国际结算实验教程二——汇款答案.doc

实验素材二汇款业务一、汇款申请书的审核 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。 (1)汇款方式电汇(T/T)(2)汇款人公司名称CHINA NAT. METALS & MINERALS I/E CORP.(3)收款人公司名称、地址United Trading CompanyHong Kong70 Wing Tai Road, Chai Wan Hong Kong(4)汇款金额HK Dollars 20,000.00(5)款项用途COMM. （佣金）UNDER S/C NO. CT0011-01(6)银行费用由哪方支付收款人(7)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HK Dollars 20,822.51计算过程：直接标价法下，客户卖出港币现钞（用银行报出的买入价，即1.0553），得到人民币；再从银行买入港币现汇（用银行报出的卖出价，即1.0987）；两者的差价为应多付出的人民币数量，用现钞汇率进行换算，即得到应多提交的港币现钞数。计算过程如下：(1.0987-1.0553)20000/1.0553=822.51港币(8)银行在哪些情况下可免责1、有关电汇汇款的一切电文，本行可用显白言语、暗码或密码发出，对于代理行或同业之一切错误、疏忽或过失，本行概不负责。2、倘因下列情况而引致之任何损失，包括：款项交付或通知延误，书函、电报或其他文件在寄发或传送途中遗失、残缺、错误、遗漏、中断或延误，代理行或同业之行为，战争，检查，封锁，叛变或骚乱，本地或外国政府或其他行政机构所实施之一切法律、规令、条例、管制及其他难以控制之事故，或由于收到时误解，本行概不负责。3、如汇款系代汇款人寄出，本行不负邮误之责。(9)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1、国际收支申报表2、贸易进口付汇核销单3、进口付汇备案表4、汇款有效凭证（正本合同、发票、进出口货物报关单、运输保险单据）二、电汇中的汇款电文 （一）汇出行与汇入行根据电汇中所给汇出汇款和汇入汇款电文，将汇款业务指示内容填列出来。 审核内容电文一电文二电文三(1)汇出行HONGKONG AND SHANGHAI BANKING CORPORATION LTD. HONG KONGMidland Bank Ltd., LondonBANK OF AMERICA, NEW YORK(2)汇入行THE AGRICULTURAL BANK OF CHINA GUANGZHOUDATE: 8TH JUNEBK OF CHINAINDUSTRIAL AND COMMERCIAL BANK OF CHINA，GUANGDONG BRANCH(3)发电日期8TH JUNE99071214 OCT(4)密押、汇款编号TEST 2876A OUR REF TT200498180TT09266TEST 87593 OUR REF TT10908-04(5)汇款金额、起息时间PLS PAY HKD34000. VALUE 8 JUNE 990712:50, USD31,681.00PLS PAY USD38,000.00VALUE 14, OCT.(6)收款人PRECISION PHOTO EQUIPMENT LTD. JINXING BUILDING 22 GUANGZHOUHuayu Engine Manufacturing Co. LtdGUANGDONG CEREALS OIL AND FOODSTUFFS I/E GROUP CORP(7)附言COMM. UNDER S/C NO. 87364Contract GH680-23/ BENVIA A/C NO.310910079 BEING PROCEEDS UNDER S/C NO.CT89768(8)汇款人HONGKONG AND SHANGHAI BANKING CORPORATION LTD. HONG KONGUnited Prosperity Enterprise, Inc, Tortol; British Virgin IslandsWIN FOOD CO. LTD.(9)头寸划拨WE HAVE CREDITED YOUR ACCOUNT WITH US.REIBURSE WITH BK OF NKY NYCREDITED YOUR H.O. ACCOUNT.(接第(一)题) （二）中国农业银行广州市分行接受CHINA NAT. METALS & MINERALS I/E CORP.的汇款申请，于2003年3月8日发送汇款电文。其中，汇入行是PO SANG BANK LTD. , HONG KONG，汇出行在汇入行开立有港币存款账户，费用由受益人承担。 FM: THE AGRICULTURAL BANK OF CHINA Guangzhou BranchTO:PO SANG BANK LTD. , HONG KONGDATE：Mar,8th,2003TEST OUR REF NO.TT96785NO ANY CHARGES FOR USPAYHK Dollars 20,000.00 VALUE8 March TOUnited Trading Company Hong Kong FOR CREDITING ACCOUNT NO. MESSAGEall charges are to be borne by beneficiaryORDERCHINA NAT. METALS & MINERALS I/E CORP. COVERplease debit ouraccount with you(接第(一)题)（三）中国农业银行广州市分行采用SWIFT MT100汇款格式，将电报内容输入电脑发送至汇入行PO SANG BANK LTD., HONG KONG。 TO: PO SANG BANK LTD., HONG KONGFM: THE AGRICULTURAL BANK OF CHINAMT100 CUSTOMER TRANSFER:20 TRANS REF NO.:32A VAL/CUR/AMOUNT:50 ORDERING CUSTOMER.:52A ORDERING BANK.:53A SENDERS CORRESPONDENT BANK.:54A RECEIVERS CORRESPONDENT BANK.:59 BENEFICIARY:70 DETAILS OF PAYMENT:71A DETAILS OF CHARGES:72 BANK TO BANK INFORMATION: TT96785_:030308(起息日) HK Dollars 20,000.00: CHINA NAT. METALS & MINERALS I/E CORP.: THE AGRICULTURAL BANK OF CHINA: PO SANG BANK LTD., HONGKONG:United Trading Company Hongkong.: COMM. UNDER S/C NO. CT0011-01: all charges are to be borne by payee:debit our our account with you三、信汇中的委托书和支付授权书 （一）汇出行Industrial and Commercial Bank of China, Shangdong根据业务内容，填写支付授权书。 Date:15 Sept., 2002；Paying Bank: Hongkong and Shanghai Banking Corp. Ltd., Hong Kong; Ref No. MT28376; Amount: HKD30,000.00；Cover: Please debit our A/C with you；Message: Commission under S/C NO.FB9768；Payee: Win Food Company, Ltd., Hong Kong；Remitter: Shangdong Cereals Oil & Foodstuffs I&E Group Corp. Industrial and Commercial Bank of ChinaShangdongPAYMENT ORDER Date:15 ，Sept. ，2002TO: Hongkong and Shanghai Banking Corp. Ltd., Hong KongNo. of payment orderTo be paid or credited toAmount No. MT28376Win Food Company, Ltd., Hong KongHKD30,000.00Amount in words:HK dollars thirty thousandsonlyBy order ofShangdong Cereals Oil & Foodstuffs I&E Group Corp. RemarksxYou are authorized to debit our account with you. We have credited your A/C with us. Funds remitted to you via Industrial and Commercial Bank of China （二）1999年3月18日，中国银行广州分行收到中国银行香港分行信汇委托书，中国银行广州分行按信汇委托书所示内容对其进行审核。 (1)汇出行BANK OF CHINA, HONG KONG BRANCH(2)汇入行BANK OF CHINA，GUANGZHOU(3)收款人Ruiqi Garment Co. Ltd., Guangzhou(4)汇款人Universal Garment Imp. & Exp. Co.(5)汇款货币及金额HKD200,000.00(6)款项用途Being Proceeds under S/C, Message No. 99CC03026。第99CC03026号合同项下的收入。(7)汇款头寸划拨指示we have credited youraccount with us.我行已贷记你方在我行的账户。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。 (1)汇出行Bank of China,Guangzho