ch9财务报表汇票支票本票运输保险单

Ch9

Financial

DocumentsContent汇票支票本票发票运输单保险单8.1 bill

of

exchangeDefinition:A

bill

of

exchange

or

draft

is

an

unconditionalorder

in

writing

prepared

by

one

party

(drawer)

andaddressed

to

another

(drawee)

directing

the

drawee

topay

a

specified

sum

of

money

to

the

order

of

a

thirdperson

(the

payee),

or

to

the

bearer,

on

demand

or

at

afixed

and

determinable

future

time.Parties

in

bill

of

exchange：出票人（Drawer）;受票人或付款人(Draweeor

Payer);

收款人(Payee)bill

of

exchangeTypes:（1）按出票人的不同──银行汇票、商业汇票银行汇票（banker's

draft）是出票人和付款人均为银行的汇票。商业汇票（commercial

draft）是出票人为企业法人、公司、商号或者个人，付款人为其它商号、个人或者银行的汇票。bill

of

exchange2、按有无附属单据──光票汇票、跟单汇票光票（clean

bill）汇票本身不附带货运单据，银行汇票多为光票。跟单汇票（documentarybill）又称信用汇票、押汇汇票，是需要附带提单、仓单、保险单、装箱单、商业发票等单据，才能进行付款的汇票，商业汇票多为跟单汇票，在国际贸易中经常使用。bill

of

exchange3、按付款时间──即期汇票、远期汇票即期汇票（sightbill,demandbill）指持票人向付款人提示后对方立即付款，又称见票即付汇票。远期汇票（timebill,usancebill）是在出票一定期限后或特定日期付款。在远期汇票中，记载一定的日期为到期日，于到期日付款的，为定期汇票，记载于出票日后一定期间付款的，为计期汇票；记载于见票后一定期间付款的，为注期汇票；将票面金额划为几份，并分别指定到期日的，为分期付款汇票。bill

of

exchange4、按承兑人──商业承兑汇票、银行承兑汇票商业承兑汇票（commercialacceptancebill）是以银行以外的任何商号或个人为承兑人的远期汇票。银行承兑汇票（banker's

acceptancebill）承兑人是银行的远期汇票。bill

of

exchangeName

of

the

draweeThedrawee

is

a

mere

addressee

of

thepayment

order

of

the

drawer.bill

of

exchangeIndication

of

maturity①Bills

of

exchange

payable

at

sight(sight

drafts)Maturity

at

sight

is

formally

based

onexpresslyusingwords"atsight",

"atpresentation",

"after

sight",

etc.bill

of

exchange②Bills

of

exchange

payable

at

a

fixedperiod

after

sight

(time

drafts)An

example

of

time

draft

is

a

bill

ofexchangewhich

is

due

"one

month

after

sight".The

time

stated

in

the

bill

runs

from

the

dayof

acceptance

of

the

bill

or

theprotest.bill

of

exchange③Bills

of

exchange

payable

at

a

fixedperiod

after

the

date

of

drawing

(timedrafts)These

are

bills

in

which

maturity

is

stated

at

a

fixedperiod

after

the

day

of

drawing,

for

example,

"pay

ina

month

after

drawing".④Bills

of

exchange

payable

on

a

fixedday

(fixed

time

drafts)It

is

the

usual

determination

of

maturity

date,

forexample,

"on

21st

August

2001".Indication

ofmaturitybill

of

exchangePlace

of

paymentThe

placeofpaymentmaybestatedinthebill

of

exchange

in

two

manners.bill

of

exchangeDesignation

of

the

payeeThebillofexchange

cannotbeissuedas

asecurity

on

bearer.

The

bill

must

alwaysinclude

thename

ofits

firstacquirer(payee).The

drawerandthe

payeemaybeidentical(draft

to

one's

own

order).bill

of

exchangeDay

andplace

of

drawingThe

bill

of

exchangemust

include

the

dayandtheplaceof

drawing.bill

of

exchangeSignature

of

the

drawerThelast

essential

elementofbill

ofexchangestatedby

the

lawis

the

signatureof

the

drawer.Bill

of

exchange,

not

accepted,payable

onsightExerciseAs

per

the

terms

and

conditions

of

the

Contract

No.123,the

paymentis

to

bemadeby

adocumentary

credit.

Now,

at

the

request

of

the

importer,

Mr.

House

&

His

son,CITIBANK

N.A.,

hereby

issues

a

documentary

creditNo.56789

in

favor

of

ChinaNationalChemicals

Imp.

&Exp.Corp.,56Dongnanmenstreet,Beijing,totheextentofUSD56,700.00onMay23,1997.OnJune1,1997theexporter

shipped

the

relative

goods

and

drew

a

draft

on

theissuing

bank,

asking

him

to

pay

the

credit

amount

at

60days

after

sight

of

the

draft.

Mr.

Grace

Peter,

manager

ofthe

corporation,

was

authorized

to

sign

the

draft.ExerciseBill

of

exchangeNo.123 Dated

(1

)

Exchange

for

(2)At

(3

days

after

sight

of

this

FIRST

of

Exchange

(Second

ofexchange

being

unpaid)Pay

to

the

order

of

(4).

The

sum

of

(5).Drawn

under

L/C

No.

(6)

dated

(7).Issued

by

(8)Value

received

and

charged

the

same

amountTo

(9)(10)(11)ExerciseBill

of

exchangeNo.123 Dated

June

1.1997Exchange

for

USD

56,700.00At

60

days

after

sight

of

this

FIRST

of

Exchange

(Second

ofexchange

being

unpaid)Pay

to

the

order

of

China

National

Chemicals

Imp.

&

Exp.Corp.

The

sum

of

fifty

six

thousand,

seven

hundred

US

dollars.Drawn

under

L/C

No.

56789

dated

May

23,

1997.Issued

by

CITITBANK

N.AValue

received

and

charged

the

same

amountTo

Mr.

House

&

His

sonChina

National

Chemicals

Imp.

&

Exp.Corp

Grace

PeterContent汇票支票check本票发票运输单保险单CheckDefinition:A

check

is

an

unconditional

order

inwriting,

addressed

by

a

person

to

a

bank,signed

by

the

person

making

it,

requiringthe

bank

to

pay

on

demand

a

sum

certainin

money

to

or

to

the

order

of,

a

specifiedperson

or

to

the

bearer.CheckCanadian

checkAmerican

checkSingaporean

checkCheckThe

four

main

items

on

a

chequeareDrawer,thepersonor

entitywhomakes

thechequePayee,

the

recipient

of

the

moneyDrawee,

the

bank

or

other

financialinstitutionwhere

the

cheque

can

be

presented

forpaymentAmount,

the

currency

amountCheck1.drawee,

the

financial

institution

where

the

cheque

canbe

presented

for

payment2.payee3.

date

of

issue4.

amount

of

currencyentity

making

the

chedrawer,

the

person

orquesignature

of

drawer7.

Machine

readable

routingand

account

informationExerciseA

check

No.

102358

for

GBP5,

000.00isdrawn

by

Samuel

and

Johnson

Companyon

The

National

Westminster

Bank

Ltd.,London

payable

to

the

order

of

BritishTrading

Co.

dated

31

Mar.,

200X.Please

fill

the

following

blank

form

as

perabove

instructions

to

issue

a

check.CheckDatedCheque

No.Pay

toThe

sum

ofGBP5,000.00Content汇票支票本票promissory

note发票运输单保险单Promissory

noteA

promissory

note

is

a

negotiableinstrument,

wherein

one

party(the

maker

or

issuer)

makesanunconditional

promise

in

writing

to

pay

adeterminate

sum

of

money

to

the

other(the

payee),

either

at

a

fixedordeterminable

future

time

or

on

demand

ofthe

payee,

under

specific

terms.Promissory

notePromissory

notePromissory

noteExerciseA

promissory

note

for

USD

15,000.00

ismade

by

Philips

Importing

Co.,

HongKongpromissing

at

30

days

after

sight

date

topay

to

the

order

of

Zhen-Hua

ExportingCo.,

Beijing

dated

20

Sep.,200X.Please

fill

the

following

blank

form

as

perabove

instructions

to

make

a

promissorynote.Promissory

Note

forAtsight,

we

promise

to

pay

tothe

sum

ofForand

on

behalf

of:Content汇票支票本票发票invoice运输单保险单InvoiceAn

invoice

or

bill

is

a

commercialdocumentissued

by

a

seller

to

the

buyer,

indicatingtheproducts,quantities,andagreed

prices

forproducts

or

services

the

seller

has

provided

thebuyer.InvoiceInvoiceInvoicePdf版Content汇票支票本票发票运输单Transport

document

（Airway

bill

）保险单Air

WaybillAir

Waybill

(AWB)

or

air

consignmentnote

refers

to

a

receipt

issued

byaninternational

airline

for

goods

and

anevidence

of

the

contract

of

carriage,

but

itis

not

a

document

of

title

to

the

goods.Hence,

the

AWB

is

non-negotiable.Air

Waybill1.

Sender

InformationAdd

your

address

details,

phone

andFedEx

account

number.Air

Waybill2.RecipientFor

reliable

delivery,

full

and

clear

detailsare

imperative.Air

Waybill3.

Shipment

InformationCommodity

Description:

Be

specific

anddetailed.Total

Value

for

Customs:

Enter

the

sellingprice

or

fair

market

value

(even

if

not

sold

orfor

resale)

of

your

shipmentcontents.Total

declared

value

for

Carriage:

Mustnotexceed

the

"Total

Value

for

Customs"

amount.Air

WaybillAir

Waybill4.

Express

Package

ServicesIndicate

your

choice

of

service.

If

noservice

is

marked,

we

will

send

yourshipment

via

FedEx

International

PriorityAir

Waybill5.PackagingIndicate

your

choice

of

packaging.Air

Waybill6.

Special

HandlingCheck

the

box

for

required

specialhandling

instructio