国际结算课程设计票据.doc

理工学院 国际结算 课程设计课程设计题目： 国际结算课程设计 专 业 班 级： 国际经济与贸易L072 学 生 姓 名： 张建涛 学 号： 071610208 指 导 教 师： 饶 倩 沈 琳 2010年 7 月 4日一、课程设计的目的，方法及要求1、课程设计的目的国际结算课程设计是配合国际结算课程而设置的一项专门实践性教学环节。其主要目的是提供单证实践的机会，模拟国际贸易结算中的流通票据、国际结算的主要方式、国际结算中的单据以及相关的国际惯例，深化学生在国际结算课程中学到的各种单据的基本概念和信用证与物权单据之间的有机衔接，熟悉信用证内容，掌握制单技术和审单原理，增强对国际结算的感性认识。有助于学生理解国际结算的基本原理、基本知识及国际惯例，了解和掌握国际结算的支付手段、基本方式、惯例与规则、操作流程、制单、审单及结汇等专业知识，掌握以银行为中心的划拨清算，提高理论学习的兴趣及国际结算实际操作的基本技能，解决人才培养中理论与实际的脱节，实现“学到、悟到、作到”的基本教学目的。2、课程设计基本要求1 根据课程设计大纲及指导书的各项具体内容、目标和要求，以小组为单位，制定设计进度及安排；2 小组内分工协作，根据所给定的实际结算素材及要求，运用国际结算的基本知识、基本原理及国际惯例进行制单与审单操作，重点包括国际结算方式（包括汇付、托收、信用证）的操作流程、制单、审单及结汇等内容；3 小组提交一套完整的课程设计报告，说明和分析进出口业务流程各环节的操作做法，缮制相应的单据；每人根据在小组分工中承担的设计任务，提交不少于3000字的设计报告，总结分析收获和体会。设计报告应完整、准确、规范，并在课程设计完毕之时提交。4 设计过程中应树立正确的设计思想，培养实事求是、严肃负责的工作作风和团队协作意识。二、本人在小组中的分工及设计进度本人在小组中负责设计一国际结算中的票据28日1、进行实验准备2、确定实验目标3、填写汇票29日1、进行汇票转让2、加注背书3、开立已收汇票30日1、对本票的审核 2、对本票的处理1日 课程设计总结以及整理课程设计报告三、设计内容及结果一、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2.信用证中的汇票ACCEPTED14, April, 2004ForMidland Bank Ltd.,LondonSignedDue 13, July,2004 Exchange for GBP56,400.00 Guangzhou, 5, April, 2004 At 90 days after sight pay to the order of ourselves the sum of Sterling Pounds Fifty Six Thousand Four Hundred onlyDrawn under Documentary Credit No. 57982 issued by Midland Bank, dated 10, March, 2004 To Midland Bank Ltd., For Guangzhou Textiles Holdings LondonAuthorized Signature(s)托收中的汇票信用证中的汇票(1)汇票字样Bill of exchangeExchange for(2)无条件支付命令Pay toPay to(3)出票地点和日期New York 7,May,2003Guangzhou5，April，2004(4)付款时间见票即付付款人见票后90天(5)付款金额USD250，000大小写不一致GBP56,400.00大小写一致(6)付款人名称和付款地点China,Guangdong, IMP, Corp.GuangzhouMidland Bank Ltd., London(7)收款人名称Bank of America N.T.&S.A.Ourselves(Guangzhou Textiles Holdings)(8)出票人名称和签字Novus International PTE Ltd., New York无签字Guangzhou Textiles Holdings无签字(9)提示次数 一次两次(10)问题2003年5月7日有什么作用（托收中的汇票）？“Due 13, July,2004”是什么时间（信用证中的汇票）？可确定出票人再签发汇票时有无行为能力，若出票时已宣告破产，则票据不成立；可用来计算汇票的到期日及利息的起算日等；可确定有些汇票提示获追索的有效期限，因这个有效期限往往自出票日起算到期日(11)汇票在法律上生效，以哪国法律为准？美国中国(12)汇票的转让和转让方式非转让背书转让背书(13)若收款人遭到拒付，在追索时应注意哪些事项？做退票通知、拒绝证书（有效期内）、无追索权的不追索、保证票据合法做退票通知、拒绝证书（有效期内）、无追索权的不追索、保证票据合法(14)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）？不是(15)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）。贴现息GBP 846净款 GBP 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客户提出建议。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Pay to A Corp. two thousand US dollars(2)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Pay to A Co. the sum of five thousand Sterling Pounds(3)At sight pay to the order of A Co. the sum of one hundred thousand Japanese Yen drawn against shipment of 20 bales of cotton from Guangzhou to Tokyo.有效(4)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(5)Pay to A Co. one thousand US dollars out of our No. 345 account.无效Pay to A Co. one thousand US dollars(6)Pay to A Co. three thousand US dollars plus interest at 5% from the date here of to the date of payment.有效(7)Pay to A Co. four thousand US dollars by ten installments.无效缺每次付款时间(8)Pay to A Co. five thousand Sterling Pounds converted into US dollars equivalent.无效缺汇率（三）根据所给条件填写汇票。汇票项目汇票一汇票二汇票三(1)Date and place of issue10/Jan./2004，Changsha17/Nov./2004,Tokyo25/Feb./2003，Guangzhou(2)Tenorone month after dateAt 90 days after sighton demand(3)PayeeAgricultural Bank of China, HunanCREDIT SUISSE,TOKYO, BRANCHChina National Animal By-products Imp.& Exp. Corp., Guangzhou(4)AmountGBP21,350.00J￥7,082,000.00USD34,486.78(5)DraweeAAA Group Co., Ltd., LondonBank of China,Guangdong BranchFirst National Bank of Chicago(6)DrawerHunan Arts & Crafts Imp.& Exp. CompanyTOYOTA TSUSHO CORPORATIONChina National Animal By-products Imp.& Exp. Corp., Guangzhou Branch(7)DrawnclauseDrawn against 1 000 boxes of glass bricks from Changsha to LondonDrawn against LC No. 235GD201 issued by Bank of China, Guangdong Branch,dated 20/Oct., 2004Drawn against LC No. 2431/221 issued by First National Bank of Chicago, dated 20/Dec.,20021.汇票一：Due 10,Jan,2004 Exchange forGBP21,350.00Changsha,10 ,Jan, 2004Atone month after date sight of this First Bill of Exchange (Second unpaid)pay toAgricultural Bank of China, Hunanor orderthe sum ofGBP Twenty One Thousand Three Hundred and Fifty only Drawnagainst 1 000 boxes of glass bricks from Changsha to LondonTo AAA Group Co., Ltd., London ForHunan Arts & Crafts Imp.& Exp. Company Authorized Signature(s)2.汇票二：Exchange for J￥7,082,000.00Tokyo 17th,Nov, 2004Drawn under LC No. 235GD201 issued by Bank of China, Guangdong Branch, dated 20/Oct., 2004 At90 days after sight of this First Bill of Exchange(Second unpaid)pay toCREDIT SUISSE,TOKYO, BRANCH or orderthe sum ofJapanese Yen Seven Million Eighty Two Thousand onlyToBank of China,Guangdong BranchForTOYOTA TSUSHO CORPORATION Authorized Signature(s)3.汇票三：Exchange forUSD34,486.78Guangzhou ,25th ,February 2003At*sight of this Second Bill of Exchange (First unpaid)pay toChina National Animal By-products Imp.& Exp. Corp., Guangzhouor orderthe sum ofU.S dollarthirty four thousand four hundred and eighty six point seven eight Drawn under LC No. 2431/221 issued by First National Bank of Chicago, dated 20/Dec.,2002ToFirst National Bank, ChicagoForGuangzhou,China National Animal By-products Imp.& Exp. Corp., 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 forUSD 60,234.00Guangzhou,20 ,Mar 2003D/A At30 days after sight of this First bill of exchange(Second unpaid)Pay tothe order of Construction Bank of Chinathe sum ofUS DOLLARS SIXTY THOUSAND TWO HUNDRED ANDTHIRTY FOUR ONLY Drawn against shipment of 20 cartons of Cashmere Coats from Guangzhou to New York for collection To ARRON FERER & SONS CO.909 ABBOTT DRIVE DMAHAMEBRASKA 68102 USAFor and on behalf ofGUANGDONG IMP. & EXP. CORPORATIONAuthorized Signature(s)ACCEPTED28, Mar., 2003Payable at Bank of AmericaFor ARRON FERER & SONS CO. Signature汇票期限到期日(1)At 30 days after sight Apr. 27(2)At 30 days from sight Apr. 26(3)At 30 days after date Apr. 19(4)At 60 days after date May. 19(5)At one and half a month after dateMay. 5（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，G 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 A CompanyPay to the order of D CompanyFor A Company李华For D CompanyJohnPay to G Company onlyFor F CompanyAnniePay to bearerPay to the order of D Company或交付For D CompanyJohn或交付交付Pay to G Company onlyFor F CompanyAnnie或交付Pay to A Company only2.一笔托收业务中，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。(1)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 forUSD49,271.00Guangzhou ,2,Oct., 2003At* sight pay toourselves or orderthe sum offorty-nine thousand and two hundred seventy one USDTo B Company New YorkFor A Company Guangzhou, China张品Authorized Signature(s)汇票背面Pay to Industrial and Commercial Bank of China. Guangzhou Branch for collectionFor A Company Guangzhou, China张品For Industrial and Commercial Bank of China. Guangzhou Branch for collection李源(2)汇票以托收行作为指示性抬头，托收行记名背书给代收行。Exchange forUSD49,271.00Guangzhou ,2 ,Oct., 2003At* sight pay toIndustrial and Commercial Bank of China. Guangzhou Branch or orderthe sum offorty-nine thousand and two hundred seventy one USDTo B Company New YorkFor A Company Guangzhou, China张品Authorized Signature(s)汇票背面 Pay to Citi Bank, U.S.A for collection For ICBC Guangdong Branch 李源 （六）汇票收款人A Company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。ACCEPTED26th March 2003FOR B CompanyLondonSIGNATUREExchange forUSD428,314.00Shanghai ,16, Mar. ,2003At 60 days after sight pay to the order of A Companythe sum of Four Hundred Twenty Eight ThousandThree Hundred and Fourteen US dollarsTo B Company LondonFor C Company Guangzhou, 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”。ACCEPTED26,MARCH,2003providing the goods arrived at destinationFOR B CompanyLondonSIGNATUREExchange forUSD428,314.00Shanghai ,16, Mar., 2003At 60 days after sight pay to the order of A Companythe sum of Four Hundred Twenty Eight ThousandThree Hundred and Fourteen US dollarsTo B Company LondonFor C Company Guangzhou, 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%。ACCEPTED26,MARCH,2003Payable 80% of the sum of Four Hundred Twenty Eight Thousand Three Hundred and Fourteen US dollarsFOR B CompanyLondonSIGNATUREExchange forUSD428,314.00Shanghai ,16, Mar., 2003At 60 days after sight pay to the order of A Companythe sum of Four Hundred Twenty Eight ThousandThree Hundred and Fourteen US dollars To B Company LondonFor C Company Guangzhou, 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。ACCEPTED26,MARCH,2003Payable at Midland BankFOR B CompanyLondonSIGNATUREExchange forUSD428,314.00Shanghai ,16, Mar., 2003At 60 days after sight pay to the order of A Companythe sum of Four Hundred Twenty Eight ThousandThree Hundred and Fourteen US dollars To B Company LondonFor C Company Guangzhou, 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”。ACCEPTED26,MARCH,2003AT 90 DAYS AFTER SIGHTFOR B CompanyLondonSIGNATUREExchange forUSD428,314.00Shanghai ,16, Mar., 2003At 60 days after sight pay to the order of A Companythe sum of Four Hundred Twenty Eight ThousandThree Hundred and Fourteen US dollars To B Company LondonFor C Company Guangzhou, 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. 11889/54Exchange for HKD11,250.00 Guangzhou,20th, November, 2003At 30 days after sight pay to the order of Bank of China Guangdongthe sum of Eleven Thousand Two Hundred and Fifty HK dollarsDrawn under L/C No. 57833262 issued by Standard Chartered Bank Ltddated 20, Oct., 2003To Standard Chartered Bank Ltd. Hong KongFor Guangdong Imp & Exp Co.Guangzhou Authorized Signature(s)STANDARD CHARTERED BANK LTDACCEPTANCE NOTICEHongKong,26,November,2003To :Bank of China GuangzhouWe give you below details of draft accepted by ourselves:Your Ref No.DrawerAmountDueRemarkNo. 11889/54Guangdong Imp & Exp Co.GuangzhouHKD11,250.0026,December 2003L/CNo.57833262For Standard Chartered Bank Ltd. Authorized Signature(s)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 Note for USD1,000.00Boston, 4, June,2002On demand we promise to pay tothe order of bearer the sum of ONE THOUSAND US DOLLARS Payable at BostonFor First National Bank of Boston Authorized Signature(s)2.商业本票USD100,000.00Haverty Furniture Companies Atlanta 6, Oct.，2002AT SEVENTY DAYS AFTER DATE WE PROMISE TO PAY TOTHE ORDER OF BEARERTHE SUM OF ONE HUNDRED THOUSAND US DOLLARSPAYABLE AT FULTON NATIONAL BANK, MAIN OFFICE, ATLANTA, GEORGIAVALUE RECEIVED HAVERTY FURNITURE CO. Authorized Signature(s)DUE 15, DEC., 2002银行本票商业本票(1)本票字样Promissory NotePromissory Note(2)无条件支付承诺Promise to payPromise to pay(3)收款人名称bearerbearer(4)付款人名称和付款地点First National Bank of BostonBostonHaverty furniture co.Atlanta(5)出票地点和日期Boston, 4, June,2002Atlanta 6, Oct.，2002(6)付款时间On demand before 4, June,200315,Dec.，2002(7)付款金额USD1,000.00ONE HUNDRED THOUSAND US DOLLARSUSD100,000.00ONE HUNDRED THOUSAND US DOLLARS(8)付款地点BostonFulton national bank, main office, Atlanta, Georgia(9)提示次数无无（或者一次）(10)主债务人First National Bank of BostonHaverty furniture co.（二）根据所给条件填写本票。(1)Amount3,026.00(2)Date and place of issue8/August/2003，Guangzhou, China(3)TenorAt 90 days after date(4)MakerGuangdong Imp. & Exp. Co., Guangzhou(5)PayeeChemicals Import & Export Company LondonPromissory Note forGBP3,026.00 (Amount in figure)Guangzhou ,China , 8 August ,2003 (Place and date of issue)(Name of month in letter)OnAt 90 days after date against this promise note I(we) promise topay toChemicals Import & Export Company London or orderthe sum ofGBP THREE THOUSAND AND TWENTY SIX ONLYFOR VALUE RECEIVEDPayable atGuangzhou, ChinaGuangdong Imp. & Exp. Co., GuangzhouSignature(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。Check No.26-37-846New York, 16, Dec., 2003Pay to the order of Toyota Company the sum of five thousand US dollarsUSD5,000.00To Bank of New York New YorkFor BBB Corp., New York Authorized Signature(s)(1)支票字样Check(2)无条件支付命令Pay to(3)出票日期及出票地点New York, 16, Dec., 2003(4)付款金额USD5,000.00 five thousand US dollars(5)付款期限On demand (6)出票人BBB Corp., New York(7)收款人Toyota Company(8)付款人Bank of New York(9)支票号码No.26-37-846(10)提示次数1(11)“Bank of New York, New York”与“BBB Corp., New York”之间有何关系？“Bank of New York, New York”为“BBB Corp., New York”帐户行（二）根据所给条件填写支票。(1)DrawerThames Enterprises Ltd., London(2)DraweeThe National Westminster Bank Ltd., London(3)PayeePhilips Hong Kong(4)Date and place of issue07/January/2001，London(5)AmountGBP79,014Cheque No.57931London07 ，January，2001National Westminster Bank Ltd., LondonPay tothe order ofPhilips Hong Kongthe sum ofSEVENTY-NINE THOUSAND AND FOURTEEN GBPGBP79,014The National Westminster Bank Ltd., LondonFor and on behalf of Thames Enterprises Ltd., London Authorized Signature(s)(三）根据所给条件在支票上划线。1.出票人在支票上划线“Not Negotiable”。2.收款人在支票上特别划线，委托Bank of East Asia, Guangzhou做光票托收。3.Bank of East Asia, Guangzhou在支票上再特别划线，委托Bank of East Asia, New York代收票款。Check No. x x xNew York, 20, Mar. ，2002AMERICAN EXPRESS BANK LTD.,NEW YORKPay tothe order of AAA Company, GuangzhouUSD6,000.00the sum of Six Thousand US Dollars To American Express Bank Ltd.New YorkFor and on behalf ofFunda Electricity Supply Co. Ltd.Authorized Signature(s)四、课程设计总结在学期快要结束的时候，我们国贸专业的所有同学在饶老师的带领下开始了我们为期一周的国际结算课程设计。课程设计是在学校的经管楼机房进行的，虽然没有实际的票据，信用证之类的让我们填写，但是通过上机操作模拟也让我们对国际结算中流程与操作有了更深一层的了解，作为国贸专业的学生，国际结算这门课程时必须要学好的，国际结算是国际贸易课程的核心专业课，使我们的重中之重。我们一个班分几个组，每组六个人，每个人都有各自的分工。我在组中的任务就是有关票据的第一部分，我在上课的时候票据这一部分是我最熟悉的一部分，在开始我的课程设计之前，我对自己有着无比的信心。但是理论是一回事，实际是另一回事，看着一个个的票样，无比的熟悉，可是一动手才知道，并不是那样。因为在课上只知其一却不知其二：我不会把各个联系起来。仔细反思之后，归根到原因就是自己对业务流程不熟悉，平常基础知识不扎实，遇到这样问题后，我并没有胡乱下手去乱填一气，而是询问组员和班内同学，在他们的帮助下，翻阅书籍，查阅课本后才完成了本次的实习任务。本次实习的内容共包括六个方面，我们组员因为正好也是六个，所以每人一项分别完成。这六个方面包括：1、国际结算的票据；2、汇款结算业务；3、托收结算业务；4、信用证结算业务；5、信用证种类；6、信用证中的单据。而我的任务就是第一个：国际结算的票据。国际结算的票据包括本票，支票和汇票。通过学习，我了解到了如何进行他们三个票的审核。同时还了解到了如何去正确填写本