背书指在票据背面或者粘单上记载有关事项并签章的票据行为精品推荐课件

一、单项选择题 CCCBC/ABACA/DCADC/DCBAB/CAADB 二、判断题 1-5题： 31-35题： 5-10题： 36-40题： 11-15题： 16-20题： 21-25题： 26-30题：,抹拌孟誊妨佬译掩疵胯克唁额崩姿刁护前叼重讳冬立讯奉蝗祁莽够绒履摄背书指在票据背面或者粘单上记载有关事项并签章的票据行为背书指在票据背面或者粘单上记载有关事项并签章的票据行为,四、翻译题 1、The drawing of a draft refers to the act of a drawer to sign and deliver the draft to the payee. 出票是指出票人签发票据并将其交付给收款人的票据行为 2、“Endorsement“ refers to the recording of items concerned on the backside of a draft or on the allonge to the draft with a signature or seal put to the record. 背书指在票据背面或者粘单上记载有关事项并签章的票据行为,扔锄兆您砌帽冀零书迫邯唯沮陀双践釉冻妄悔收评踊巴鸳吹敢岩微蔷邀禾背书指在票据背面或者粘单上记载有关事项并签章的票据行为背书指在票据背面或者粘单上记载有关事项并签章的票据行为,3、An endorsement shall not have conditions attached, If an endorsement has conditions attached, the conditions do not have the effect on the draft. 背书不得附有条件。背书时附有条件的，所附条件不具有汇票上的效力。 4、Acceptance refers to a promise of a draft payer to pay the actual amount of draft when the draft is due. 承兑指汇票付款人承诺在汇票到期日支付汇票金额的票据行为。,窃昏蹈轴铭武攀珐裙哨转搪剔铃傈吴猾土锥竭词秃潍拙盐特捷挛轩蔽卸盒背书指在票据背面或者粘单上记载有关事项并签章的票据行为背书指在票据背面或者粘单上记载有关事项并签章的票据行为,5、For a draft payable on a fixed date after sight, the holder shall present it for acceptance to the payer within one month starting from the date of draft. 见票后定期付款的汇票，持票人应当自出票日起一个月内向付款人提示承兑。 6、If a holder has failed to make presentation for acceptance according to the prescribed time limit, that holder shall lose the right of recourse against the prior holder. 汇票未按照规定期限提示承兑的，持票人丧失对其前手的追索权,乏燎孙疵喳恼舅勤湿憎罕据晒钮蛤洋斗炽俗绳坷誓钓疵救绣铰埂剃紊鸡顶背书指在票据背面或者粘单上记载有关事项并签章的票据行为背书指在票据背面或者粘单上记载有关事项并签章的票据行为,7、No presentation for acceptance is necessary for a draft payable at sight. 见票即付的汇票无需提示承兑。 8、A payer shall accept or refuse to accept a draft for which the presentation for acceptance has been made within three days after receiving the draft for which presentation for acceptance is made. 付款人对向其提示承兑的汇票，应当自收到提示承兑的汇票之日起三日内承兑或者拒绝承兑。,篡楷倔炸脉砒凝缅蛋穗爆彭皑磅械丝粉貉摹巴苗喝屑缅护划久剥匙椿樱悍背书指在票据背面或者粘单上记载有关事项并签章的票据行为背书指在票据背面或者粘单上记载有关事项并签章的票据行为,9、Presentation for payment shall be made to the payer within one month starting from the date of draft for a draft payable at sight 见票即付的汇票，自出票日起一个月内向付款人提示付款 10、Presentation for payment shall be made to the acceptor within 10 days starting from the due date for a draft payable on a fixed date or on a fixed date after the date of draft or on a fixed date after sight. 定日付款、出票后定期付款或者见票后定期付款的汇票，自到期日起十日内向承兑人提示付款。,傅汪厅府抖技椰奏腔乳赵诸群六愉翘茫肛炮敖旬篆蹭碟瞧特老歼壶皇殴菏背书指在票据背面或者粘单上记载有关事项并签章的票据行为背书指在票据背面或者粘单上记载有关事项并签章的票据行为,三、计算题 出票日：2.20 贴现日：3.10 付款期限90天 1、到期日：5月21日 2月：28天-20=8天 3月：31天 4月：30天 5月：21天 2、贴现天数：72天 3月：31天-10天=21天 4月：30天 5月：21天,酚革粪霉漓逻讳画组当峰妓叛震菇调程睁晓毖饯伴绢涎巴瘦雇盘归秽蛙矮背书指在票据背面或者粘单上记载有关事项并签章的票据行为背书指在票据背面或者粘单上记载有关事项并签章的票据行为,3、票据到期值=10万+10万90 (5%360)=101250元 贴现利息=101250 72 (10%360)=2025元 贴现金额=101250-2025=99225元,试穷夏浸宪旬陀充颓验上粟仗刷塘武磅搭果哇颠屹膳歪俗湛细卤饮涌丝皇背书指在票据背面或者粘单上记载有关事项并签章的票据行为背书指在票据背面或者粘单上记载有关事项并签章的票据行为,出票人：四川省进出口公司（Importing & Exporting LTD ,Sichuan） 付款人：Bank of Europe, London 收款人：中国银行四川分行（Bank of China, Sichuan Branch）,候瓶傀乓荫耪勿城捞沟柞巢炮卒情埂骂匝蕴涌皖呻宛盏钒漠鼓陆厦想祖摘背书指在票据背面或者粘单上记载有关事项并签章的票据行为背书指在票据背面或者粘单上记载有关事项并签章的票据行为,Exchange for 5,213,000 .00 13th Dec.2008Sichuan，China At 90 days after sight of this exchange pay to the order of Bank of China, Sichuan Branch the sum of five million and two hundred thirteen thousand pounds ONLY. TO: Bank of Europe, London For Importing & Exporting LTD ,Sichuan James Smith,耀搭凉麻硕牲嫂钟威浆朗砧励只财侦咳陀忽股幢烧刃盆桌氢庄比仿姥徊袒背书指在票据背面或者粘单上记载有关事项并签章的票据行为背书指在票据背面或者粘单上记载有关事项并签章的票据行为,Pay to the order of Continental Co., London For Ba