國際結(jié)算實驗一答案—票據(jù)1

1、匯票實驗素材一票據(jù)答案(一)客戶向銀行提交匯票，按匯票必要項目和所給問題對其進行審核和處理種類項目、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)出票地點和日期New York7,May,2003Guangzhou5，April ， 2004(4)付款時間(付款期限)即期付款，見票即付見票后90天遠期付款(5)付款金額USD250 ，000大小寫不一致GBP56,400.00大小寫一致(6)付款人名稱和付款地點Chi na,Guangdong, IMP, Corp.GuangzhouMidland

2、 Bank Ltd.,London(7)收款人名稱the order of Bank of AmericaN.T.&S.A.the order ofOurselves(Gua ngzhouTextiles Holdi ngs)(8)出票人名稱和簽字Novus In ternatio nal PTELtd., New York 無簽字Guan gzhou TextilesHoldi ngs 無簽字(9)提示次數(shù)一次(提示付款)兩次(提示承兌、提示付款)(10)問題：2003年5月7日有什么作用(托收中的匯票)？“Due 13, July,2004 ”是什么時間(信用證中的匯票)？可確定出

3、票人再簽發(fā)匯票時有無 行為能力；可用來計算匯票到期 日及利息的起算日等；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？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，在追索時應(yīng)注 意哪些事項？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。(14)匯票出票后、未承兌前，MidlandBank Ltd. ， Lon don 是否為匯票的主 債務(wù)人(信用證中的匯票)？不是貼現(xiàn)息GBP 846 凈款 GBP 55554（15）收款人于匯票承兌當天請承兌

4、行Midland Bank Ltd.做貼現(xiàn)，銀行按6%pa計息，計算貼現(xiàn)息和凈款（信用證 中的匯票）。（二）客戶提交匯票委托銀行收款，銀行對匯票有效性進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 providing the goods in complianee with sales eon 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

5、 ing Pounds on eon diti on that goods have bee n shipped 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 Japa nese Yen draw n aga inst shipme nt of 20 bales of cott on from Guan gzhou to Tokyo

6、.有效(4)At 30 days after 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(6)P

7、ay to A Co. three thousand US dollars plus in terest at 5% from the date here of to the date of payme nt.有效Pay to A Co. four thousand US dollars by ten installments.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Due 10,Ja

8、 n,2004 Exchange forGBP21,350.00Changsha,10, Jan, 2004At one month after datesight of this First Bill of Excha nge (Sec ond un paid)pay to Agricultural Bank of China, Hunanor orderthe sum of GBP Twenty One Thousa nd Three Hun dred and Fifty only Drawn against 1 000 boxes of glass bricks from Changsh

9、a toLondonTo AAA Group Co.,Ltd., L ondonFor Hunan Arts & CraftsImp. & Exp. Compa nyAuthorized Sign ature(s)2.匯票二:Exchange forJ ¥ 7,082,000.00Tokyo, 17 th, Nov, 2004At 90 days after sight of this First Bill of Excha nge(Sec ond un paid)pay to CREDIT SUISSE,TOKYO, BRANCH or orderthe sum o

10、fJapa nese YenSeve n Millio n Eighty Two Thousa nd on lyDrawn under LCNo. 235GD201ssued by Bank of China, GuangdongBranch, dated 20/Oct., 2004To Bank of Chi na,Gua ngdo ng BranchFor TOYOTA TSUSHOCORPORATIONAuthorized Sign ature(s)3.匯票三:Exchange forUSD34,486.78Guangzhou , 25th, February , 2003At*sigh

11、t of this Second Bill of Exchange (First unpaid)pay toChi na Natio nal An imal By-products lmp.& Exp. Corp.,Gua ngzhouor orderthe sum of U.S dollar thirty four thousa nd four hun dred and eighty six point seve n eightDrawn under LC No. 2431/221 issued by First National Bank of Chicago, dated20/D

12、ec.,2002To First Natio nal Bank,ChicagoFor Guan gzhou, China Nati onal Ani malBy-products Imp. & Exp. Corp., BranchAuthorized Sign ature(s)（四）GUANGDONG IMP. & EXP. CORPORATION提交一張遠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 si

13、ghtApr. 27(3)At 30 days after dateApr. 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 ECompany ， E Company 交付轉(zhuǎn)讓給 F Company ， F Company 限制背書轉(zhuǎn)讓給 GCompany。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John , ECompany 有權(quán)簽

14、字人為 Mary ，G Company 有權(quán)簽字人為 Annie。收款人寫法第一次轉(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 Compa nyPay to the order of D Compa ny For A Compa ny李華For DCompa nyJoh n/Pay to G Compa ny only For F Compa ny Ann iePay to bearerPay to the order of D Compa ny或交付For DCompa nyJoh n或交付交付Pay to G Compa ny only For F Com

15、pa ny Ann ie或交付Pay to A Compa ny on ly/2. 一筆托收業(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，進口公司為美國B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 USD49,271.00Gua ngzhou , 2, Oct., 2003At * sight pay to ourselvesor orderthe sum of forty -nine thousa nd and two hun dred seve nty

16、one USD on lyTo B Compa nyNew YorkFor A Compa nyGuan gzhou, China張品Authorized Sign ature(s)匯票背面Pay to In dustrial and Commercial Bank of China. Guan gzhou Branch for collectio nFor A Compa nyGuan gzhou, China張品For I ndustrial and Commercial Bank of China. Guan gzhou Branch for collectio n 李源(2)匯票以托收

17、行作為指示性抬頭，托收行記名背書給代收行Excha nge for USD49,271.00Gua ngzhou , 2, Oct., 2003At * sight pay to In dustrial and Commercial Bank of China.the sum of forty -nine thousa nd and two hun dred seve nty one USD on lyTo B Compa nyNew YorkFor A Compa nyGuan gzhou, China張品匯票背面Pay to Citi Bank, U.S.Afor collectionFo

18、r ICBC Gua ngd ong Bran ch李源（六）匯票收款人 A Compa ny 委托銀行向匯票付款人 B Compa ny London提示匯票承兌時，付款人根據(jù)所給條件在匯票上進行承兌，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 Compa ny London SIGNATUREExcha nge for USD428,314.00Sha nghai ,16, Mar. ,2003At 60 days after sight pay to the order of A Compa nythe sum

19、 of Four Hun dred Twenty Eight Thousa ndThree Hun dred and Fourtee n US dollarsTo B Compa nyLondonFor C Compa nyGuan gzhou, ChinaAuthorized Sign ature(s)2.付款人于3月26日在匯票左面作出有條件承兌,條件為 貨物抵達目的地付款A(yù)CCEPTED 26,MARCH,2003 providi ng the goods arrived at desti nati onFOR B Compa ny LondonSIGNATUREExcha nge fo

20、r USD428,314.00Sha nghai ,16, Mar. ,2003At 60 days after sight pay to the order of A Compa nythe sum of Four Hun dred Twenty Eight Thousa ndThree Hun dred and Fourtee n US dollarsTo B Compa nyLondonFor C Compa nyGuan 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%Authorized Sig

21、n ature(s)ACCEPTED 26,MARCH,2003 Payable 80% of the sum of Four Hun dred Twenty Eight Thousa nd Three Hun dred and Fourtee n US dollarsFOR B Compa ny LondonSIGNATUREExcha nge for USD428,314.00Sha nghai ,16, Mar. ,2003At 60 days after sight pay to the order of A Compa ny the sum of Four Hun dred Twen

22、ty Eight Thousa ndThree Hun dred and Fourtee n US dollarsTo B Compa nyLondonFor C Compa nyGuan gzhou, China Authorized 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 Compa ny London SIGNATUREExcha nge for USD428,314.00Sha nghai ,16, Ma

23、r. ,2003At 60 days after sight pay to the order of A Compa ny the sum of Four Hun dred Twenty Eight Thousa ndThree Hun dred and Fourtee n US dollarsTo B Compa nyLondonFor C Compa nyGuan gzhou, ChinaAuthorized Sign ature(s)5.付款人于3月26日在匯票左面作出承兌，延遲付款時間為見票后90天付款”。ACCEPTED 26,MARCH,2003 AT 90 DAYS AFTER

24、SIGHT FOR B Compa ny London SIGNATUREExcha nge for USD428,314.00Sha nghai ,16, Mar. ,2003At 60 days after sight pay to the order of A Compa nythe sum of Four Hun dred Twenty Eight Thousa ndThree Hun dred and Fourtee n US dollarsToB Compa nyLondonFor C Compa nyGuan gzhou, ChinaAuthorized Sign ature(s

25、)、本票（一）客戶向銀行提交本票，按本票必要項目和所給問題對其進行審核和處理1.銀行本票Bosto n, 4, Ju ne,2002Promissory Note for USD1,000.00Ondema ndwe promise to pay tothe order ofbearerthe sum ofONE THOUSAND US DOLLARSPayable at Bost on2.商業(yè)本票USD100,000.00For First Nati onal Bank of Bost onAuthorized Sign ature(s)Haverty Furniture Companies

26、 Atlanta 6, Oct., 2002AT SEVENTY DAYS AFTER DATE WE PROMISE TO PAY TOTHE ORDER OFBEARERTHE SUM OF ONE HUNDRED THOUSAND US DOLLARSPAYABLE AT FULTON NATIONAL BANK, MAIN OFFICE, ATLANTA, GEORGIA VALUE RECEIVEDHAVERTY FURNITURE CO.DUE 15, DEC., 2002Authorized Sig nature (s)項目、間題銀行本票商業(yè)本票(1)本票字樣Promissory

27、 NotePromissory Note(2)無條件支付承諾Promise to payPromise to pay(3)收款人名稱bearerbearer(4)付款人名稱和付款地點First Natio nalBank of Bost onBost onHaverty fur niture co.Atla nta(5)出票地點和日期Bosto n, 4,Jun e,2002Atla nta 6, Oct.，2002(6)付款時間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 HUNDREDUSD100,000.00

28、ONE HUNDREDTHOUSAND USTHOUSAND USDOLLARSDOLLARS(8)付款地點Bost onFult on n ati onal 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 place of issue8/August/2003, Guangzhou, ChinaTenorAt 90 day

29、s after date(4)MakerGuangdong Imp. & Exp. Co., Guan gzhou(5)PayeeChemicals Import & Export Compa ny LondonPromissory Note for GBP 3,026.00Gua ngzhou ,Chi na,8, August ,2003On At 90 days after dateagai nst this promise note l(we) promiseto pay to Chemicals Import & Export Compa ny Londono

30、r orderthe sum of GBP THREE THOUSAND AND TWENTYSIXONLYFOR VALUE RECEIVEDPayable at Guan gzhou, ChinaGuangdong Imp & ExpCo., Guan gzhouSign ature(s) and full address of maker三、支票(一)客戶向銀行提交支票，按支票項目和所給問題對其進行審核和處理。Check No.26-37-846New York, 16, Dec., 2003Pay to the order of Toyota Compa ny the sum

31、of five thousa nd US dollars USD5,000.00For BBB Corp., New York To Ba nk of New YorkNew YorkAuthorized Sign ature(s)支票字樣Check(2)無條件支付命令Pay to(3)出票日期及出票地點New York, 16, Dec., 2003(4)付款金額USD5,000.00five thousa nd US dollars(5)付款期限On dema nd出票人BBB Corp., New York(7)收款人Toyota Compa ny(8)付款人Ba nk of New York(9)支票號碼No 26-37-846(10)提示次數(shù)1(11)“ Bank of New York, Ne