国际结算实验 第一章票据实验参考答案

1、1.2 实验项目1.2.1 实验目标1、把握汇票、本票、支票有效性的审核。2、正确填写汇票、本票、支票。3、掌握汇票、本票、支票中各种票据行为的填写和处理。4、汇票、本票、支票的处理流程。1.2.2 实验要求1、写出并检查所给汇票的必要项目。2、根据所给条件开立汇票。3、根据所给条件在汇票上进行背书。4、根据所给条件在汇票上进行承兑和发出承兑通知书。5、写出并检查所给本票的必要项目。6、根据所给条件开立本票。7、写出并检查所给支票的必要项目。8、根据所给条件开立支票。9、根据所给条件在支票上划线。1.2.3实验素材一、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

2、、托收中的汇票NO.S20030117/123New York7, MAY, 2003AT*SIGHT OF THIS FIRST BILL OF EXCHANGE( SECOND UNP AID)PAY TO THE ORDER OF Ba nk of America N. T. &S. A.U.S. DOLLARS TWENTY FIVE HUNDRED THOUSANDpA n n y oUSD250,00000ONLYVALUE RECEIVED AND CHARGE TO ACCOUNT OFDRAWN UNDER SALES CONTRACT NO. 23476 AGAINST 5

3、00 BARRELS OF OILFROM NEW YORK TO GUANGZHOU FOR COLLECTIONm o D e eDTO CHINA GUANGDONG IMP .COR Pfor and on behalf ofAT GUANGZHOUCHINANOVUS INTERNA TIONAL PTE LTD, NEW YORKAuthorized Sign ature(s)2、信用证中的汇票Due 13th, July,2004ACCEPTED th14 , April, 2004ForafMidla nd Bank Ltd,LondonGua ngzhou, 5th, Apr

4、il, 2004At 90 days after sight pay to the order of ourselvesExcha nge for GBP56,400.00 the sum of Sterling Pounds Fifty Six Thousa nd Four Hun dred onlyTo Midla nd Bank Ltd,LondonSignedDrawn under Documentary Credit No. 57982 issued by Midland Bank,dated 10, March, 2003For Guan gzhou Textiles Holdi

5、ngsAuthorized Sign ature(s)项目问题 7托收中的汇票信用证中的汇票汇票字样BILL OF EXCHANGEExchange无条件支付命令PAY TOPay to出票地点和日期NEW YORK,7 MAY, 2003Gua ngzhou, 5, April, 2004付款时间AT SIGHTAt 90 days after sight付款金额USD250,000.00GBP56,400.00付款人名称和付款地点ToCHINA GUANGDONGIMP.COR P,GUANGZHOUMildla nd Ba nk Ltd., L ondon收款人名称pay toTHE O

6、RDER OF Bank ofN.T. & S.A.Guan gzhou Textiles Holdi ngs出票人名称和签字ForNOVUSINTERNATIONALPTELTD., NEW YORGuan gzhou Textiles Holdi ngs提示次数一次两次 5月7日有什么作用？(托 收中的汇票) Due 13th, ju|y,2004” 是什么时间？(信用证中的汇票)1. 确定汇票的有效期；2. 确定汇票的到期日；3. 确定出票人的行为能力汇票的到期日(11)汇票在法律上生效，以哪国法 律为准？美国票据法中国票据法(12)汇票的转让和转让方式背书、交付转让背书、交付转让(13

7、)若收款人遭到拒付，在追索时 应注意哪些事项？1. 法定期限内，提示汇票；2. 法定期限内，发出退票 通知；3. 法定期限内，发出拒绝 证书1. 法定期限内，提示汇票；2. 法定期限内，发出退票通知；3. 法定期限内，发出拒绝证书(14)汇票出票后、未承兑前，Midla nd Bank Ltd. Lo ndo n 是否 为汇票的债务人？(信用证中的汇票)不是.付款人不是确定的票据债务 人，仅是或有债务人.(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% pa计息，计算贴现 息和净款。(信用证中的汇票)利息=56400 * 90/365 * 6%=834

8、.41净款=56400- 56400 * 90/365* 6%=55565.59（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予客户建议。汇票的无条件支付命令有效/无效建议 Pay to A Corp, two thousa nd US dollars p rovidi ng the goods in comp lia nee with sales con tract No. 123.无效条件删除 Pay to A Co. the sum of five thousand Sterling Pounds on con diti on that goods have bee n s

9、hi pped on board before 23,December.无效条件删除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 draw

10、n under LC No. 1234 issued by Bank of New York dated on 20, August, 2004.有效 Pay to A Co. one thousa nd US dollars out of our No.345 acco unt.无效不能采用特殊资金付款 Pay to A Co. three thousa nd US dollars plus in terest at 5% from the date hereof to the date of p ayme nt.有效 Pay to A Co. four thousand US dollar

11、s by ten in stallme nts.无效应增加分期付款的 次数、付款金额、 付款时间的规定(8) Pay to A Co. five thousand Sterling Pounds con verted into US dollars equivale nt.无效应增加汇率（三）根据所给条件填写汇票。汇票项目汇票一汇票二汇票三 Date and p lace of issue10/Ja n./2004,Changsha17/Nov./2004,Tokyo25/Feb./2003,GuangzhouTenorone month after dateAt 90 days after

12、sighton dema nd PayeeAgricultural Bank of China, HunanCREDIT SUISSE,TOKYO, BRANCHChina National Animal By-p roductslmp.&Exp. Corp., Guan gzhou Amou ntGBP21,350.00JY 7,082,000.00USD34,486.78(5) DraweeAAA Group Co., Ltd., LondonBank of Chi na, Guan gdo ng BranchFirst National Bank of Chicago(6) Drawer

13、The Hunan Arts &Crafts lmp.& Exp.CompanyTOYOTA TSUSHO COR PORATIONChina National Animal By-p roductslmp.&Exp. Corp., Guan gzhou Branch(7) Draw n clauseDraw n agai nst 1000 boxes of glass brick from Chan gsha to LondonDraw n aga inst LC No. 235GD201 issued by Ba nkofChina,GuangdongBranch,dated 20/Oct

14、., 2004Drawn against LC No. 2431/221 issued by First Natio nalBankofChicago, dated20/Dec.,20021、汇票一:Excha nge for GBP21,350.0010th, Jan, 2004, Changsha(Am ount in figure)(P lace and date of issue)At one month after date sight of this First Bill of Excha nge First (unp aid)(Te nor)pay to Agricultural

15、 Bank of China, Hunan or orderthe sum of TWENTY ONE THOUSAND THREE HUNDRED AND FIFTTYSTERLING PO UNDS(Am ount in words)Draw n against 1,000 boxes of glass bricks from Chan gsha to LondonTo AAA Group Co., Ltd., LondonFor Hunan Arts & Crafts Imp. & Exp.Compa nyAuthorized Sign ature(s)2、汇票二:Excha nge f

16、or JY7,082,000.0017th, Nov., 2004, TokyoDrawn under LC No. 235GD201 issued by Bank of China, Guangdong Bran ch,dated 20 Oct., 2004At 90 days after sight of this First Bill of Excha nge(Sec ond unp aid)pay to or order CREDIT SUISSE,TOKYO, BRANCHthe sum of SEVEN MILLION EIGHTY TWO THOUSAND JANP ANES Y

17、ENTo Bank of China,For TOYOTA TSUSHOCOR PORATIONGuangdong BranchAuthorized Sign ature(s)3、汇票三:thExcha nge for USD34,486.7825 , Feb., 2003, Gua ngzhouAt- On dema nd sight of this Second Bill of Excha nge (First unp aid)pay to China Nati onal Ani mal By-products lmp.& Exp. Corp., Guan gzhou or order t

18、he sum of THIRTY FOUR THOUSAND FOUR HUNDRED AND EIGHTY SIXUS DOLLARS AND SEVENTY EIGHT CENTSDrawn against LC No. 2431/221 issued by First National Bank of Chicago, dated20/Dec.,2002For China Nati onal Animal By-p roducts lmp.&Exp. Corp., Guangzhou BranchTo First Nati onal Bank of ChicagoAuthorized S

19、ign ature(s)（四）GUANGDONG IMP. & EX P. COR PORATI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 for USD60,234.00Guan gzhou, 20th, Mar., 2003D/A At 30 days after sight of this First bill of excha nge(Sec ond unp aid)Pay to the order of The Con struct ion Bank ofChinathe sum of US DOL

20、LARS SIXTY THOUSAND TWO HUNDRED ANDTHIRTY FOUR ONLYDrawn against shipment of 20 cartons of Cashmere Coats from Guan gzhou to New York for collecti onFor and on behalf ofGUANGDONG IMP. & EXP. COR PORATIONTo ARRON FERER & SONS CO.909 ABBOTT DRIVE DMAHAMEBRASKA 68102 USAAuthorized Sign ature(s)ACCEPTED

21、S CO.28TH, Mar., 2003Payable at Bank of AmericaFor ARRON FERER & SON n ature汇票期限到期日 At 30 days after sight4月27日（注意假日顺延） At 30 days from sight4月27日（注意假日顺延） At 30 days after date4月19日 At 60 days after date5月19日（注意假日顺延） At one and half a month after date5月5日（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 Compa

22、ny , 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，GCompany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 ofA CompanyPay to the order of D CompanyFor: A CompanySig ned:李华For:D Company Sign ed:Joh n交

23、付deliverPay to G Company on lyFor:F CompanyAnn iePay to bearer交付交付交付交付Pay to A Company on ly2、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。开立己收汇票，收款公司空白背书转让给托收行，托收行记名背书给代收行。Excha nge for USD49,271.00Gua ngzhound, Oct., 2003At * sight pay to ourselvesor orderthe sum of

24、FORTY NINE THOUSAND TWO HUNDRED AND SEVENTY ONEUS DOLLARSTo B CompanyFor :A Company,New YorkGuan gzhou,Ch ina张品Authorized Sign ature(s)汇票背面Pay to In dustrial and Commercial Bank of China, Guan gdo ng For :A Company, Guan gzhou,Chi na张品For In dustrial and Commercial Bank of China, Guangdong李源汇票以托收行为指

25、示性抬头，托收行记名背书给代收行。Exchange for USD49,271.00GuangzhouAd, Oct., 2003At * sight pay to In dustrial and Commercial Bank of China, Guan gdo ng or orderthe sum of FORTY NINE THOUSAND TWO HUNDRED AND SEVENTY ONE USDOLLARSTo B CompanyNew YorkFor :A Company,Guan gzhou,Ch ina张品Authorized Sign ature(s)汇票背面Pay t

26、o Citi bank of AmericaFor In dustrial and Commercial Bank of China, Guangdong李源（六）汇票收款人 A Com pany委托银行向汇票付款人 B Com pan y L on don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。ACCEPTEDth26 , Mar., 2003For:B Company, LondonSig ned:Excha nge for USD428,314.00Sha nghai,16th, Mar., 2003At 60

27、days after sight pay to the order of A Company the sum of Four Hun dred Twenty Eight Thousa nd Three hun dred and Fourtee n US dollarsTo B CompanyLondonFor :C Company,Guan gzhou, ChinaAuthorized Sign ature(s)ACCEPTEDExcha nge for USD428,314.00Sha nghai,16th, Mar., 200326th, Mar., 2003At 60 days afte

28、r sight pay to the order of A Compa nvP ayable at thethe sum of Four Hun dred Twenty Eight Thousa ndarrival of goods atThree hun dred and Fourtee n US dollarsdesti nati onFor:To B CompanyFor :C Company,B Company, LondonLondonGuan gzhou, ChinaSig ned:Authorized Sign ature(s)2、付款人于3月26日在汇票左面作出有条件承兑，条件

29、为“货物抵达目的地付款”O80%。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ACCEPTED 26th, Mar., 2003Payable 80% of draftFor:B Company, London Sig ned:theExcha nge for USD428,314.00Sha nghairmh, Mar., 2003At 60 days after sight pay to the order of A Companythe sum of Four Hun dred Twenty Eight Thousa ndThree hun dred and Fourte

30、e n US dollarsTo B CompanyLondonFor :C Company,Guan gzhou , ChinaAuthorized Sign ature(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。ACCEPTEDth26 , Mar., 2003P ayable atMidland Bank andExcha nge for USD428,314.00Sha nghailgh, Mar., 2003At 60 days after sight pay to the order of A Company the sum of F

31、our Hun dred Twenty Eight Thousa nd Three hun dreda nd Fourtee n US dollarsthere onlyFor:B Company, LondonSig ned:To B CompanyLondonFor :C Company,Guan gzhou, ChinaAuthorized Sign ature(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ACCEPTEDth26 , Mar., 2003Payable at 90 days after sightFor:B Company, London Sig

32、n ed:90天付款”。Excha nge for USD428,314.00Sha nghai,16th. Mar., 2003At 60 days after sight pay to the order of A Companythe sum of Four Hun dred Twenty Eight Thousa ndThree hun dreda nd Fourtee n US dollarsTo B CompanyFor :C Company,LondonGuan gzhou, ChinaAuthorized Sign ature(s)6、Sta ndard Chartered B

33、ank Ltd. Ho ng Ko ng 于 11 月 26 日承兑下面汇票后向Ba nk ofChina Guangdong填写并发出承兑通知书。No. 11889/54Excha nge for HKD11,250.00Gua ngzhou,20th, November, 2003At 30 days after sight pay to the order of Bank of China Guan gdo ngthe sum of Eleve n Thousa nd Two hun dred Fifty HK dollarsDraw n un der L/C No. 57833262

34、issued by Sta ndard Chartered Ba nk Ltd. dated 20, Oct., 2003For Guangdong lmp& Exp Co.GuangzhouTo Standard Chartered Bank Ltd.Hong KongAuthorized Sign ature(s)Hong Kong, 26 也 Nov.STANDARD CHARTERED BANK LTD.ACCE PTANCE NOTICETo Bank of China GuangdongWe give you below details of draft acce pted by

35、ourselves:Your Ref No.DrawerAmountDueRemarkNo. 11889/54Guangdon g lmp& Exp Co.,GuangzhouHKD11,250.00th26 ,Dec.,2004For Stan dard Chartered Ba nk Ltd.Authorized Sign ature(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P romissory Note for USD1,000.00Bost on, 4也 Jun e,2002Ondema nd we p romise to pay

36、 tothe order ofbearerthe sum ofONE THOUSAND US DOLLARSP ayable at Bost onFor: First Natio nal Bank of Bost onAuthorized Sign ature(s)2、商业本票USD100,000.00Haverty Furn itureCompaniesAtla nta6, Oct.,2002AT SEVENTY DAYS AFTER DA TE WE P ROMISE TO PAY TOTHE ORDER OFBEARER *THE SUM OF ONE HUNDRED THOUSAND

37、US DOLLARSPAYABLE AT FULTON NA TIONAL BANK, MAIN OFFICE, ATLANTA, GEORGIAVALUE RECEIVEDHAVERTYFURNITURE CO.Authorized Sign ature(s)DUE 15, DEC., 2002类型项目、问题银行本票商业本票本票字样Promissory无条件支付承诺We pro mise to payWE P ROMISE TO PAY收款人名称BearerBEARER付款人名称和付款地点First Natio nal Ba nk of Bost onHAVERTYFURNITURECO出票

38、地点和日期Bost on, 4也 June 2002Atla nta6, Oct., 2002付款时间On dema ndATSEVENTYDAYSAFTER DA TE付款金额USD1,000.00USD100,000.00付款地点Bost onAtla nta提示次数1次1次（二）根据所给条件填写本票。 Amount 3,026.00 Date and p lace of issue8/August/2003 , Guangzhou, ChinaTenorAt 90 days after date MakerGuan gdo ng Imp. & Exp. Co., Guan gzhou(5

39、) PayeeChemicals Import & Export Company London主债务人First Natio nal Bank of Bost onHAVERTY FURNITURECOPromissory Note for 3,026.00(Am ount in figure)Guan gzhou, China,(P lace and date of issue)8, August，2003 (Name of month in letter) OnAt 90 days after date aga inst this pro mise note I( we) pro mise

40、 to pay to Chemicals Import & Export Company London or order the sum of THREE THOUSAND TWENTY SIX STERLING PO UNDSFOR VALUE RECEIVED.Payable at Guan gzhouGuan gdo ng Imp. &Exp. Co., Guan gzhouSign ature(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, 161 Dec., 2003Pay to the order of Toyota Company the sum of five thousa nd US dollarsUSD5,00000To Ba nk of New YorkFor BBB Corp., New Yo