國(guó)際結(jié)算實(shí)驗(yàn)-第一章票據(jù)實(shí)驗(yàn)參考答案

1、1.2實(shí)驗(yàn)工程1.2.1 實(shí)驗(yàn)?zāi)繕?biāo)1、把握匯票、本票、支票有效性的審核.2、正確填寫匯票、本票、支票.3、掌握匯票、本票、支票中各種票據(jù)行為的填寫和處理.4、匯票、本票、支票的處理流程.1.2.2 實(shí)驗(yàn)要求1、寫出并檢查所給匯票的必要工程.2、根據(jù)所給條件開立匯票.3、根據(jù)所給條件在匯票上進(jìn)行背書.4、根據(jù)所給條件在匯票上進(jìn)行承兌和發(fā)出承兌通知書.5、寫出并檢查所給本票的必要工程.6、根據(jù)所給條件開立本票.7、寫出并檢查所給支票的必要工程.8、根據(jù)所給條件開立支票.9、根據(jù)所給條件在支票上劃線.1.2.3 實(shí)驗(yàn)素材一、匯票一客戶向銀行提交匯票,按匯票必要工程和所給問題對(duì)其進(jìn)行審核和處理.1、托

2、收中的匯票NO.S20030117/123tnemvaFemwpnECCAInoDUwyno«pnemucoDrewMIeDNewYork7,MAY,2003AT*SIGHTOFTHISFIRSTBILLOFEXCHANGE(SECONDUNPAID)PAYTOTHEORDEROFBankofAmericaN.T.&S.A.U.S.DOLLARSTWENTYFIVEHUNDREDTHOUSANDUSD250,00000ONLYVALUERECEIVEDANDCHARGETOACCOUNTOFDRAWNUNDERSALESCONTRACTNO.23476AGAINST500BA

3、RRELSOFOILFROMNEWYORKTOGUANGZHOUFORCOLLECTIONTOCHINAGUANGDONGIMP.CORPforandonbehalfofATGUANGZHOUNOVUSINTERNATIONALCHINAPTELTD,NEWYORKAuthorizedSignature(s)2、信用證中的匯票ACCEPTED14th,April,2004ForafMidlandBankLtd,LondonSignedDue13th,July,2004ExchangeforGBP56,400.00Guangzhou,5th,April,2004 At90daysaftersig

4、htpaytotheorderofourselvesthesumofSterlingPoundsFiftySixThousandFourHundredonlyDrawnunderDocumentaryCreditNo.57982issuedbyMidlandBank,dated10,March,2003 ToMidlandBankLtd,ForGuangzhouTextilesHoldingsLondonAuthorizedSignature(s)工程、問題托收中的匯票信用證中的匯票匯票字樣BILLOFEXCHANGEExchange無條件支付命令PAYTOPayto出票地點(diǎn)和日期NEWYOR

5、K,7MAY,2003Guangzhou,5,April,2004付款時(shí)間ATSIGHTAt90daysaftersight付款金額USD250,000.00GBP56,400.00付款人名稱和付款地點(diǎn)ToCHINAGUANGDONGIMP.CORP,GUANGZHOUMildlandBankLtd.,London收款人名稱paytoTHEORDEROFBankofN.T.&S.A.GuangzhouTextilesHoldings出票人名稱和簽字ForNOVUSINTERNATIONALPTELTD.,NEWYORGuangzhouTextilesHoldings提示次數(shù)一次兩次(1

6、0)2003年5月7日有什么作用？(托收中的匯票)Due13th,July,2004是什么時(shí)間？(信用證中的匯票)1 .確定匯票的有效期；2 .確定匯票的到期日；3 .確定出票人的行為水平匯票的到期日(11)匯票在法律上生效,以哪國(guó)法律為準(zhǔn)？美國(guó)票據(jù)法中國(guó)票據(jù)法匯票的轉(zhuǎn)讓和轉(zhuǎn)讓方式背書、交付轉(zhuǎn)讓背書、交付轉(zhuǎn)讓假設(shè)收款人遭到拒付,在追索時(shí)應(yīng)注意哪些事項(xiàng)？1 .法定期限內(nèi),提示匯票；2 .法定期限內(nèi),發(fā)出退票通知；3 .法定期限內(nèi),發(fā)出拒絕證書1 .法定期限內(nèi),提示匯票;2 .法定期限內(nèi),發(fā)出退票通知；3 .法定期限內(nèi),發(fā)出拒絕證書(14)匯票出票后、未承兌前,MidlandBankLtd.Lon

7、don是否為匯票的債務(wù)人？(信用證中的匯票)不是.付款人不是確定的票據(jù)債務(wù)人,僅是或用債務(wù)人.(15)收款人于匯票承兌當(dāng)天請(qǐng)承兌彳MMidlandBankLtd做貼現(xiàn),銀行按6%p.a.計(jì)息,計(jì)算貼現(xiàn)息和凈款.(信用證中的匯票)利息=56400*90/365*6%=834.41凈款=56400-56400*90/365*6%=55565.59二客戶提交匯票委托銀行收款,銀行對(duì)匯票有效性進(jìn)行判斷并給予客戶建議.匯票的無條件支付命令后效/無效建議PaytoACorp.twothousandUSdollarsprovidingthegoodsincompliancewithsalescontract

8、No.123.無效條件刪除PaytoACo.thesumoffivethousandSterlingPoundsonconditionthatgoodshavebeenshippedonboardbefore23,December.無效條件刪除(3)AtsightpaytotheorderofACo.thesumofonehundredthousandJapaneseYendrawnagainstshipmentof20balesofcottonfromGuangzhoutoTokyo.后效(4)At30daysaftersightpaytotheorderofBankofChinathesu

9、moftwohundredthousandUSdollarsdrawnunderLCNo.1234issuedbyBankofNewYorkdatedon20,August,2004.后效PaytoACo.onethousandUSdollarsoutofourNo.345account.無效不能采用特殊資金付款PaytoACo.threethousandUSdollarsplusinterestat5%fromthedatehereoftothedateofpayment.后效PaytoACo.fourthousandUSdollarsbyteninstallments.無效應(yīng)增加分期付款的

10、次數(shù)、付款金額、付款時(shí)間的規(guī)定PaytoACo.fivethousandSterlingPoundsconvertedintoUSdollarsequivalent.無效應(yīng)增加匯率三根據(jù)所給條件填寫匯票.匯票工程匯X匯票二匯票三Dateandplaceofissue10/Jan./2004,Changsha17/Nov./2004,Tokyo25/Feb./2003,GuangzhouTenoronemonthafterdateAt90daysaftersightondemandPayeeAgriculturalBankofChina,HunanCREDITSUISSE,TOKYO,BRANC

11、HChinaNationalAnimalBy-productsImp.&Exp.Corp.,GuangzhouAmountGBP21,350.00J¥7,082,000.00USD34,486.78DraweeAAAGroupCo.,Ltd.,LondonBankofChina,GuangdongBranchFirstNationalBankofChicago(6)DrawerTheHunanArts&CraftsImp.&Exp.CompanyTOYOTATSUSHOCORPORATIONChinaNationalAnimalBy-productsImp.&

12、amp;Exp.Corp.,GuangzhouBranch(7)DrawnclauseDrawnagainst1000boxesofglassbrickfromChangshatoLondonDrawnagainstLCNo.235GD201issuedbyBankofChina,GuangdongBranch,dated20/Oct.,2004DrawnagainstLCNo.2431/221issuedbyFirstNationalBankofChicago,dated20/Dec.,2002、匯票ExchangeforGBP21,350.0010th,Jan,2004,Changsha(

13、Amountinfigure)(Placeanddateofissue)AtonemonthafterdatesightofthisFirstBillofExchangeFirst(unpaid)(Tenor)paytoAgriculturalBankofChina,HunanororderthesumofTWENTYONETHOUSANDTHREEHUNDREDANDFIFTTYSTERLINGPOUNDS(Amountinwords)Drawnagainst1,000boxesofglassbricksfromChangshatoLondonToAAAGroupCo.,Ltd.,Londo

14、nForHunanArts&CraftsImp.&Exp.CompanyAuthorizedSignature(s)、匯票二：ExchangeforJY7,082,000.0017th,Nov.,2004,TokyoDrawnunderLCNo.235GD201issuedbyBankofChina,GuangdongBranch,dated20Oct.,2004At90daysaftersightofthisFirstBillofExchange(Secondunpaid)paytoororderCREDITSUISSE,TOKYO,BRANCHthesumofSEVENMI

15、LLIONEIGHTYTWOTHOUSANDJANPANESYENToBankofChina,GuangdongBranchForTOYOTATSUSHOCORPORATIONAuthorizedSignature(s)3、匯票三：ExchangeforUSD34,486.7825th,Feb.,2003,GuangzhouAtOndemandsightofthisSecondBillofExchange(Firstunpaid)paytoChinaNationalAnimalBy-productsImp.&Exp.Corp.,GuangzhouororderthesumofTHIRT

16、YFOURTHOUSANDFOURHUNDREDANDEIGHTYSIXUSDOLLARSANDSEVENTYEIGHTCENTSDrawnagainstLCNo.2431/221issuedbyFirstNationalBankofChicago,dated20/Dec.,2002ToFirstNationalBankofChicagoForChinaNationalAnimalBy-productsImp.&Exp.Corp.,GuangzhouBranchAuthorizedSignature(s)四GUANGDONGIMP.&EXP.CORPORATION一張遠(yuǎn)期匯票委

17、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.ExchangeforUSD60,234.00Guangzhou,20th,Mar.,2003D/AAt30daysaftersightofthisFirstbillofexchange(Secondunpaid)PaytotheorderofTheConstructionBankofChinathesumofUSDOLLARSSIXTYTHOUSANDTWOHUNDREDANDTHIRTYFOURONLYDrawnagainstshipmentof20cartonsofCashmereCoatsfr

18、omGuangzhoutoNewYorkforcollectionToARRONFERER&SONSCO.ForandonbehalfofGUANGDONGIMP.&EXP.CORPRATION909ABBOTTDRIVEDMAHAMEBRASKA68102USAAuthorizedSignature(s)ACCEPTEDSCO.28th,Mar.,2003PayableatBankofAmericaForARRONFERER&SONSignature匯票期限到期日At30daysaftersight4月27日注意假日順延At30daysfromsight4月27日注意

19、假日順延(3)At30daysafterdate4月19日(4)At60daysafterdate5月19日注意假日順延Atoneandhalfamonthafterdate5月5日五根據(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DCompany,DCompany空白背書轉(zhuǎn)讓給ECompany,ECompany交付轉(zhuǎn)讓給FCompany,FCompany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,DCompany有權(quán)簽字人為John,ECompany有權(quán)簽字人為Mary,GCompany有權(quán)簽字人為Annie.收款人寫法A次轉(zhuǎn)讓第二次轉(zhuǎn)讓第三次轉(zhuǎn)讓第

20、四次轉(zhuǎn)讓PaytotheorderofACompanyPaytotheorderofDCompanyFor:ACompanySigned:李華For:DCompanySigned:John交付deliverPaytoGCompanyonlyFor:FCompanyAnniePaytobearer交付交付交付交付PaytoACompanyonly2、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(guó)工商銀行廣東省分行,有權(quán)簽字人為李源,代收行為美國(guó)花旗銀行,進(jìn)口公司為美國(guó)B公司.開立己收匯票,收款公司空白背書轉(zhuǎn)讓給托收行,托收行記名背書給代收行.ExchangeforUSD4

21、9,271.00Guangzhou,2nd,Oct.,2003At*sightpaytoourselvesororderthesumofFORTYNINETHOUSANDTWOHUNDREDANDSEVENTYONEUSDOLLARSToBCompanyFor:ACompany,NewYorkGuangzhou,China張品AuthorizedSignature(s)匯票反面PaytoIndustrialandCommercialBankofChina,GuangdongFor:ACompany,Guangzhou,China張品ForIndustrialandCommercialBanko

22、fChina,Guangdong李源匯票以托收行為指示性抬頭,托收行記名背書給代收行.ExchangeforUSD49,271.00Guangzhou,2nd,Oct.,2003At*sightpaytoIndustrialandCommercialBankofChina,GuangdongororderthesumofFORTYNINETHOUSANDTWOHUNDREDANDSEVENTYONEUSDOLLARSToBCompanyNewYorkFor:ACompany,Guangzhou,China張品AuthorizedSignature(s)匯票反面PaytoCitibankofAm

23、ericaForIndustrialandCommercialBankofChina,Guangdong李源六匯票收款人ACompany委托銀行向匯票付款人BCompanyLondon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,Mar.,2003For:BCompany,LondonSigned:ExchangeforUSD428,314.00Shanghai,16th,Mar.,2003At60daysaftersightpaytotheorderofACompanythesumofFourHu

24、ndredTwentyEightThousandThreehundredandFourteenUSdollarsToBCompanyFor:CCompany,LondonGuangzhou,ChinaAuthorizedSignature(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(dá)目的地付款A(yù)CCEPTED26th,Mar.,2003PayableatthearrivalofgoodsatdestinationFor:BCompany,LondonSigned:ExchangeforUSD428,314.00Shanghai,16th,Mar.,2003At60day

25、saftersightpaytotheorderofACompanythesumofFourHundredTwentyEightThousandThreehundredandFourteenUSdollarsToBCompanyFor:CCompany,LondonGuangzhou,ChinaAuthorizedSignature(s)3、付款人于3月26日在匯票左面作出局部承兌：僅付匯票金額的80%.ACCEPTED26th,Mar.,2003ExchangeforUSD428,314.00Shanghai,16th,Mar.,2003At60daysaftersightpaytotheo

26、rderofACompanyPayable80%ofthethesumofFourHundredTwentyEightThousanddraftFor:ThreehundredandFourteenUSdollarsBCompany,LondonToBCompanyFor:CCompany,Signed:LondonGuangzhou,ChinaAuthorizedSignature(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MidlandBank付款.ACCEPTED26th,Mar.,2003PayableatMidlandBankandExchangeforUSD428

27、,314.00Shanghai,16th,Mar.,2003At60daysaftersightpaytotheorderofACompanythesumofFourHundredTwentyEightThousandThreehundredandFourteenUSdollarsthereonlyToBCompanyFor:CCompany,For:LondonGuangzhou,ChinaBCompany,LondonSigned:AuthorizedSignature(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.ACCEPTED26th,Mar.,20

28、03Payableat90daysExchangeforUSD428,314.00Shanghai,16th,Mar.,2003At60daysaftersightpaytotheorderofACompanythesumofFourHundredTwentyEightThousandaftersightThreehundredandFourteenUSdollarsFor:ToBCompanyFor:CCompany,BCompany,LondonSigned:LondonGuangzhou,ChinaAuthorizedSignature(s)6、StandardCharteredBank

29、Ltd.HongKong于2003年11月26日承兌下面匯票后向BankofChinaGuangdong填寫并發(fā)出承兌通知書.No.11889/54ExchangeforHKD11,250.00Guangzhou,20th,November,2003At30daysaftersightpaytotheorderofBankofChinaGuangdongthesumofElevenThousandTwohundredFiftyHKdollarsDrawnunderL/CNo.57833262issuedbyStandardCharteredBankLtd.dated20,Oct.,2003To

30、StandardCharteredBankLtd.ForGuangdongImp&ExpCo.HongKongGuangzhouAuthorizedSignature(s)STANDARDCHARTEREDBANKLTD.ACCEPTANCENOTICEHongKong,26th,Nov.ToBankofChinaGuangdongWegiveyoubelowdetailsofdraftacceptedbyourselves:YourRefNo.DrawerAmountDueRemarkNo.11889/54GuangdongImp&ExpCo.,GuangzhouHKD11,

31、250.0026th,Dec.,2004ForStandardCharteredBankLtd.AuthorizedSignature(s)二、本票(一)客戶向銀行提交本票,按本票必要工程和所給問題對(duì)其進(jìn)行審核和處理.1、銀行本票PromissoryNoteforUSD1,000.00Boston,4th,June,2002OndemandwepromisetopaytotheorderofbearerthesumofONETHOUSANDUSDOLLARSPayableatBostonFor:FirstNationalBankofBostonAuthorizedSignature(s)2、商

32、業(yè)本票USD100,000.00HavertyFurnitureCompaniesAtlanta6,Oct.,2002ATSEVENTYDAYSAFTERDATEWEPROMISETOPAYTOTHEORDEROFBEARER*THESUMOFONE_HUNDREDTHOUSAND_US_DOLLARSPAYABLEATFULTONNATIONALBANK,MAINOFFICE,ATLANTA,GEORGIAVALUERECEIVEDHAVERTYFURNITURECO.AuthorizedSignature(s)DUE15,DEC.,2002項(xiàng):M一銀行本票商業(yè)本票本票字樣Promissor

33、y無條件支付承諾WepromisetopayWEPROMISETOPAY收款人名稱BearerBEARER付款人名稱和付款地點(diǎn)FirstNationalBankofBostonHAVERTYFURNITURECO出票地點(diǎn)和日期Boston,4th,June,2002Atlanta6,Oct.,2002付款時(shí)間OndemandATSEVENTYDAYSAFTERDATE付款金額USD1,000.00USD100,000.00付款地點(diǎn)BostonAtlanta提示次數(shù)1次1次(10)主債務(wù)人FirstNationalBankHAVERTYFURNITUREofBostonCO(二)根據(jù)所給條件填寫

34、本票.(l)Amount£3,026.00(2)Dateandplaceofissue8/August/2003,Guangzhou,ChinaTenorAt90daysafterdate(4)MakerGuangdongImp.&Exp.Co.,GuangzhouPayeeChemicalsImport&ExportCompanyLondonPromissoryNotefor£3,026.00(Amountinfigure)Guangzhou,China,8,August,2003(Placeanddateofissue)(Nameofmonthinlet

35、ter)On-At90daysafterdateagainstthispromisenoteI(we)promisetopaytoChemicalsImport&ExportCompanyLondonororderthesumofTHREE-THOUSAND-TWENTY-SIX-STERLING-POUNDSFORVALUERECEIVEDPayableatGuangzhouGuangdongImp.&Exp.Co.,GuangzhouSignature(s)andfulladdressofmaker三、支票(一)客戶向銀行提交支票,按支票工程和所給問題對(duì)其進(jìn)行審核和處理.CheckNo.26-37-846NewYork,16th,Dec.,2003PaytotheorderofToyotaCompanythesumoffivethousandUSdollarsUSD5,00000ToBankofNewYorkForBBBCorp.,NewYorkNew