習(xí)題四：匯票制作

習(xí)題四：匯票制作習(xí)題四：匯票制作習(xí)題四：匯票制作xxx公司習(xí)題四：匯票制作文件編號(hào)：文件日期：修訂次數(shù)：第1.0次更改批準(zhǔn)審核制定方案設(shè)計(jì)，管理制度習(xí)題四：匯票制作一、思考題：1.什么是匯票其當(dāng)事人有哪幾個(gè)2.匯票的付款時(shí)間主要有幾種記載方法3.信用證項(xiàng)下的匯票的出票條款，應(yīng)表示什么內(nèi)容4.如果信用證未明確規(guī)定誰(shuí)為匯票支付人，怎樣繕制5.在填制匯票金額時(shí)，應(yīng)注意什么問題二、操作題：1.根據(jù)下列資料填制匯票：資料如下：ISSUINGBANK:BANKOFCHINA,SINGAPOREL/CNO.12234DATEDAPRIL2ND,2003L/CAMOUNT:USDEXPIRYDATE:MAY31ST,2003B/LDATEDMAY5TH,2003APPLICANT:OVERSEASTRADECOMPANY,SINGAPOREBENEFICIARY:ZHEJIANGTEXTILEIMPORTANDEXPORTCORPORATIONWEOPENIRREVOCABLEDOCUMENTARYCREDITAVAILABLEBYNEGOTIATIONAGAINSTPRESENTATIONOFTHEDOCUMENTSDETAILEDHEREINANDOFBENEFICIARY’SDRAFTSINDUPLICATEATSIGHTDRAWNONUS.QUANTITYOFGOODS:1000KGSNETUNITPRICE:USDPERKGCIFSINGAPOREINVOICENO:567892.根據(jù)下列資料填制匯票：資料如下：L/C1234-B/128DATEDJUNE2,2003FROM:COMMERCIALBANKOFKUWAITADVISINGBANK:BANKOFCHINA,HANGZHOUAPPLICANT:NEAMAGENERALTRADING&CONTRACTINGEST.KUWAITAMOUNT:BENEFICIARY:ZHEJIANGCHEMICALSIMPORT&EXPORTCORPORATIONWEOPENTHISIRREVOCABLEDOCUMENTARYCREDITFAVOURINGYOURSELVESFOR97%OFTHEINVOICEVALUEAVAILABLEAGAINSTYOURDRAFTATSIGHTBYNEGOTIATIONWITHADVISINGBANKONUS.QUANTITYOFGOODS:1000KGSNETUNITPRICE:USDPERKGSCIFC3KUWAITINVOICENO:124693.根據(jù)下列資料填制匯票：資料如下：L/CNO.A-12B-34CDATED,2002ISSUINGBANK:ISREALDISCOUNTBANKOFNEWYORKAPPLICANT:THEABCDEGROUP,INC.BENEFICIARY:ZHEJIANGTEXTILESIMPORT&EXPORTCORPORATIONAMOUNT:COVERING:100%COTTONCUSHIONSOTHERTERMSANDCONDITIONS:INVOICENOTTOSHOWANYCOMMISSIONBUTTOSHOWTOTALCFRNEWYORKUSDCOMMISSIONOF2%TOSHOWONLYONBILLOFEXCHANGEINVOICENO.:12346提示：上述來(lái)證在發(fā)票和匯票的金額上作出了與常規(guī)不同的規(guī)定。通常，發(fā)票中顯示傭金而匯票中不顯示（如第二題）。本證要求發(fā)票不顯示傭金而匯票中顯示傭金。在匯票中顯示傭金并不是在金額上加上傭金，而是在