国际结算作业一答案.doc

国际结算2009-2010下学期 第一次作业交作业时间：3月31日上课前交Chapter 1 IntroductionChapter 2 Negotiable instruments1. 签发汇票 the issue of a draft根据如下条件，签发汇票A draft for USD$100,000.00 is drawn by The American Exporter Co. Inc. Tampa, Florida, USA on The French Issuing Bank, Paris, France payable at 60 days sight to the order of ourselves dated 25 Feb., 2008 marked “Drawn under The French Issuing Bank, Paris, France L/C NO. 12345 dated 25 Feb., 2008” Please fill in the following blank form as per above instruction to issue a draft. 2. 完成如下汇票的票据行为a) 承兑Acceptance Accepted 25 April , 2008Signed by: Tom Cruse For French Issuing Bank b) 背书 Endorsement Pay to the order of JJ Brother Co. Ltd., Signed by: Lorries Lee. For American Exporter Co. Inc, Feb 27,. 2009c) 保证 GuaranteePayment GuaranteedFor account of French Issuing Bank Signed by: Jack Zhang, For Citi Bank, Paris BranchDate on 29 Feb., 2008Good as avail d) 贴现 Discount: 假设汇票20天后贴现给第三家银行 The French Discount Bank, 贴现年利率6%,请问贴现后的净现值是多少？1000*(1-6%/360*40)=99333.33元BILL OF EXCHANGENo. 3412 Tampa , 25 Feb., 2008 Exchange for USD$100,000.00 At 60 days after sight of this FIRST of Exchange (Second being unpaid) .Pay to the order of American Exporter Co. Inc /（ourselves） the sum of One hundred thousand US dollars only value received Drawn under The French Issuing Bank, Paris, France L/C NO. 12345 , dated: 25 Feb., 2008 To：French Issuing Bank Paris, France for: American Exporter Co. Inc. Tampa, Florida, USA Lorries Lee 3用英文和中文两种语言做如下简答题:A) What are the characteristics of negotiable instruments? What do these characteristics mean? 票据的特性有哪些?这些特性的具体含义是什么?1.流通转让性，票据的权利可以背书或交付而转让。并且，票据的转让不必要通知债务人，票据的受让人获得票据的同时取得票据的全部权利。 2.无条件支付命令，无论一张票据是汇票、本票或支票，它都包含了在某一特定时间支付固定金额的一种无条件命令或承诺。 3.无因性，票据的有效性，不受票据原因的影响，票据当事人的权利和义务完全独立于其他因素，不会因票据基本关系是否有缺陷而受到影响。4.要式性，票据是一种要式不要因的有价证券，票据的作成必须具备法定形式，才能产生法律效力，其所记载的必要项目必须合乎规范。 1. Negotiability. Although it may or may not be circulated, a negotiable instrument is usually capable of being transferred or negotiated. The title of a negotiable instrument can be passed from one person to person by merely delivery or by endorsement followed by delivery.2. Unconditional Promise or order to pay. No matter whether it is a bill of exchange, a promissory note, or a cheque, it must contain an unconditional order or promise to pay a fixed amount of money at a certain time.3. Requisite in form。 A negotiable instrument must be in the form of a document containing required items.4 Non-causative Nature. A negotiable instrument exists independent of the commercial relations from which it originated or which occasioned its transfer. B) 简述支票本票汇票的区别.BillChequeNotePayable ClausePay toPay toPromise to payMain Relative Parties3 basic parties3 basic parties2 basic partiesTenorSight, timeSightSight, timePrimary LiableDrawer, AcceptorDrawerDrawerDraweeTrader, BankBankDrawer: Trader BankPiecesA set of1 piece1 pieceDistinct ActsAcceptanceCrossing汇票支票本票支付条款 付款命令 付款命令 付款的承诺主要参与方 3个基本当事人3个基本当事人 2个基本当事人期限 即期或远期即期 即期或远期第一责任人出票人(承兑前)，承兑人(承兑后) 出票人 出票人受票人 贸易对象，银行银行贸易方银行份数 一整套（两张） 一张 一张特殊票据行为 承兑划线a) Whats the criteria for recourse, and explain it with an example.什么是票据的追索（recourse）行为？其追索条件是什么？请举例说明。1）、追索是持票人在票据被拒付（不获承兑或到期不付款式等）时，对背书人、出票人对其他票据债务人行使请求偿还的权利，这种行为称做追索。2）、追索人的条件：持有合格票据、持票人尽责、遵守时效。3）、追索的顺序：按照多数票据法的规定，债务人无责任大小之分，只要签过字就要对票据债务承担全部责任。追索只能按债务顺序向前追索，即只能由后手向前手追索，而不能由前手向后手追索。我?lt;规定，持票人为出票人的，对其前手无追索结，持票人为背书人的，对后手无追索权。如：出票人A签发1张汇票给收款人B，依次转让，顺序如下：ABCDEFA，如果A遭拒付，他实际上是最前顺序的债务人，所以不能向其形式上的前手追索。假定另一个顺序如下：ABCDEC，如果C遭拒付，C只能向B和A追索，而不能向其形式上的前手D和E追索。4）、 追索金额：包括被拒付的票据金额、票据金额自到期日至付款日的利息、取得有关拒绝证明和发出通知书的费用。b) Whats guarantee? Whats the responsibility of a guarantor?什么是票据的保证（guarantee/aval）行为？保证人的权利和义务是什么？1）、保证是指非票据债务人对于出票、背书、承兑、参加承兑行为所发生的债务予以保证的票据行为。在汇票、本票和支票的使用中，都有可以存在保证。2）、保证人一旦在汇票上作保，即与被保证人承担相同的债务责任。当汇票遭到拒付时，持票人有权向保证人追索，保证人应当清偿追索金额。保证人清偿后，有权向被保证人及其前手追索。Chapter 3 Remittance 汇付1. 请写出汇付方式的流程图，并说明它主要用于哪些形式的贸易结算中？Please answer in both Chinese and English (思考题) （课本P83，89-89）2. 操作题: 按如下要求填写票汇方式下开立的汇票。Draft No. 2008081Amount: CHF 89,215.00Place and date of draft: Shenzhen, March 10,2008Paying bank: Bank of China, Bernec BranchPayee: the order of United Trading Company, SwitzerlandPay against this draft to the debit of our accountRemitting Bank: Bank of China, Shenzhen branchRemitter: China National Light Industrial Production Imp. & Exp. Corp., Shenzhen Branch, Shenzhen. Question: Please draw a demand draft to make remittance by D/D.空白银行汇票如下BANK OF CHINAThis draft is valid for one NO. 2008081 Year from date of issueAMOUNT CHF 89,215.00 March 10,1008To: Bank of China, Bernec Branch Pay to the order of United Trading Company, Switzerland The SUM OF CHF Eight night thousand two hundred and fifteen only PAY AGAINST THIS DRAFT TO THE BANK OF CHINADEBIT OF OUR currrent ACCOUNT(signature) Kate Lee Chapter 4 Collection托收1. 请写出跟单托收结算方式的流程图。Please answer in both Chinese and English. (思考题) （课本P100）2. 银行对托收业务的融资有哪几种方式？出口商如何预防托收中潜在的风险? Please answer in both Chinese and English. (思考题) (见课本P103-108或笔记相关内容)答：银行对托收业务的融资有：出口托收押汇和进口托收押汇。出口托收押汇是托收行买入出口商开立的以进口商未付款人的跟单汇票以及所附的商业单据，将货款扣除利息即费用后，净额付给出口商。托收行对出口商有追索权，保证由出口商负责赔偿托收行的一切损失。对出口商的托收押汇的申请，托收行还得考虑出口商的资信状况、履约那里和清偿能力。为控制出口托收押汇的风险，银行通常核定相应的融资授信额度，只在额度内叙做出口押汇。如果出口商投保了出口信用险，银行可要求出口商将保单提交银行叙做抵押，并将保单项下的权益转给银行，对这类托收的融资比例一般不超过发票金额的80，D/P的托收押汇的风险小于D/A的托收押汇，银行的托收押汇限额控制较松，但D/P中所交的单据必须包含全套物权单据。 在托收押汇中，银行也会要求出口商安排相应的货物运输保险，并掌握保险单，以控制风险。进口托收押汇是代收行向进口商提供的一种资金融通方式，进口商在对托收未付款前，向代收行出具一份书面担保文件，即信托收据，凭此信托收据向代收行借出货运单据，一便于进口商办理报关、提货及出售，销售后所得的货款亦属代收行所有，进口商只能向代收行付款并赎回信托收据。代收行办理进口托收押汇时有一定风险的，代收行只有在对进口商资信有把握的情况下才能借出信托收据。万一在借出物权收据后，发生汇票到期收不到货款的情况，代收行必须向托收行和出口商负责。代收行为了防范风险，可以通过进口商与出口商协商，让出口商在托收委托书中明确规定“付款交单凭信托收据借贷”（D/P T/R）方式，日后进口商如到期拒付，则与代收行无关，一切风险有出口商自行承担。3. 操作题（1）. 根据已知条件填写托收结算方式下使用的汇票China National Instrument Import & Export Corporation, Tianjin Branch, Tianjin (Principal) wish to issue a draft dated 14 July, 2005 drawn on Continental Co., 46 Rue de Ancient, Paris (Drawee) (受票人) at sight for USD 1,200 payable to the order of Bank of China, Tianjin (remitting bank), which will make a special endorsement to Banque du Paris, Paris marked “Drawn against shipment of 20 sets of transistors shipped per s.s. Chenghau from Tianjin to Le Harve for collection. ”.空白汇票如下所示EXCHANGE for USD1200（金额）（地点）Tianjin, July 14, 2005（出票时间）（付款时间）At sight pay the first Bill of Exchange （Second of same tenor and date unpaid）to the order of Bank of China, Tianjin Branch （托收行）the sum of （大写金额）US dollars one thousand and two hundred onlyDrawn （事由）against shipment of 20 sets of transistor shipped per s.s. Chenghau from Tianjin to Le Harve for collectionTo: Continental Co For the behalf of: China National Instruments 46 Rue de Ancient, Paris _Import & Export Corporation, Tianjin （付款人） （委托人） _Hengyi Li_（signature）_ For collection Pay to the order of (代收行)Space for endorsement: Banque du Paris, Paris For, Bank of China, Tianjin（托收行）（signature）Petter Nong_Verna Li_(2) 根据已知条件填写托收指示书The principal presents an application accompanied by draft and documents to the remitting bank for collection.An application collection shows as follows:Commercial documents surrendered are below:B/L in triplicate Invoice in triplicate Insurance policy in duplicateCertificate of origin in duplicatePacking list in duplicateCollection instructions are given below:Deliver document against paymentRemit the proceeds by airmailAirmail advice of paymentCollection charges outside China from drawee, waived if refused by himAirmail advice of non-payment with reasonsProtest waivedWhen collected, please credit proceeds to principals account with remitting bank.Remitting bank complete a collection instruction in accordance with principals application to add other requirement as follows:Ref. No. OC2576459Date: 15 July, 2005Please collect and remit proceeds to Bank of China, New York for credit of our account with them under their advice to us.Please produce a collection attaching draft and documents to be forwarded t other collection bank, Bank du pairs, Paris.Collection InstructionORIGINALTo: Bank du pairs, ParisDate: 15 July, 2005Our Ref. No : OC2576459Dear Sirs,We send you here with under-mentioned item (s) / documents for collection.Drawer: China National Instrument Import & Export Corporation Draft No. : 08517Date: 15 July, 2005Due Date/ TenorAt sightDrawee(s): Continental Co, 46 Rue de Ancient, Paris Amount: US DOLLAR ONE THOUSAND AND TWO HUNDRED ONLY (USD 1200.00)Goods: Transistor From: Tianjin To: Le Harve By / Per S.S. CHENGFENG On July 13,2005Documents Draft InvoiceB/LInsurance PolicyC/OP/L1 st 1/32/31/21/21/22 nd 2/31/3 1/21/21/2XPlease follow instructions marked “X”:(1) Deliver