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/一、匯票(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。1、托收中的匯票NO.S20030117/123NewYork7,MAY,2003USD250,00000DeliverDocumentsonlyuponAcceptance/paymentAT*********DeliverDocumentsonlyuponAcceptance/paymentU。S.DOLLARSTWENTYFIVEHUNDREDTHOUSANDONLYVALUERECEIVEDANDCHARGETOACCOUNTOFDRAWNUNDERSALESCONTRACTNO。23476AGAINST500BARRELSOFOILFROMNEWYORKTOGUANGZHOUFORCOLLECTIONTOCHINAGUANGDONGIMP.CORPforandonbehalfofATGUANGZHOUNOVUSINTERNATIONALCHINAPTELTD,NEWYORK___________________AuthorizedSignature(s)2、信用證中的匯票ACCEPTED14TH,April,2004ForMidlandBankLtd,London_________SignedDue13th,July,2004①⑤③ExchangeforGBP56,400.00Guangzhou,5th,April,2004④②⑦At90daysafAt90daysaftersightpaytotheorderofourselves⑤thesumofSterlingPoundsFiftySixThousandFourHundredonlyDrawnunderDocumentaryCreditNo.57982issuedbyMidlandBank,dated10,March,2003⑥⑧ToMidlandBankLtd,ForGuangzhouTextilesHoldingsLondon___________________AuthorizedSignature(s)類型項目、問題托收中的匯票信用證中的匯票⑴匯票字樣BILLOFEXCHANGEExchange⑵無條件支付命令PAYTOPayto⑶出票地點和日期NEWYORK,7MAY,2003Guangzhou,5,April,2004⑷付款時間ATSIGHTAt90daysaftersight⑸付款金額USD250,000.00TWENTYFIVEHUNDREDTHOUSAND???GBP56,400.00SterlingPoundsFiftySixThousandFourHundred⑹付款人名稱和付款地點ToCHINAGUANGDONGIMP。CORP,GUANGZHOUMildlandBankLtd.,London⑺收款人名稱paytoTHEORDEROFBankofN。T.&S。A.GuangzhouTextilesHoldings⑻出票人名稱和簽字ForNOVUSINTERNATIONALPTELTD.,NEWYORGuangzhouTextilesHoldings⑼提示次數(shù)一次二次⑽①2003年5月7日有什么作用?(托收中的匯票)②Due13th,July,2004”.確定匯票的有效期;.確定匯票的到期日;確定出票人的行為能力匯票的到期日⑾匯票在法律上生效,以哪國法律為準?美國票據(jù)法中國票據(jù)法⑿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⒀若收款人遭到拒付,在追索時應注意哪些事項?法定期限內(nèi),提示匯票;法定期限內(nèi),發(fā)出退票通知;法定期限內(nèi),發(fā)出拒絕證書法定期限內(nèi),提示匯票;。法定期限內(nèi),發(fā)出退票通知;.法定期限內(nèi),發(fā)出拒絕證書⒁匯票出票后、未承兌前,MidlandBankLtd.London是否為匯票的債務人?(信用證中的匯票)否⒂收款人于匯票承兌當天請承兌行MidlandBankLtd做貼現(xiàn),銀行按6%p.a。計息,計算貼現(xiàn)息和凈款.(信用證中的匯票)利息=56400﹡90/365﹡6%;凈款=56400-56400﹡90/365﹡6%(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予客戶建議。匯票的無條件支付命令有效/無效建議⑴PaytoACorp.twothousandUSdollarsprovidingthegoodsincompliancewithsalescontractNo。123.無效刪除條件⑵PaytoACo.thesumoffivethousandSterlingPoundsonconditionthatgoodshavebeenshippedonboardbefore23,December。無效刪除條件⑶AtsightpaytotheorderofACo。thesumofonehundredthousandJapaneseYendrawnagainstshipmentof20balesofcottonfromGuangzhoutoTokyo。有效⑷At30daysaftersightpaytotheorderofBankofChinathesumoftwohundredthousandUSdollarsdrawnunderLCNo.1234issuedbyBankofNewYorkdatedon20,August,2004。有效⑸PaytoACo。onethousandUSdollarsoutofourNo.345account.無效刪除條件⑹PaytoACo。threethousandUSdollarsplusinterestat5%fromthedatehereoftothedateofpayment.有效⑺PaytoACo。fourthousandUSdollarsbyteninstallments.無效添加分期付款的次數(shù)、付款金額、付款時間⑻PaytoACo.fivethousandSterlingPoundsconvertedintoUSdollarsequivalent。無效添加匯率(三)根據(jù)所給條件填寫匯票.匯票項目匯票一匯票二匯票三⑴Dat(yī)eandplaceofissue10/Jan。/2004,Changsha17/Nov./2004,Tokyo25/Feb。/2003,Guangzhou⑵Tenoronemonthafterdat(yī)eAt90daysaftersightondemand⑶PayeeAgriculturalBankofChina,HunanCREDITSUISSE,TOKYO,BRANCHChinaNationalAnimalBy—productsImp.&Exp。Corp。,Guangzhou⑷AmountGBP21,350.00J¥7,082,000。00USD34,486.78⑸DraweeAAAGroupCo。,Ltd.,LondonBankofChina,GuangdongBranchFirstNat(yī)ionalBankofChicago⑹DrawerTheHunanArts&CraftsImp.&Exp。CompanyTOYOTATSUSHOCORPORATIONChinaNationalAnimalBy-productsImp.&Exp.Corp.,GuangzhouBranch⑺DrawnclauseDrawnagainst1000boxesofglassbrickfromChangshatoLondonDrawnagainstLCNo.235GD201issuedbyBankofChina,GuangdongBranch,dated20/Oct.,2004DrawnagainstLCNo。2431/221issuedbyFirstNationalBankofChicago,dat(yī)ed20/Dec.,20021、匯票一:ExchangeforGBP21,350。0010,january,2004,Changsha(Amountinfigure)(Placeanddat(yī)eofissue)AtonemonthafterdateofthisFirstBillofExchangeFirst(unpaid)(Tenor)paytoAgriculturalBankofChina,HunanororderthesumofTWENTYONETHOUSANDTHREEHUNDREDANDFIFTTYSTERLINGPOUNDS(Amountinwords)Drawnagainst1,000boxesofglassbricksfromChangshatoLondonTAAAGroupCo。,Ltd。,LondonForHunanArts&CraftsImp。&Exp。CompanyAuthorizedSignature(S)2、匯票二:ExchangeforJY7,082,000。0017th,Nov。,2004,TokyoDrawnLCNo.235GD201issuedbyBankofChina,GuangdongBranch,dated20/Oct。,2004At90daysaftersightofthisFirstBillofExchange(Secondunpaid)paytoororderCREDITSUISSE,TOKYO,BRANCHthesumofSEVENMILLIONEIGHTYTWOTHOUSANDJANPANESYENToBankofChina,GuangdongBranchForTOYOTATSUSHOCORPORATIONAuthorizedSignature(S)3、匯票三:ExchangeforUSD34,486。7825TH,Feb。,2003,GuangzhouAt

demand

sighofthisSecondBillofExchange(Firstunpaid)paytoChinaNat(yī)ionalAnimalBy—productsImp.&Exp.Corp。,GuangzhouororderthesumofTHIRTYFOURTHOUSANDFOURHUNDREDANDEIGHTYSIXUSDOLLARSANDSEVENTYEIGHTCENTSDrawnagainstLCNo.2431/221issuedbyFirstNationalBankofChicago,dated20/Dec.,2002ToFirstNationalBankofChicagoForChinaNationalAnimalBy—productsImp.&Exp.Corp.,GuangzhouBranchAuthorizedSignature(S)(四)GUANGDONGIMP.&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。ExchangeforUSD60,234.00Guangzhou,20th,Mar.,2003D/AAt30daysaftersightofthisFirstbillofexchange(Secondunpaid)PaytotheorderofTheConstructionBankofChinathesumofUSDOLLARSSIXTYTHOUSANDTWOHUNDREDANDTHIRTYFOURONLYagainstshipmentof20cartonsofCashmereCoatsfromGuangzhoutoNewYorkforcollectionAuthorizedSignature(s)ACCEPTED28TH,Mar.,2003PayableatBankofAmericaForSignature匯票期限到期日⑴At30daysaftersight4⑵At30daysfromsight4月26日⑶At30daysafterdate4月19日⑷At60daysafterdate5月19日⑸Atoneandhalfamonthafterdate5月5日(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DCompany,DCompany空白背書轉(zhuǎn)讓給ECompany,ECompany交付轉(zhuǎn)讓給FCompany,F(xiàn)Company限制背書轉(zhuǎn)讓給GCompany。假設收款人公司有權(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。收款人寫法第一次轉(zhuǎn)讓第二次轉(zhuǎn)讓第三次轉(zhuǎn)讓第四次轉(zhuǎn)讓PaytotheorderofACompanyPaytotheorderofDCompanyFor:ACompanySigned:李華For:DCompanySigned:John交付deliverPaytoGCompanyonlyFor:FCompanyAnniePaytobearer交付PaytotheorderofDCompany交付For:DCompanySigned:John交付交付PaytoGCompanyonlyFor:FCompanyAnniePaytoACompanyonly____________________________2、一筆托收業(yè)務中,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。⑴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.ExchangeforUSD49,271。00Guangzhou,2nd,Oct.,2003At******sightpaytoourselvesororderthesumofFORTYNINETHOUSANDTWOHUNDREDANDSEVENTYONEUSDOLLARSToBCompanyFor:ACompany,NewYorkGuangzhou張品AuthorizedSignature(s)匯票背面PaytoIndustrialandCommercialBankofChinaforcollection,GuangdongFor:ACompany,Guangzhou張品ForIndustrialandCommercialBankofChina,Guangdong李源⑵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,GuangdongororderthesumofFORTYNINETHOUSANDTWOHUNDREDANDSEVENTYONEUSDOLLARSToBCompanyFor:ACompany,NewYorkGuangzhou張品AuthorizedSignature(s)匯票背面PaytoCitibankofAmericaforcollectionForIndustrialandCommercialBankofChina,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,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,Mar。,2003For:BCompany,LondonSigned:ExchangeforUSD428,314。00Shanghai,16th,Mar。,2003At60daysaftersightpaytotheorderofACompanythesumofFourHundredTwentyEightThousandThreehundredandFourteenUSdollarsToBCompanyFor:CCompany,LondonGuangzhou___________________AuthorizedSignature(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”。ACCEPTED26TH,Mar。,2003PayableatthearrivalofgoodsatdestinationFor:BCompany,LondonSigned:ExchangeforUSD428,314.00Shanghai,16th,Mar.,2003At60daysaftersightpaytotheorderofACompanythesumofFourHundredTwentyEightThousandThreehundredandFourteenUSdollarsToBCompanyFor:CCompany,LondonGuangzhou___________________AuthorizedSignature(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%.ACCEPTED26TH,Mar。,2003Payableat(yī)80%ofthedraftFor:BCompany,LondonSigned:ExchangeforUSD428,314。00Shanghai,16th,Mar。,2003At60daysaftersightpaytotheorderofACompanythesumofFourHundredTwentyEightThousandThreehundredandFourteenUSdollarsToBCompanyFor:CCompany,LondonGuangzhou___________________AuthorizedSignature(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.,2003Payableat(yī)MidlandBankFor:BCompany,LondonSigned:ExchangeforUSD428,314.00Shanghai,16th,Mar.,2003At60daysaftersightpaytotheorderofACompanythesumofFourHundredTwentyEightThousandThreehundredandFourteenUSdollarsToBCompanyFor:CCompany,LondonGuangzhou___________________AuthorizedSignature(s)5、付款人于3月26日在匯票左面作出承兌,延遲付款時間為“見票后90天付款"。ACCEPTED26TH,Mar。,2003Payableat(yī)90daysaftersightFor:BCompany,LondonSigned:ExchangeforUSD428,314.00Shanghai,16th,Mar.,2003At60daysaftersightpaytotheorderofACompanythesumofFourHundredTwentyEightThousandThreehundredandFourteenUSdollarsToBCompanyFor:CCompany,LondonGuangzhou___________________AuthorizedSignature(s)6、StandardCharteredBankLtd.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。,2003ToStandardCharteredBankLtd。ForGuangdongImp&ExpCo.HongKongGuangzhou___________________AuthorizedSignat(yī)ure(s)STANDARDCHARTEREDBANKLTD。ACCEPTANCENOTICEHongKong,26th,Nov。ToBankofChinaGuangdongWegiveyoubelowdetailsofdraftacceptedbyourselves:YourRefNo.DrawerAmountDueRemarkNo.11889/54GuangdongImp&ExpCo.,GuangzhouHKD11,250.0026th,Dec。.,2004L/CNo。57833262issuedbyStandardCharteredBankLtd.dated20,Oct。,2003ForStandardCharteredBankLtd.____________________ AuthorizedSignature(s)

二、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PromissoryNoteforUSD1,000.00Boston,4th,June,2002OndemandwepromisetopaytotheorderofbearerthesumofONETHOUSANDUSDOLLARSPayableatBostonFor:FirstNationalBankofBoston__________________________AuthorizedSignature(s)2、商業(yè)本票USD100,000。00HavertyFurnitureCompaniesAtlanta6,Oct.,2002ATSEVENTYDAYSAFTERDATEWEPROMISETOPAYTOTHEORDEROFBEARER******THESUMOFONEHUNDREDTHOUSANDUSDOLLARSPAYABLEATFULTONNATIONALBANK,MAINOFFICE,ATLANTAVALUERECEIVEDHAVERTYFURNITURECO.______________________AuthorizedSignature(s)DUE15,DEC.,2002類型項目、問題銀行本票商業(yè)本票⑴本票字樣Promissory⑵無條件支付承諾WepromisetopayWEPROMISETOPAY⑶收款人名稱BearerBEARER⑷付款人名稱和付款地點FirstNat(yī)ionalBankofBostonHAVERTYFURNITURECO⑸出票地點和日期Boston,4th,June,2002Atlanta6,Oct.,2002⑹付款時間OndemandATSEVENTYDAYSAFTERDATE⑺付款金額USD1,000.00USD100,000.00⑻付款地點BostonAtlanta⑼提示次數(shù)1次1次⑽主債務人FirstNat(yī)ionalBankofBostonHAVERTYFURNITURECO(二)根據(jù)所給條件填寫本票。⑴Amount£3,026.00⑵Dateandplaceofissue8/August/2003,Guangzhou,China⑶TenorAt90daysafterdate⑷MakerGuangdongImp.&Exp.Co.,Guangzhou⑸PayeeChemicalsImport&ExportCompanyLondonPromissoryNotefor£3,026.00(Amountinfigure)Guangzhou,China,8,August,2003(Pl(wèi)aceanddateofissue)(Nameofmonthinletter)OnAt90daysafterdateagainstthispromisenoteI(we)promisetopaytoChemicalsImport&ExportCompanyLondonororderthesumofTHREETHOUSANDTWENTYSIXSTERLINGPOUNDSFORVALUERECEIVED________________________________________________PayableatGuangzhouSignature(s)andfulladdressofmaker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.CheckNo。26—37-846NewYork,16th,Dec。,2003PaytotheorderofToyotaCompanythesumoffivethousandUSdollarsUSD5,00000ToBankofNewYorkForBBBCorp.,NewYorkNewYork___________________AuthorizedSignature(s)⑴支票字樣Check⑵無條件支付命令Payto⑶出票日期及出票地點New

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