外贸英语,汇票ppt课件

ExchangeOriginalNo.ExchangeforAtsightofthisfirstofexchange(secondofthesametenoranddateunpaid).paytotheorderofThesumofDrawnunderTosignatureofdrawer,1,Definition汇票是一个人向另一个人签发的，要求即期或在将来的固定时间，或可以确定的时间，对某人或其指定的人或持票人支付一定金额的无条件的书面支付命令,2,DefinitionAbillofexchangeisanunconditionalorderinwriting,addressedbyonepersontoanother,signedbythepersongivingit,requiringthepersontowhomitisaddressedtopayondemandoratafixedordeterminablefuturetimeasumcertaininmoneytotheorderofaspecifiedperson,ortobearer.,3,Firstexchange(secondbeingunpaid)付一不付二Secondexchange(firstbeingunpaid)付二不付一,4,parties,Drawer出票人Drawee受票人、付款人Payee收款人（一般为银行）Endorsement,5,根据日内瓦统一法的规定汇票必须具有下列项目内容：,1、“exchange”（BillofExchange/Draft）2、CertainAmountinFiguresandinWords3、dateandplaceofissue4、tenor5、payee6、drawee/payer(to)7、signatureofthedrawer8、drawnunderclause,6,CertainAmountinFiguresandinWords,严格按照信用证规定填写：draftfor100%invoicevaluedraftcoverfullinvoicevalue1、amountinfigures位于exchangefor后：如USD1450.802、amountinwords位于thesum后：如SAYUNITEDSTATESDOLLARSONETHOUSANDFOURHUNDREDANDFIFTYCENTSEIGHTYONLY(计1450.80美元整)关于零头：centeighty;pointeighty,7,tenor,(1)Sightdraft:at*sight;at-sight(2)Timedraft:at30dayssight根据来证的要求分为不同种类的汇票a、draftat180dayssight（以？为远期汇票起算日）b、weherebyissueourirrevocabledocumentaryletterofcreditno.*availablebydraftat60daysafterB/Ldate.(以？为远期汇票起算日)c、draftat60daysfrominvoicedate(以？日期为汇票起算日),8,payee,来证要求（限制议付）NegotiationsarerestrictedtoBankofChinaonlyPaytotheorderofBankofChina.如选择中国银行山东分行为收款人BankofChinaShandongBranch.,9,drawnunderclause,Drawnunder+nameoftheopeningBank+L/CNo.+openingdate如：DrawnunderBankofChina,LondonanirrevocableletterofcreditNo.123datedJune15th,2004,10,PAYEE,(1)限制性抬头payAco.only(2)指示性抬头paytotheorderofAco.(3)持票人抬头（来人抬头）paybearerendorsement,11,Categories,bankersdraftcommercialdraftCleanBillDocumentaryBill,12,实训（根据以下条件缮制一张汇票）,江西天星进出口公司出口一批货物到新加坡，进口方为G.T.LTD.，支付方式为即期信用证，开证行为国华商业银行新加坡分行（THECHINASTATECOMMERCIALBANKSINGAPORE）信用证号码：072328开证日期：2009年12月6日发票号码：980145商业发票金额：34218美元议付行：中行南昌分行出票日期：2010年1月30日,13,980145JIANGXI,CHINAJAN,30TH,2010USD34218.00*(-)BANKOFCHINANANCHANGBRANCHSAYU.SDOLLARSTHIRTYFOURTHOUSANDSTWOHUNDREDANDEIGHTEENONLYCHINASTATECOMMERCIALBANKSINGA