国际结算实验答案.pdf

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.S20030117/123 New York7, MAY, 2003 AT*SIGHT OF THIS FIRST BILL OF EXCHANGE( SECOND UNPAID) PAYTO THE ORDER OF Bank of America N. T. .确定 汇票的到期日;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托收背书、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？ 法定期限内,提示汇票; 法定期限内,发出退票通 知; 法定期限内,发出拒绝证 书 法定期限内,提示汇票; .法定期限内,发出退票通知; .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） 否 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=5640090/3606%； =846 净款=56400-5640090/360 6% =55554 （二）客户提交汇票委托银行收款，银行对汇票有效性进行判断并给予客户建议。 汇票的无条件支付命令有效/无效建议 Pay to A Corp. two thousand US dollars providing the goods in compliance with sales contract No. 123. 无效删除条件 providing the goods in compliance with sales contract No. 123 Pay to A Co. the sum of five thousand Sterling Pounds on condition that goods have been shipped on board before 23,December. 无效删 除 条 件on condition that goods have been shipped onboardbefore 23,December. At sight pay to the order of A Co. the sum of one hundredthousandJapaneseYendrawnagainst shipment of 20 bales of cotton from Guangzhou to Tokyo. 有效 At 30 days after sight pay to the order of Bank of China the sum of two hundred thousand US dollars drawn under LC No. 1234 issued by Bank of New York dated on 20,August, 2004. 有效 Pay to A Co. one thousand US dollars out of our No. 345 account. 无效删除条件 out of our No. 345 account. Pay to A Co. three thousand US dollars plus interest at 5% from the date hereof to the date of payment. 无效缺利率期限和起止 明确时间 Pay to A Co. four thousand US dollars by ten installments. 无效添加分期付款的次 数、付款金额、付 款时间 Pay to A Co. five thousand Sterling Pounds converted into US dollars equivalent. 无效添加汇率 （三）根据所给条件填写汇票。 汇票项目汇票一汇票二汇票三 Dateand place of issue 10/Jan./2004， Changsha 17/Nov./2004,Tokyo25/Feb./2003， Guangzhou Tenorone month after dateAt 90 days after sighton demand PayeeAgricultural Bank of China, Hunan CREDIT SUISSE, TOKYO, BRANCH China National Animal By-productsImp.& Exp. Corp., Guangzhou AmountGBP21,350.00J￥7,082,000.00USD34,486.78 DraweeAAA Group Co., Ltd., London Bank of China, Guangdong Branch First National Bank of Chicago DrawerTheHunanArts& CraftsImp.&Exp. Company TOYOTATSUSHO CORPORATION China National Animal By-productsImp.& Exp. Corp., Guangzhou Branch Drawn clause Drawnagainst1000 boxes of glass brick fromChangshato London Drawn against LC No. 235GD201 issued by BankofChina, Guangdong Branch,dated 20/Oct., 2004 Drawn against LC No. 2431/221 issued by First NationalBankof Chicago, dated20/Dec.,2002 1、汇票一： Exchange for GBP21,350.0010， january, 2004, Changsha (Amount in figure)(Place and date of issue) At one month after date ofthis 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 London T AAA Group Co., Ltd., LondonFor Hunan Arts & Crafts Imp. & Exp. Company Authorized Signature(S) 2、汇票二： Exchange for JY7,082,000.0017th, Nov., 2004, Tokyo Drawn LC No. 235GD201 issued by Bank of China, Guangdong Branch,dated 20/Oct., 2004 At 90 days after sight of this First Bill of Exchange(Second unpaid) pay to or order CREDIT SUISSE,TOKYO, BRANCH the sum of SEVEN MILLION EIGHTYTWO THOUSAND JANPANESYEN To Bank of China, Guangdong BranchFor TOYOTA TSUSHO CORPORATION Authorized Signature(S) 3、汇票三： Exchange for USD34,486.7825TH, Feb., 2003, Guangzhou Atdemandsighof 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 DOLLARSAND SEVENTY EIGHT CENTS Drawn against LC No. 2431/221 issued by First National Bank of Chicago, dated20/Dec.,2002 To First National Bank of ChicagoFor China National Animal By-products Imp.& Exp. Corp., Guangzhou Branch Authorized Signature(S) （四）GUANGDONG IMP. & EXP. CORPORATION 提交一张远期汇票委托银行收款,付款人承 兑汇票后在票面加盖承兑章。根据所给汇票和条件在表格中计算并填写汇票到期日。 Exchange forUSD60,234.00Guangzhou, 20th, Mar., 2003 D/AAt 30 days after sight of this First bill of exchange(Second unpaid) Pay to the order of The Construction Bank of China the sum of US DOLLARS SIXTY THOUSAND TWO HUNDRED AND THIRTY FOUR ONLY Drawn against shipment of 20 cartons of Cashmere Coats from Guangzhou to New York for collection To ARRON FERER & SONS CO.For and on behalf of 909 ABBOTT DRIVE DMAHAGUANGDONG IMP. & EXP. CORPORATION MEBRASKA 68102 USA_ Authorized Signature(s) ACCEPTED 28TH, Mar., 2003 Payable at Bank ofAmerica For ARRONFERER&SONSCO. _Signature 汇票期限到期日 At 30 days after sight4 月 27 日 At 30 days from sight4 月 26 日 At 30 days after date4 月 19 日 At 60 days after date5 月 19 日 At one and half a month after date5 月 5 日 （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，F 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 ACompany Pay to the order of D Company For: ACompany Signed: 李华 For: D Company Signed:John 交付PaytoG Company only For: F Company Annie Pay to bearer交 付 Pay to the orderofD Company 交付 For: D Company Signed:John 交付交 付 Pay to GCompany only For: F Company Annie Payto 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，收款公司记名背书转让给托收行，托收行空白背书给代收行。 Exchange for USD49,271.00Guangzhou,2nd, Oct., 2003 At * sight pay to ourselvesor order the sum ofFORTY NINE THOUSAND TWO HUNDRED AND SEVENTY ONE US DOLLARS To B CompanyFor :A Company, New YorkGuangzhou,China 张品 Authorized Signature(s) 汇票背面 Pay to Industrial and Commercial Bank of China for collection, Guangdong For :ACompany, 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 USD49,271.00Guangzhou,2nd, Oct., 2003 At * sight pay to Industrial and Commercial Bank of China, Guangdong or order the sum of FORTY NINE THOUSAND TWO HUNDRED AND SEVENTY ONE US DOLLARS To B CompanyFor :ACompany, New YorkGuangzhou,China 张品 Authorized Signature(s) 汇票背面 Pay to Citi bank of Americafor collection For Industrial and Commercial Bank of China, Guangdong 李源 （六）汇票收款人 ACompany 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。 ACCEPTED 26TH, Mar., 2003 For: B Company, London Signed: Exchange for USD428,314.00Shanghai,16th, Mar., 2003 At 60 days after sight pay to the order of ACompany the sum ofFour Hundred Twenty Eight Thousand Three hundred and Fourteen US dollars To B CompanyFor :C Company, LondonGuangzhou, 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” 。 ACCEPTED 26TH, Mar., 2003 Payableatthe arrival of goods at destination For: B Company, London Signed: Exchange for USD428,314.00Shanghai,16th, Mar., 2003 At 60 days after sight pay to the order of ACompany the sum ofFour Hundred Twenty Eight Thousand Three hundred and Fourteen US dollars To B CompanyFor :C Company, LondonGuangzhou, 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%。 ACCEPTED 26TH, Mar., 2003 Payable at 80% of the draft For: B Company, London Signed: Exchange for USD428,314.00Shanghai,16th, Mar., 2003 At 60 days after sight pay to the order of ACompany the sum ofFour Hundred Twenty Eight Thousand Three hundred and Fourteen US dollars To B CompanyFor :C Company, LondonGuangzhou , China _ Authorized Signature(s) 4、付款人于 3 月 26 日在汇票左面作出承兑，指定由其账户行 Midland Bank 付款。 ACCEPTED 26TH, Mar., 2003 Payable at Midland Bank For: B Company, London Signed: Exchange for USD428,314.00Shanghai,16th, Mar., 2003 At 60 days after sight pay to the order of ACompany the sum ofFour Hundred Twenty Eight Thousand Three hundredand Fourteen US dollars To B CompanyFor :C Company, LondonGuangzhou, China _ Authorized Signature(s) 5、付款人于 3 月 26 日在汇票左面作出承兑，延迟付款时间为“见票后 90 天付款” 。 ACCEPTED 26TH, Mar., 2003 Payable at 90 days after sight For: B Company, London Signed: Exchange for USD428,314.00Shanghai,16th, Mar., 2003 At 60 days after sight pay to the order of ACompany the sum ofFour Hundred Twenty Eight Thousand Three hundredand Fourteen US dollars To B CompanyFor :C Company, LondonGuangzhou, China _ Authorized Signature(s) 6、 Standard Chartered Bank Ltd. Hong Kong于2003年11月26日承兑下面汇票后向Bank of China Guangdong 填写并发出承兑通知书。 No. 11889/54 Exchange for HKD11,250.00Guangzhou,20th, November, 2003 At 30 days after sight pay to the order of Bank of China Guangdong the sum ofEleven Thousand Two hundred Fifty HK dollars Drawn under L/C No. 57833262 issued by Standard Chartered Bank Ltd. dated 20, Oct., 2003 To Standard Chartered Bank Ltd.For Guangdong Imp& Exp Co. Hong KongGuangzhou _ Authorized Signature(s) STANDARD CHARTERED BANK LTD. ACCEPTANCE NOTICE Hong Kong, 26th, Nov. To Bank of China Guangdong We give you below details of draft accepted by ourselves: For Standard Chartered Bank Ltd. _ Authorized Signature(s) Your Ref No. DrawerAmo unt DueRemark No. 1188 9/54 Guangdong Imp& Exp Co., Guangzhou HKD 11,25 0.00 26th, Dec, 2004 L/C No. 57833262 issued by Standard Chartered Bank Ltd. dated 20, Oct., 2003 二、本票 （一）客户向银行提交本票，按本票必要项目和所给问题对其进行审核和处理。 1、银行本票 Promissory Notefor USD1,000.00Boston, 4th, June,2002 Ondemandwepromise to pay to the order ofbearer the sum ofONE THOUSAND US DOLLARS Payable at BostonFor: First National Bank of Boston _ Authorized Signature(s) 2、商业本票 USD100,000.00Haverty Furniture Companies Atlanta6, Oct., 2002 AT SEVENTY DAYSAFTER DATE WE PROMISE TO PAYTO THE ORDER OFBEARER* THE SUM OF ONE HUNDRED THOUSAND US DOLLARS PAYABLEAT FULTON NATIONAL BANK, MAIN OFFICE, ATLANTA, GEORGIA VALUE RECEIVED HAVERTY FURNITURE CO. _ Authorized Signature(s) DUE 15, DEC., 2002 类型 项目、问题 银行本票商业本票 本票字样Promissory 无条件支付承诺We promise to payWE PROMISE TO PAY 收款人名称BearerBEARER 付款人名称和付款地点First National Bank of Boston HAVERTYFURNITURE CO 出票地点和日期Boston, 4th, June,2002Atlanta6, Oct., 2002 付款时间OndemandATSEVENTYDAYS AFTER DATE 付款金额USD1,000.00 ONE THOUSAND US DOLLARS USD100,000.00 ONEHUNDRED THOUSANDUS DOLLARS 付款地点BostonAtlanta 提示次数1 次1 次 主债务人First National Bank of Boston HAVERTYFURNITURE CO （二）根据所给条件填写本票。 Amount3,026.00 Date and place of issue8/August/2003，Guangzhou, China TenorAt 90 days after date MakerGuangdong Imp. &Exp. Co., Guangzhou PayeeChemicals Import & Export Company London Promissory 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 GuangzhouGuangdong 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。 CheckNo.26-37-846New York, 16th, Dec., 2003 Pay to the order of Toyota Company the sum of five thousand US dollars USD5,00000 To Bank of New YorkFor 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USD5,000ive thou