国际结算实验一答案

1、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, 2004For Midland Bank Ltd.,London             SignedDue 13, July,2

2、004                                                    

3、            Exchange for GBP56,400.00          Guangzhou, 5, April, 2004                        

4、;                       At 90 days after sight pay to the order of ourselves                    

5、;                   the sum of Sterling Pounds Fifty Six Thousand Four Hundred onlyDrawn under Documentary Credit No. 57982 issued by Midland Bank, dated 10, March, 2004       

6、;                                                  To Midlan

7、d Bank Ltd.,           For Guangzhou Textiles Holdings       London                         

8、60;                                         Authorized Signature(s) 托收中的汇票信用证中的汇票(1)汇票字样&#

9、160;Bill of exchange Exchange for(2)无条件支付命令 Pay to Pay to(3)出票地点和日期 New York 7,May,2003 Guangzhou5，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.Guangzhou Midland Bank Ltd., London(7)收款人名称

10、 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

11、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

12、)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

13、0;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 thous

14、and 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

15、 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

16、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 aft

17、er 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)Draw

18、erHunan 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,date

19、d 20/Oct., 2004Drawn against LC No. 2431/221 issued by First National Bank of Chicago, dated 20/Dec.,2002     1.汇票一： Due 10,Jan,2004 Exchange for GBP21,350.00       Changsha   ,  10 , Jan, 2004 &

20、#160;                  At     one month after date     sight of this First Bill of Exchange (Second unpaid)pay to    Agricultural Bank of China,

21、Hunan or order the sum of      GBP Twenty One Thousand Three Hundred and Fifty only Drawn     against 1 000 boxes of glass bricks from Changsha to London             

22、0;                      To    AAA Group Co., Ltd., London         For    Hunan Arts & Crafts Imp.& Exp. Com

23、pany            Authorized Signature(s)2.汇票二： Exchange for J￥7,082,000.00               Tokyo 17th ,   Nov , 2004 Drawn under  

24、60;  LC No. 235GD201 issued by Bank of China, Guangdong Branch, dated 20/Oct., 2004                                   At

25、 90 days after sight of this First Bill of Exchange(Second unpaid)pay to  CREDIT SUISSE,TOKYO, BRANCH    or orderthe sum of   Japanese Yen  Seven Million Eighty Two Thousand onlyTo Bank of China,Guangdong Branch     

26、0;  For TOYOTA TSUSHO CORPORATION                       Authorized Signature(s) 3.汇票三： Exchange for USD34,486.78        Guang

27、zhou    ,  25th  ,    February   2003    At*sight of this Second Bill of Exchange (First unpaid)pay to       China National Animal By-products Imp.& Exp. Corp., Guangzhou  

28、;                             or orderthe sum of     U.S dollar thirty four thousand four hundred and eighty six point seven

29、eight                                                  

30、   Drawn under            LC No. 2431/221 issued by First National Bank of Chicago, dated 20/Dec.,2002       To  First National Bank, Chicago     For  

31、;    Guangzhou, 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

32、汇票和条件在表格中计算并填写汇票到期日。 Exchange for USD 60,234.00Guangzhou, 20 , Mar  2003  D/A At  30 days  after sight of this First bill of exchange(Second unpaid) Pay to the order of Construction Bank of Chinathe sum of   US DOLLARS SIXTY

33、THOUSAND TWO HUNDRED AND THIRTY FOUR ONLY                                           &

34、#160;                 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 o

35、n behalf ofGUANGDONG IMP. & EXP. CORPORATION                                 Authorized Signature(s)ACCEPTED28, Mar., 2003Payable a

36、t 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

37、 after date  May. 19(5)At one and half a month after date  May. 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 Comp

38、any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 Company Pay to the order of D CompanyFor A Company李华 For D CompanyJohn Pay 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

39、 Company onlyFor F CompanyAnnie或交付Pay to A Company only         2.一笔托收业务中，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 for  USD49,271.00Guan

40、gzhou , 2, Oct., 2003  At * sight pay to           ourselves         or orderthe sum of               

41、60;  forty-nine thousand and two hundred seventy one USD                                 To B Company    New Y

42、orkFor A Company     Guangzhou, China              张品          Authorized Signature(s)      汇票背面 Pay to Industrial and Commer

43、cial 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 for  USD49,271.00Guangzhou , 2 , Oct., 2003&#

44、160; At * sight pay to     Industrial and Commercial Bank of China. Guangzhou Branch   or orderthe sum of       forty-nine thousand and two hundred seventy one USD         

45、60;                 To B Company    New YorkFor A Company     Guangzhou, China            张品    

46、0;     Authorized Signature(s)      汇票背面    Pay to 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。 &#

47、160;   1.付款人于3月26日在汇票左面作出普通承兑。 ACCEPTED26th March 2003FOR B CompanyLondonSIGNATURE Exchange for USD428,314.00   Shanghai ,16, Mar. ,2003  At 60 days after sight pay to the order of A Companythe sum of Four Hundred Twenty Eight Thousand Thre

48、e Hundred and Fourteen US dollarsTo B Company    LondonFor C Company     Guangzhou, China                              &

49、#160;  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 CompanyLondonSIGNATURE Exchange for USD428,314.00   Shanghai ,16, Mar., 2003 

50、60;At 60 days after sight pay to the order of A Companythe sum of Four Hundred Twenty Eight Thousand Three Hundred and Fourteen US dollars     To B Company         LondonFor C Company     Guangzhou, China 

51、                                         Authorized Signature(s)      

52、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 CompanyLondonSIGNATURE Exchange for USD428,314.00   Shanghai ,16, Mar., 2003  At 60 days after sight pay t

53、o 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    

54、                                    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Mi

55、dland Bank 付款。ACCEPTED26,MARCH,2003Payable at Midland BankFOR B CompanyLondonSIGNATURE Exchange for USD428,314.00   Shanghai ,16, Mar., 2003  At 60 days after sight pay to the order of A Companythe sum of Four Hundred Twenty Eight Thousand Three Hundred and Fo

56、urteen US dollars         To B Company         LondonFor C Company     Guangzhou, China                   

57、0;                  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 CompanyLondonSIGNATURE Exchange for&#

58、160;USD428,314.00   Shanghai ,16, Mar., 2003  At 60 days after sight pay to the order of A Companythe sum of Four Hundred Twenty Eight Thousand Three Hundred and Fourteen US dollars           To B Company  

59、0;      LondonFor C Company     Guangzhou, China                                    

60、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 af

61、ter sight pay to the order of Bank of China Guangdong the 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  

62、60;                                Authorized Signature(s) STANDARD CHARTERED BANK LTDACCEPTANCE NOTICEHongKong,26,November,2003To :Bank of

63、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.           &

64、#160;                     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

65、,2002 On       demand        we promise to pay to the order of        bearer       the sum of        ONE THOUSAND US DOLLARS  

66、;             Payable at Boston For First National Bank of Boston                             &

67、#160;  Authorized Signature(s)     2.商业本票USD100,000.00 Haverty Furniture Companies Atlanta 6, Oct.，2002AT SEVENTY DAYS AFTER DATE WE PROMISE TO PAY TO THE ORDER OF       BEARER      THE SUM OF

68、60;     ONE HUNDRED THOUSAND US DOLLARS          PAYABLE AT FULTON NATIONAL BANK, MAIN OFFICE, ATLANTA, GEORGIAVALUE RECEIVED  HAVERTY FURNITURE CO.             

69、;                     Authorized Signature(s)DUE 15, DEC., 2002  银行本票商业本票(1)本票字样 Promissory Note Promissory Note(2)无条件支付承诺 Promise to pay Promise to pay(3)收款人名称 bear

70、er   bearer  (4)付款人名称和付款地点 First National Bank of BostonBoston Haverty furniture co.Atlanta(5)出票地点和日期 Boston, 4, June,2002   Atlanta 6, Oct.，2002(6)付款时间 On demand before 4, June,2003 15,Dec.，2002(7)付款金额 USD1,000.00ONE HUNDRED THOU

71、SAND US DOLLARS USD100,000.00 ONE 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 Boston Haverty furniture co.     （二）根据所给条件填写本票。(1)Amount3,026.00(

72、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 London Promissory Note for  GBP 3,026.00          &#

73、160;          (Amount in figure)                    Guangzhou ,China  , 8 August  ,2003  (Place and date of issue)(Name of month in letter)O

74、n At 90 days after date          against this promise note I(we) promise to pay to  Chemicals Import & Export Company London   or orderthe sum of   GBP THREE THOUSAND AND TWENTY SIX ONLY   &#

75、160;                                                 &#

76、160;             FOR VALUE RECEIVED                                 &#

77、160;                         Payable at   Guangzhou, China          Guangdong Imp. & Exp. Co., Guangzhou&#

78、160;        Signature(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.26-37-846 New York, 16, Dec., 2003Pay to the order of Toyota Company the sum of five thousand US dollarsUSD5,000.00 To Bank of New York  &