG EXPORT AND IMPORT CO., LTD (signature) Sight Sight billbill Present for payment in Present for payment

37、 in legal time limitlegal time limit UsanceUsance billbill Present for acceptance Present for acceptance in legal time limitin legal time limit Present for payment at Present for payment at maturitymaturity Act3 Presentment 提示提示 提示是持票人對付款人現(xiàn)實地出示匯票，要求其承 兌或者付款的法律行為。分為提示承兌、提示付款 Act4 Acceptance承兌承兌 承兌是指經(jīng)

38、持票人提示，付款人同意按出票 人指示支付票額的行為。 Acceptor engages, by signing his name across the face of the bill that he will pay when it falls due. So presentment for acceptance is legally necessary to fix the maturity date of a draft payable after sight. 承兌的承兌的類型類型 (1)一般承兌(General Acceptance)。 毫無保留地同意，不附加任何條件 (2)限制性承

39、兌(Qualified Acceptance)。 對該匯票另加條款而對該票之效力有所影 響 一般承兌一般承兌 Accepted Dated For A Co., Place （Signature） Qualified Acceptance Conditional acceptance 有條件承兌 Partial acceptance 部分承兌 Local acceptance 限定地點承兌 Qualified acceptance as to time限定時間承兌 Conditional acceptance有條件承兌 Accepted 1st June,200* Payable on del

40、ivery of B/L For A Co., London （Signature） Partial acceptance部分承兌 Accepted 1st June,200* Payable for amount of GBP800.00 only For A Co., London （Signature） Local acceptance限定地點承兌 Accepted 1st June,200* Payable at the Hambros Bank and there only For A Co., London （Signature） Qualified acceptance as t

41、o time限定時間承兌 Accepted 1st June,200* Payable at 6 months after date For A Co., London （Signature） Accepted JUNE,200- For BANK OF SAIPAN,Tokyo (signature) Act5 Payment: The act of paying /money paid付款付款 n匯票到期時，持票人向付款人或承兌人 提示付款，經(jīng)其正當付款后，匯票即被解 除責任 Act of dishonor is a failure or refusal to make acceptanc

42、e on or payment of a draft when presented. Dishonor for acceptance Dishonor for payment a usance draft to present for acceptance A sight draft: legal limit A usance draft: on due date Act6 Dishonor拒付拒付 Act7 Protest拒絕證書拒絕證書 是由拒付地點的法定公證人作出證明拒付是由拒付地點的法定公證人作出證明拒付 事實的文件。事實的文件。 1.presented for acceptance

43、presented for payment Notary Public Authorized person Drawee 2.Dishonor Holder 3.Sealed written statementProtest Act8 Notice of dishonor退票通知退票通知 匯票一旦遭到拒付或拒絕承兌，持票人應及早匯票一旦遭到拒付或拒絕承兌，持票人應及早 通知匯票債務人。但這一行為并不具備法律效通知匯票債務人。但這一行為并不具備法律效 力力 Act9 Right of recourse追索權追索權 追索是指持票人在票據(jù)被拒付時向其前手 請求償還票據(jù)金額及其他法定款項的行為 。 法

44、律上稱追索權 Act9 Right of recourse追索權追索權 行使追索權的三個條件： 條件條件1：須在規(guī)定的：須在規(guī)定的合理時間內向付款人提示合理時間內向付款人提示匯匯 票，未經(jīng)提示，持票人不能對其前手追索票，未經(jīng)提示，持票人不能對其前手追索 條件條件2：持票人須在退票后的：持票人須在退票后的次日，將退票事實次日，將退票事實 通知其前手通知其前手，后者再通知其前手，直到出票人，后者再通知其前手，直到出票人 條件條件3：須在退票后的：須在退票后的一個營業(yè)日內一個營業(yè)日內，持票人須，持票人須 請公證人做成請公證人做成拒絕證書拒絕證書 Act10 Acceptance for Honor參

45、加承兌參加承兌 是指匯票遭到拒絕承兌而退票時，非匯票是指匯票遭到拒絕承兌而退票時，非匯票 債務人在得到持票人同意的情況下，參加債務人在得到持票人同意的情況下，參加 承兌已遭拒絕承兌的匯票的一種附屬票據(jù)承兌已遭拒絕承兌的匯票的一種附屬票據(jù) 行為。其目的是為維護匯票上的某一當事行為。其目的是為維護匯票上的某一當事 人或關系人的信譽，防止追索權的行使施人或關系人的信譽，防止追索權的行使施 及該人。及該人。 ACCEPTED FOR HONOR OF B COMPANY JULY 26, 2006 FOR K COMPANY, London (SIGNED) Act of guarantee is p

46、erformed by a third party called guarantor, who engages that the bill will be paid on presentation if it is a sight bill or accepted on presentation and paid at maturity if it is a time bill. Act11 Guarantee/Aval保證保證 是指保證人為擔保票據(jù)債務的履行，以負擔同一票據(jù)債務是指保證人為擔保票據(jù)債務的履行，以負擔同一票據(jù)債務 內容為目的而作出的一種附屬票據(jù)行為內容為目的而作出的一種附屬票據(jù)

47、行為 A bill of exchange is to sell a time bill already accepted by the drawee but not yet fallen due to a financial institution at a price less than its face value. Act12 Discounting 貼現(xiàn)貼現(xiàn) 貼現(xiàn)是一種票據(jù)轉讓方式，是指持票人在需要資金 時，將其持有的商業(yè)匯票，經(jīng)過背書轉讓給銀行， 銀行從票面金額中扣除貼現(xiàn)利息后，將余款支付給 申請貼現(xiàn)人的票據(jù)行為 四、四、Types of bill of exchange匯票匯票

48、的種類的種類 Bankers draft or bank draft銀行匯票銀行匯票 Trade bill商業(yè)匯票商業(yè)匯票 Traders acceptance bill商業(yè)承兌匯票商業(yè)承兌匯票 Bankers acceptance bill銀行承兌匯票銀行承兌匯票 Sight bill即期匯票即期匯票 Time bill遠期匯票遠期匯票 Direct bill直接匯票直接匯票:承兌地與付款地相承兌地與付款地相同同 Indirect bill間接匯票間接匯票:付款地與承兌地不付款地與承兌地不同同 Inland bill國內匯票國內匯票 Foreign bill外國匯票外國匯票 Local cu

49、rrency bill本幣匯票本幣匯票 Foreign currency bill外幣匯票外幣匯票 第三節(jié)第三節(jié)Promissory note 本票本票 一、一、Definition of promissory note 本票的定義本票的定義 A promissory note is unconditional promise in writing , made by one person（maker) to another(payee),signed by the maker,engaging to pay on demand or at fixed or determinable futu

50、re time , a sum certain in money to or to the order of a specified person or to bearer. 本票是一人本票是一人(制票人制票人)向另一人向另一人(收款人收款人)簽發(fā)的，保證即期或定簽發(fā)的，保證即期或定 期或在可以確定的將來時間，對某人或其指定人或執(zhí)票人支付期或在可以確定的將來時間，對某人或其指定人或執(zhí)票人支付 一定金額的無條件書面承諾一定金額的無條件書面承諾 Promissory Note New York, April 1, 2001 For USD99,999.00 On the 20th June 200

51、1 fixed by the promissory note we promise to pay BA the sum Of ninety-nine thousand nine hundred and ninety-nine US Dollars only For and on behalf of DC (signed) EXHIBIT-2 Promissory Note we promise to pay Maker and payer are the same person 二、二、Characteristics of promissory note It is an in writing

52、 Two basic parties: There is no on it The maker is the Promissory notes other than those issued by banks are not very widely used in modern commercial transactions. Bearer promissory notes payable on demand and issued by banks are equivalent to bank notes of large denomination(面額面額) , which may caus

53、e inflation and are prohibited by the government in may countries. unconditional promise maker, payee acceptance primarily liable party Maker has signed his name on the face of it Promissory Note Promissory Note for for New York _New York _ AtAt* * * * * * * * * *sight we promise to pay sight we pro

54、mise to pay to_ to_ _ the sum of_the sum of_ _ Payable at _ For Payable at _ For Authorized Authorized Signature(sSignature(s) ) EXHIBIT-1 三、三、Essentials to a promissory note 本票的本票的必要項目必要項目 The words “promissory note” clearly indicated An unconditional promise to pay Name of the or payee his order m

55、akers signature place and date of issue period of payment A certain amount of money place of payment Promissory Note Promissory Note for for USD1,000.00 USD1,000.00 Boston, Boston, 4 4th th, June , June,200,2002 2 OnOn demand demand we promise to pay to we promise to pay to the order ofthe order of

56、bearer bearer the sum of the sum of ONE THOUSAND US DOLLARS ONE THOUSAND US DOLLARS Payable at Boston Payable at Boston For: For: First National Bank of BostonFirst National Bank of Boston _ _ Authorized Authorized Signature(sSignature(s) ) 四、四、Difference between a promissory note and a bill of exch

57、ange 1. A promissory note is a promise to pay, whereas a bill of exchange is an order to pay. 2. There are only two parties to a promissory note, namely the maker and the payee (or the holder in the case of a bearer note), whereas there are three parties to a bill of exchange, namely the drawer, the

58、 drawee and the payee. The maker is primarily liable on a promissory note, whereas the drawer is primarily liable, if it is a sight bill, and the acceptor becomes primarily liable, if it is a time bill. When issued, a promissory note has an original note only, whereas a bill of exchange may be eithe

59、r a sole bill or a bill in a set. Promissory note Bill of exchange A promise to payAn order to pay Two basic partiesThree basic parties Maker is primarily liable Sight bill: drawer is primarily liable Accepted usance bill: acceptor is primarily liable An original noteIn a set or a sole 第四節(jié)第四節(jié)Cheque/

60、Check 支票 一、一、Definition of check支票的定義支票的定義 A check is an unconditional order in writing, addressed by the customer(the drawer)to a bank(the drawee)signed by that customer authorizing the bank to pay on demand a specified sum of money to or to the order of a named person or to bearer (the payee). 支票是