国际结算课后练习与作业(第一章、第二章)参考答案.doc

国际结算辅导(第一、二章)参考答案第一章二、判断正误123456789FTTFFFFTF三、单项选择1B 2C 3B四、多项选择1ACDE 2ABC第二章二、判断1对2错3对4错5对6对7错8错9对10对11对12错三、单选1B2C3B4A5C6A7D8A9D10C11B12A13D14C15C四、多选1ABC2ABD3ABC4ACD5ABCD6ABD7ABC8ABC9BC10ADE11ABCD12ABDE13BC14ACD六、计算1US￥3，480= 3，600（1-120/36010%）2方法1：利率=贴现率/（1-贴现率时间）= 10% / （1-10% * 0.25）= 10.26% p.a.方法2：贴现息 = 100 * 10% * 90/360 = 2.5净值 = 100-2.5 = 97.5利率= 2.5 / 97.5 360 / 90 = 10.26 % p.a.3到期日： 5月21日(2月份8天)+(3月份31天)+(4 月份30天)+(5月份21天)=90天贴现天数：72天(3月份21天)+(4月份30天)+(5月 份21天) 实得净值 = 本金(本金贴现率贴现天数)=100，000(100，0007210360)=98，000美元六、实务技能：1.指出下列汇票的必要记载项目A. 标明“汇票”字样 Exchange for_汇票的金额 USD50000(大小写金额相等)出票日期 2005.5.25出票地点 New York付款时间 At 45 days after sight无条件的支付命令 pay to 命令式语句收款人 A bank 付款人 C bank出票人名称和签字 D Company ,New York. (signed)B. 标明“汇票”字样 Exchange for_汇票的金额 USD30000(大小写金额相等)出票日期 2000.6.3.出票地点 中国广州付款时间 装运日后60天无条件的支付命令 pay to 命令式语句收款人 中国银行广州分行的指定人 付款人 HAROLD IMPORT COMPANY ,INC3150 C STREET SUITE 101-ANCHORAQE ALASKA99503 出票人名称和签字 广东粮油进出口公司2、根据所给条件，开具一张汇票：A.Exchange for USD 3,000.00 Shanghai,March 10,2000At 30 days after sight this Exchange pay to Bank of China, Shanghaithe sum of US Dollars Three Thousand OnlyTo Hongkong Importing Co.,For Shanghai Exporting Co.,65 Nathan Rd.,Kowlon, No.12, Nanjing Rd.(East), Hongkong Shanghai (signature) B.3. Exchange for USD 230,000.00 Temper,Florida,Jan. 15,2002At 60 days after sight this Exchange pay to America Bankthe sum of US Dollars Two Hundred and Thirty Thousand OnlyTo French Importing Co., For America Exporting Co. Paris Temper, Florida (signature)4.(1)Issuing:Draft Shanghai, March10th, 2002At 60 days after date of this Draft pay to the order of Ourselves the sum of HongKong Dollars Two Hundred Thousand OnlyHKD 200,000.00To HongKong Clothes Co., Ltd For Shanghai Textile Exp. & Imp. Co., Ltd.Rd, HongKong .Rd, Shanghai (signature)(2) Collection EndorsementFor collectionpay to the order of Construction Bank of China ,Shanghaifor Shanghai Textile Exp. & Imp. Co., Ltdon March10th, 2002(signature)(3)GuaranteeGuaranteedfor a/c of Shanghai Textile Exp. & Imp. Co., LtdGuarantor: Construction Bank of China ,Shanghaion March10th, 2002(signature)(4) Endorsement for collectionFor collectionpay to City Bank, HongKongfor Construction Bank of China ,Shanghaion March11th, 2002(signature)(5) AcceptanceACCEPTEDpayable at City Bank, HongKongto mature on May 10th, 2002for HongKong Clothes Co., Ltdon March 18th, 2002(signature)5. ACCEPTEDApr.30,2007(Date)Globe Importing Co.(Company Name）BILL OF EXCHANGEFor100,000.00April 20, 2007(amount in figure)(date of issue)At 30 days after sight of this bill of exchange (SECOND being unpaid) Pay to _XYZ Bank_ or order the sum of US Dolla