国际结算教材三次试验报告.doc

0915113,4,7,8班国际结算实验报告 2012年3-6月一、国际结算中的票据业务实验报告姓名 _学号_ _成绩_1实验目的及要求(1)把握汇票、本票、支票有效性的审核。（2）正确填写汇票、本票、支票。（3）掌握汇票中相关票据行为的填写和处理。2实验环境及相关情况:国际结算实验教材3实验内容及步骤：（1）审核一张汇票(见国际结算实验P13-14第1题) （2）开立汇票（见国际结算实验P15-16第3题）（3）根据所给条件，在汇票上进行背书（见国际结算实验P19-20第5题）（4）根据所给条件，对汇票进行承兑（见国际结算实验P20-21第6题）（5）开立一张本票（见国际结算实验P23第2题）（6）开立一张支票（见国际结算实验P24第2题）4实验总结（心得体会，实验操作中的问题）一、汇票（一）客户向银行提交汇票，按汇票必要项目和所给问题对其进行审核和处理。1、托收中的汇票 NO.S20030117/123New York 7, MAY, 2003USD250,00000Deliver Documents only upon Acceptance/payment AT*SIGHT OF THIS FIRST BILL OF EXCHANGE( SECOND UNPAID) PAY TO THE ORDER OF Bank of America N. T. &S. A.U.S. DOLLARS TWENTY FIVE HUNDRED THOUSAND ONLY VALUE RECEIVED AND CHARGE TO ACCOUNT OF DRAWN UNDER SALES CONTRACT NO. 23476 AGAINST 500 BARRELS OF OIL FROM NEW YORK TO GUANGZHOU FOR COLLECTION TO CHINA GUANGDONG IMP.CORP for and on behalf ofAT GUANGZHOU NOVUS INTERNATIONAL CHINA PTE LTD, NEW YORK _Authorized Signature(s)2、信用证中的汇票ACCEPTED14TH, April, 2004For Midland Bank Ltd,London_SignedDue 13th, July,2004 Exchange for GBP56,400.00 Guangzhou, 5th, April, 2004 At 90 days af At 90 days after sight pay to the order of ourselves the sum of Sterling Pounds Fifty Six Thousand Four Hundred onlyDrawn under Documentary Credit No. 57982 issued by Midland Bank, dated 10, March, 2003 To Midland Bank Ltd, For Guangzhou Textiles Holdings London _Authorized Signature(s) 类型项目、问题托收中的汇票信用证中的汇票汇票字样BILL OF EXCHANGEExchange无条件支付命令PAY TO Pay to 出票地点和日期NEW YORK,7 MAY, 2003Guangzhou, 5, April, 2004付款时间AT SIGHTAt 90 days after sight付款金额USD250,000.00GBP56,400.00付款人名称和付款地点ToCHINA GUANGDONG IMP. CORP, GUANGZHOUMildland Bank Ltd., London收款人名称pay to THE ORDER OF Bank of N.T. & S.A.Guangzhou Textiles Holdings出票人名称和签字ForNOVUS INTERNATIONAL PTE LTD., NEW YORGuangzhou Textiles Holdings提示次数一次两次2003年5月7日有什么作用？（托收中的汇票）Due 13th, July,2004”是什么时间？（信用证中的汇票）1.确定汇票的有效期;2.确定汇票的到期日;3.确定出票人的行为能力汇票的到期日汇票在法律上生效，以哪国法律为准？美国票据法中国票据法汇票的转让和转让方式背书、交付转让背书、交付转让若收款人遭到拒付，在追索时应注意哪些事项？1.法定期限内,提示汇票;2.法定期限内,发出退票通知;3.法定期限内,发出拒绝证书1.法定期限内,提示汇票;2.法定期限内,发出退票通知;3.法定期限内,发出拒绝证书汇票出票后、未承兑前，Midland Bank Ltd. London是否为汇票的债务人？（信用证中的汇票）不是.付款人不是确定的票据债务人,仅是或有债务人.收款人于汇票承兑当天请承兑行Midland Bank Ltd做贴现，银行按6% p.a.计息，计算贴现息和净款。（信用证中的汇票）利息=5640090/3656%=834.41净款=56400-5640090/3656%=55565.59（三）根据所给条件填写汇票。汇票项目汇票一汇票二汇票三Date and place of issue10/Jan./2004，Changsha17/Nov./2004,Tokyo25/Feb./2003，GuangzhouTenorone month after dateAt 90 days after sighton demandPayeeAgricultural Bank of China, HunanCREDIT SUISSE,TOKYO, BRANCHChina National Animal By-products Imp.& Exp. Corp., GuangzhouAmountGBP21,350.00J￥7,082,000.00USD34,486.78DraweeAAA Group Co., Ltd., LondonBank of China,Guangdong BranchFirst National Bank of ChicagoDrawerThe Hunan Arts & Crafts Imp.& Exp. CompanyTOYOTA TSUSHO CORPORATIONChina National Animal By-products Imp.& Exp. Corp., Guangzhou BranchDrawnclauseDrawn against 1000 boxes of glass brick from Changsha to LondonDrawn against LC No. 235GD201 issued by Bank of China, Guangdong Branch,dated 20/Oct., 2004Drawn against LC No. 2431/221 issued by First National Bank of Chicago, dated20/Dec.,20021、汇票一：Exchange for GBP21,350.00 10th, Jan, 2004, Changsha (Amount in figure) (Place and date of issue)At one month after date sight of this First Bill of Exchange First (unpaid) (Tenor)pay to Agricultural Bank of China, Hunan or order the sum of TWENTY ONE THOUSAND THREE HUNDRED AND FIFTTY STERLING POUNDS(Amount in words)Drawn against 1,000 boxes of glass bricks from Changsha to LondonTo AAA Group Co., Ltd., London For Hunan Arts & Crafts Imp. & Exp. CompanyAuthorized Signature(s)2、汇票二： Exchange for JY7,082,000.00 17th, Nov., 2004, TokyoDrawn under LC No. 235GD201 issued by Bank of China, Guangdong Branch,dated 20 Oct., 2004At 90 days after sight of this First Bill of Exchange(Second unpaid)pay to or order CREDIT SUISSE,TOKYO, BRANCHthe sum of SEVEN MILLION EIGHTY TWO THOUSAND JANPANES YENTo Bank of China,Guangdong Branch For TOYOTA TSUSHO CORPORATIONAuthorized Signature(s)3、汇票三：Exchange for USD34,486.78 25TH, Feb., 2003, Guangzhou At On demand sight of this Second Bill of Exchange (First unpaid)pay to China National Animal By-products Imp.& Exp. Corp., Guangzhou or order the sum of THIRTY FOUR THOUSAND FOUR HUNDRED AND EIGHTY SIX US DOLLARS AND SEVENTY EIGHT CENTSDrawn against LC No. 2431/221 issued by First National Bank of Chicago, dated20/Dec.,2002To First National Bank of Chicago For China National Animal By-products Imp.& Exp. Corp., Guangzhou BranchAuthorized Signature(s)（五）根据条件进行汇票的转让并加注必要的背书。1、收款人将汇票记名背书转让给D Company，D Company空白背书转让给E Company，E Company交付转让给F Company，F Company限制背书转让给G Company。假设收款人公司有权签字人为李华，D Company有权签字人为John，E Company有权签字人为Mary，G Company有权签字人为Annie。 收款人写法第一次转让第二次转让第三次转让第四次转让Pay to the order of A CompanyPay to the order of D CompanyFor: A CompanySigned:李华For:D CompanySigned:John 交付deliverPay to G Company onlyFor: F CompanyAnniePay to bearer交付交付交付交付Pay to A Company only_2、一笔托收业务中，出口公司为广州市A公司，有权签字人为张品，托收行为中国工商银行广东省分行，有权签字人为李源，代收行为美国花旗银行，进口公司为美国B公司。开立己收汇票，收款公司空白背书转让给托收行，托收行记名背书给代收行。Exchange for USD49,271.00 Guangzhou,2nd, Oct., 2003 At * sight pay to ourselves or orderthe sum of FORTY NINE THOUSAND TWO HUNDRED AND SEVENTY ONE US DOLLARSTo B Company For :A Company,New York Guangzhou,China 张品Authorized Signature(s)汇票背面Pay to Industrial and Commercial Bank of China, GuangdongFor :A Company, Guangzhou,China张品For Industrial and Commercial Bank of China, Guangdong李源汇票以托收行为指示性抬头，托收行记名背书给代收行。Exchange for USD49,271.00 Guangzhou,2nd, Oct., 2003 At * sight pay to Industrial and Commercial Bank of China, Guangdong or orderthe sum of FORTY NINE THOUSAND TWO HUNDRED AND SEVENTY ONE US DOLLARSTo B Company For :A Company,New York Guangzhou,China张品Authorized Signature(s)汇票背面Pay to Citi bank of AmericaFor Industrial and Commercial Bank of China, Guangdong李源（六）汇票收款人A Company委托银行向汇票付款人B Company London提示汇票承兑时，付款人根据所给条件在汇票上进行承兑，银行审核承兑汇票。1、付款人于3月26日在汇票左面作出普通承兑。ACCEPTED26TH, Mar., 2003For:B Company, LondonSigned:Exchange for USD428,314.00 Shanghai,16th, Mar., 2003At 60 days after sight pay to the order of A Companythe sum of Four Hundred Twenty Eight Thousand Three hundred and Fourteen US dollarsTo B Company For :C Company,London Guangzhou, China_Authorized Signature(s)2、付款人于3月26日在汇票左面作出有条件承兑，条件为“货物抵达目的地付款”。ACCEPTED26TH, Mar., 2003Payable at the arrival of goods at destinationFor:B Company, LondonSigned:Exchange for USD428,314.00 Shanghai,16th, Mar., 2003At 60 days after sight pay to the order of A Companythe sum of Four Hundred Twenty Eight Thousand Three hundred and Fourteen US dollarsTo B Company For :C Company,London Guangzhou, China_Authorized Signature(s)3、付款人于3月26日在汇票左面作出部分承兑：仅付汇票金额的80%。ACCEPTED26TH, Mar., 2003Payable at 80% of the draftFor:B Company, LondonSigned:Exchange for USD428,314.00 Shanghai,16th, Mar., 2003At 60 days after sight pay to the order of A Companythe sum of Four Hundred Twenty Eight Thousand Three hundred and Fourteen US dollarsTo B Company For :C Company,London Guangzhou , China_Authorized Signature(s)（二）根据所给条件填写本票。Amount3,026.00Date and place of issue8/August/2003，Guangzhou, ChinaTenorAt 90 days after dateMakerGuangdong Imp. & Exp. Co., GuangzhouPayeeChemicals Import & Export Company LondonPromissory Note for 3,026.00 (Amount in figure) Guangzhou, China, 8，August，2003 (Place and date of issue) (Name of month in letter) On At 90 days after date against this promise note I( we) promise to pay to Chemicals Import & Export Company London or order the sum of THREE THOUSAND TWENTY SIX STERLING POUNDS FOR VALUE RECEIVED_ Payable at Guangzhou Guangdong Imp. & Exp. Co., Guangzhou Signature(s) and full address of maker三、支票 （一）客户向银行提交支票，按支票项目和所给问题对其进行审核和处理。Check No.26-37-846 New York, 16th, Dec., 2003Pay to the order of Toyota Company the sum of five thousand US dollarsUSD5,00000To Bank of New York For BBB Corp., New York New York _ Authorized Signature(s) 支票字样Check无条件支付命令Pay to出票日期及出票地点New York, 16th, Dec., 2003付款金额USD5,000付款期限At sight出票人BBB Corp., New York收款人the order of Toyota Company付款人Bank of New York, New York支票号码No.26-37-846 提示次数1次Bank of New York, New York”与“BBB Corp., New York”之间有何关系？支票账户行和支票存款客户二、汇款结算业务和托收结算业务实验报告姓名 学号 成绩_1实验目的及要求(1)掌握汇款申请书的审核。（2掌握票汇中银行即期汇票的审核。(3)掌握跟单托收委托书的审核。2实验环境及相关情况:国际结算实验教材3实验内容及步骤：（1）审核一张汇款申请书(见国际结算实验P39-41第（一）题) （2）审核票汇业务中的汇票（见国际结算实验P45第（四）题）（3）审核一张跟单托收委托书（见国际结算实验P5960第（二）题）4实验总结（心得体会，实验操作中的问题）一、汇款申请书2003年3月8日，CHINA NAT. METALS & MINERALS I/E CORP.向中国农业银行广州市分行提交下面这张汇款申请书，汇出行按所给问题审核汇款申请书。汇出汇款申请书(代支款凭证)APPLICATION FOR OUTWARDREMITTANCE致：中国农业银行 广州 分行TO:THE AGRICULTURAL BANK OF CHINA 日期 DATE: 2003年3月8日兹委托贵行办理下列汇款。I/We hereby request you to effect the following remittance.X电汇 信汇 票汇 付款地点T/T M/T D/D Drawn on:银行编号（查询时请引述）Ref No. TT96785收款人Beneficiarys nameUnited Trading CompanyHong Kong币别及金额Curr.& Amt.HK Dollars 20,000.00及地址& address70 Wing Tai Road, Chai Wan Hong Kong账号A/C No.0709166060322-8银行填写栏BANK USE ONLY收款银行Beneficiarys BankPO SANG BANK LTD.汇率(Rate)及地址& addressHONG KONG等值人民币Equivalent in ￥汇款人By order ofCHINA NAT. METALS & MINERALS I/E CORP.手续费(Commission)附言Details of PaymentCOMM. UNDER S/C NO. CT0011-01邮电费(Postage & Cable)其它费用(Other Charges)合计国外银行的一切费用由我方/收款人负担（如无说明由收款人负担）。汇款全过程均以电传形式通知。All foreign banks charges are to be borne by us/payee(if not specified, all charges are to be borne by payee). All parties in the channel are advised by telex.请付敝账(debit my/our account)，账号(a/c No.)兹附支票(enclose my/our cheque)，号码为(No.)付款行(Drawn on)X现金支付(I/We pay cash herewith)。 联系电话(TEL) 83738789 申请人签章 张 青 Applicants Stamp&Signature_经办:： 会计： 复核： 记账：汇款方式电汇汇款人公司名称CHINA NAT. METALS & MINERALS I/E CORP.收款人公司名称、地址United Trading Company , Hong Kong汇款金额HKD 20,000.00款项用途COMM. UNDER S/C NO. CT0011-01银行费用由哪方支付?国外银行的一切费用由收款人负担汇款当日港币现钞价为105.53/91，港币现汇价为109.46/87，汇款人应提交多少港币现钞给银行？20,000.00*1.0987银行在哪些情况下可免责？参看P29页汇款申请书背面条款在我国现行外汇管理规定下，汇款人办理汇款业务时应注意哪些事项？参看P27页汇出行处理环节四、 票汇中的银行即期汇票中国银行纽约分行于2002年6月1日收到Wiletecc Co., Ltd., Hong Kong提交的汇票，按所给问题对汇票进行审核和处理。BANK OF CHINAThis draft is valid for one No.1256679 year from the date of Issue Amount USD20,000.00 Guangzhou, 15th, May, 2002Pay to the order of Wiletecc Co., Ltd.,New York the sum of U.S. Dollars Twenty Thousand OnlyTo Bank of China 410 Madison Avenue New York BANK OF CHINA 110017 GUANGZHOU中国银行汇出行BANK OF CHINA, GUANGZHOU汇入行Bank of China, 410 Madison Avenue, New York 收款人Wiletecc Co., Ltd.,New York 汇款人汇款货币及金额U.S. D20,000.00汇票的付款期限At sight客户提出汇票遗失，出票行的处理客户提交担保书，汇出行补发汇票是否是中心汇票？是一张美元的中心汇票二、跟单托收（一）2003年5月18日Guangdong Arts & Craft Imp. & Exp. Company向中国银行广州分行提交下面这张跟单托收委托书，托收行按所给问题审核跟单托收委托书。托收委托书致：中国银行广州分行 Original Collection ApplicationTO:BANK OF CHINA GUANGZHOU Date:18th, May, 2003We hand the undermentioned item for disposal 兹送上下列文件，请按照下述指示办理，本司in accordance with the following instructions 并同意遵照背面之条款。and subject to the terms and conditions set out X Please advance against the bill/documentsoverleaf for 请予垫款X COLLECTION 代收 Please do not made any advanceNEGOTIATION under Documentary Credit 无须垫款 议付信用证下单据 Please mark 请填上下列文件的份数 Number of DOCUMENTS ATTACHED 我司账号Our A/C No. 87364-752-9251Draft汇票Bill of lading提单Airway bill空运单Cargo Receipt货物收据Invoice发票Memo.中旅社承运收据Cert. Of Qual/Quan.品质/数量证明书Cert. Of Origin产地证明书Ins. Pol/Cert.保险单/证书Packing List装箱单Weight List重量单Bene. Cert.受益人证明书Cable Copy电报副本 Comm.Cust.2/24/42/21/11/11/1OTHER DOCUMENTS其它文件DRAWEE 付款人 Good Luck Company,HongkongISSUING BANK开证银行DOCUMENTARY CREDIT NO.信用证编号TENOR 期限AT SIGHT DRAFT NO./DATE 票号/日期18th, MayDRAFT AMOUNT金额HK652,450.00FOR “BILLS NOT UNDER L/C ”PLEASE FOLLOW INSTRUCTIONS MARKED“X”如属非信用证下单据请按下列有X之条办理Deliver documents against PAYMENT/ACCEPTANCE付款/承兑交单Acceptance/ payment may be defered pending arrival of carrying vessel 货到后方承兑/交款Collection charges outside Guangzhou for account of Drawee 外埠代收手续费付款人负担Please collect interest at 5% p.a. from Drawee 请向付款人按年息5%厘计收利息XPlease waived interest/charges Do not waive interest/charges 如拒付利息/手续费可免收/不可免收if refuse in the event of dishonour 如付款人拒绝承兑或付款Please warehouse and insure goods for our account 请即将各货物入仓投足保险各项费用由我司负责X Please do not protest Protest 请不须/即做拒绝承兑/付款证书X Advise dishonour by Airmail X Cable 若未兑付请以航邮/电报通知X In case of need refer to A Trading Co., Hong Kong Who will assist you to abtain acceptance/payment but who has no authority to amend the terms of the bill 该司会协助贵行取得承兑/付款但无权更改任何条款XDesignated Collecting Bank( if any):指定托收银行 Standard Chartered Bank Ltd., Hong KongPAYMENT INSTRUCTIONS请将款项收我司账号XPlease credit proceeds to our A/C No. 9005-2727985473其它 OthersOTHER INSTRUCTIONS其它指示如有查询,请洽我司。In case of any questions, please contact our Mr./Miss 王江 Tel No.35678765 For: Guangdong Arts & Craft Imp.& Exp. Company _ Authorized Signature(s)负责人签字委托人公司名称、账号Guangdong Arts & Craft Imp. & Exp. Company;A/C No. 9005-2727985473付款人公司名称Good Luck Company,Hongkong指定代收行Standard Chartered Bank Ltd., Hong Kong托收金额、付款期限HK652,450.00; At sight托收单据种类、份数汇票（2）；提单（4）；商业发票（2）；品质证明书（1）；原产地证明书（1）；装箱单（1）银行费用由哪方支付？外埠代收手续费付款人负担交单条件付款交单(Deliver Documents against Payment)利息支付情况请向付款人按年息5%厘计收利息;如拒付利息可免收拒付时是否需发出退票通知？ 需要拒付时是否需出具拒绝证书？不需要需要时的代理人及作用？A Trading Co., Hong Kong；帮助处理拒付时，货物的存仓、保险、转运等事宜托收行邮寄单据遗失时，是否需承担责任？无需承担责任三、信用证业务实验报告姓名 学号 成绩_1实验目的及要求(1)掌握汇款信用证申请书的审核。（2掌握信用证的开立。(3)掌握信用证的审核。2实验环境及相关情况:国际结算实验教材3实验内容及步骤：（1）审核一张信用证开证申请书(见国际结算实验P80-82第（一）题) （2）根据信用证开证申请书开立信用证（见国际结算实验P82第（二）题）（3）审核信用证（见国际结算实验P83-84第（三）题）4实验总结（心得体会，实验操作中的问题）一、开证申请书2003年5月10日，CHINA IMP. & EXP. CORP. GUANGDONG向中国银行广东省分行提交下面这张开证申请书申请开证，开证行按所给问题审核开证申请书。APPLICATION FOR IRREVOCABLE DOCUMENTARY CREDITLC NO.230BS-453222致：中国银行广东省分行TO: BANK OF CHINA, GUANGDONG BRANCH 日期： DATE: MAY 10, 2003兹请贵行以信开X电开按下述项目开立不可撤销信用证Please issue by airmail/cable an irrevocable letter of credit as follows有效期Expiry Date: July 30, 2003在受益人所在国In the beneficiarys country申请人APPLICANT(Name & Address) CHINA IMP. & EXP. CORP. GUANGDONGINTERNATIONAL BUILDING, DONGFENGXI RD.,GUANGZHOU,P.R. CHINA TEL:89676777受益人Beneficiary(Name & Address)PHILIPS HONG KONG LIMITEDCS/BUSINESS COMMUNICATION SYSTEM26/F, HOPEWELL CENTRE, 17 KENNEDY RD.HONG KONG TEL:8215888/8215688通知行（如未填写贵行可自选）ADVISING BANK(IF BLANK, AT YOUR OPTION)金额Amount(in figures and words)USD77,495.79 SAY U.S. DOLLARS SEVENTY SEVEN THOUSAND FOUR HUNDRED NINETY FIVE AND CENTS SEVENTY NINE ONLY本证使用时，汇票由你行选定以本公司或你行代理行为付款人见票 天，贵行按 % 的发票金额支用，随附下列单据。 Available by draft drawn, at your option, on us/you or your correspondent at sight for 100% of the invoice value a