本票和支票课件

1、A promissory note is an unconditional promise in writing made by one person to another, signed by the maker, engaging to pay on demand or at a fixed or determinable future time a sum certain in money to or to the order of a specified person, or to bearer.本票的定义 本票是一项无条件的书面支付承诺，由一人做成，并交给另一人，经制票人签名承诺在即

2、期或在某一固定日期或可确定的将来日期，支付一定数目的金额给一特定之人或其指定之人或来人。收款人出票人2022/9/181本票当事人A(出票人)B(收款人)(背书人)C(被背书人)(背书人)DE(保证人)第一债务人第二债务人票据权利人(持票人)(被背书人)2022/9/182本票的内容 Due 11th July,1999Promissory Note for GBP00.00 London, 8th April,1999At 90 days after sight we promise to pay Beijing Art and Craft Corp. or order the sum of

3、 Eight hundred pounds For Bank of Europe London. signature 2022/9/183本票的种类 商业本票(Traders note):工商企业为出票人 银行本票(Bankers note)：银行为出票人 国际小额本票(International money order) 旅行支票(travellers cheque) 流通存单(Negotiable certificates of deposit) 中央银行本票(Central bankers note) 各种债券 国库券(treasury bill)2022/9/1842022/9/185

4、Differences between a bill and a noteBills of Exchange Promissory notes(1)An order to pay (1) a promise to pay (2)A three-party instrument (2)a two-party instrument(3)Where payable after date, a (3)Never acceptedBill is generally accepted.(4)Where payable after sight, a bill (4)Never accepted.Howeve

5、r,Must be presented for acceptance to according to the Uniform Fix the maturity day of the bill, Law for Bills of ExchangeAnd presentment for acceptance is and Promissory Notes of Necessary to render the prior Geneva of 1930, a note can Parties liable be made payable after sig- ht, and such a note m

6、ust be presented for visa of the mak- er. The visa date is used to fix the maturity date of the note. 2022/9/186(5)can be accepted for honour (5)Never accepted.(6) Can be drawn in a set. (6) one copy.(7) Foreigh bills need protesing (7)protest is never needed.On dishonour to retain the liability Of

7、prior parties.(8) Before acceptance, the drawer (8) The maker is always the party lia-Is primarily liable for payment, but ble primarily for payment.After acceptance the acceptor be- Comes primarily liable for payment.(9) Where there are two or more (9) Where there is more than one Acceptors of a bi

8、ll, the acceptors maker, they can be liable jointly or Are always jointly liable. Jointly and severally according to the terms of the note. 2022/9/187Briefly speaking , a cheque is a bill of exchange drawn on a bank payable on demand. Detailedly speaking, a cheque is an unconditional order in writin

9、g addressed by the customer to a bank , signed by that customer authorizing the bank to pay on demand a sum certain in money to or to the order of a specified person, or to bearer.支票的定义 简单地说，支票是以银行作为付款人的即期汇票。详细地说，支票是银行存款客户向他开立帐户的银行签发的，授权该银行即期支付一定数目的金额给一特定之人或其指定之人或来人的无条件书面支付命令。银行客户付款银行收款人1232022/9/18

10、8支票的内容 Due 11th July,1999 Check London ,31st Jan.,1999 No.111111BANK OF EUROPE LONDON Pay to Tianjin Economic &Development Corp. Or order of the sum of five thousand pounds GPB5000 For Sinn-British Tradingy London signature 2022/9/189支票的种类 一按支票抬头人不同划分：记名支票和无记名支票(check payable to a specified preson a

11、nd check payable to bearer)二按支票的支付方式不同划分：现金支票和转帐支票三按支票付款有无特殊限制或特殊保障划分：1、普通支票2、划线支票(crossed cheques)：普通划线支票(General crossing)特殊划线支票(special crossing)：平行线中注明收款银行3、保付支票(Certified cheques)：银行负担绝对付款义务。目的：强化支票的信用，利于支票的流通。2022/9/1810中国工商银行转帐支票票样2022/9/1811中国建设银行现金支票样本2022/9/1812这是一张普通支票记名支票2022/9/1813这是一张已

12、付支票指示支票2022/9/18142022/9/1815.支票当事人A(出票人)B(收款人)(背书人)C(被背书人)(背书人)DX(付款银行)第二债务人票据权利人(持票人)票据关系人(被背书人)2022/9/1816Differences between a bill and a chequeCheques Bill of Exchange(1)The drawer is the customer (1)No specific requir-Of the drawee bank ement,i.e.,the drawer can be a trader or a bank.(2)The dr

13、awee must be the bank (2)No specific requirem-With which the drawer opens a ent,i.e., the drawee canChecking account be a tender or a bank.(3)A payment instrument (3) Both a payment instru- ment and a credit instrument(4)The drawer and endorsers (4)In the case of a sight Are all secondarily liable o

14、n bill,or a usnace bill b-The cheque;in the case of a efore acceptance, the d-Certified cheque, the bank rawer is the principal That has certified the cheque obligor; in the case of an Becomes the principal obligor accepted bill,the acceptorAnd all other parties are dis- is the principal obligor.Cha

15、rged of liability.2022/9/1817(5) a cheque can be certified (5) a bill can be accepted, guarante- ed or accepted for honour(6) A cheque can be cancelled (6) after acceptance, the payment is Before payment is irrevocable(7) A cheque is payable on de- (7) A bill is payable on demand or at Mand. At a de

16、terminable future time.2022/9/1818思考：如何防范票据的欺诈？2022/9/1819案例介绍某年11月，Z省医药器具公司持一张从香港进口人处得到的出口项下汇票到银行要求鉴别真伪。该张汇票的出票人为美国新泽西州FIRST FIDELITY BANK，付款人是哥斯达黎加的AMERICAN CREDIT AND INVEST CORP，金额分别是32761美元，付款期限为PAY TO C CO. HONGKONG AGAINST THIS DEMAND DRAFT UPON MATURITY，但这张汇票的右上方“DATE OF ISSUE下面写了“DATE OF MA

17、TURITY后180天。请根据所给条件予以分析。2022/9/1820H省A公司与埃及B公司签订一份进口合同，金额150万美元，采用即期信用证结算。但是，信用证规定A公司必须出具一份经中国第一流银行承兑的汇票，且规定汇票的收款人是B公司，汇票金额为信用证金额的10%，付款期限为三个月，以此作为质量保证金，信用证才开始生效。通知行在通知信用证时，对该风险条款作了批注。由于该笔业务利润丰厚，并考虑到汇票付款时间晚于信用证收汇时间，A公司以从国外采购原材料为由向国内C银行提出了“承兑要求。银行为防止风险，特别与该公司办理了预贷款手续。银行承兑汇票办妥后，A公司将汇票直接寄给了B公司。一个月后，公司生

18、产的第一批货物装运后，及时向银行办理了交单。10天后，议付行收到了开证行的拒付通知，称信用证未生效，开证行可以不付款。2022/9/1821A公司回过神后，立即联系埃及B公司，但是联系不上。向中国驻埃及总领馆寻求帮助，得到的答复是该公司已宣告破产。2个月后，我国C银行收到了埃及D银行转来的银行承兑汇票，要求C银行付款。C银行为了保护自己的信用，只得付款，该损失最终由A公司承担。后经银行查询，该进口商与开证行进行勾结，其目的是利用银行承兑汇票向其他银行贴现转卖，从中得利。请分析此案例请特别说明我国出口商在本案中的缺乏之处，并予以建议。2022/9/1822案情介绍我国A公司与尼日利亚C客户在广交会上认识后，于2004年10月底签订总额为12390美元的软盘订单。由于尼日利亚客户的资信普遍不好，A公司为降低经营风险，坚持采用100%预付：合同