外贸英语,汇票课件

1、Exchange Original No. Exchange for At sight of this first of exchange (second of the same tenor and date unpaid). pay to the order of The sum of Drawn under To signature of drawer ,1,学习交流PPT,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,学习交流PPT,Definition A bill o

2、f exchange is an unconditional order in writing, addressed by one person to another, signed by the person giving it, requiring the person to whom it is addressed to pay on demand or at a fixed or determinable future time a sum certain in money to the order of a specified person, or to bearer.,3,学习交流

3、PPT,First exchange (second being unpaid) 付一不付二 Second exchange (first being unpaid) 付二不付一,4,学习交流PPT,parties,Drawer 出票人 Drawee 受票人、付款人 Payee 收款人（一般为银行） Endorsement,5,学习交流PPT,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”（Bill of Exchange/Draft） 2、Certain Amount in Figures and in Words 3、date and place of issu

4、e 4、tenor 5、payee 6、drawee/payer (to ) 7、signature of the drawer 8、drawn under clause,6,学习交流PPT,Certain Amount in Figures and in Words,严格按照信用证规定填写： draft for 100% invoice value draft cover full invoice value 1、amount in figures 位于 exchange for 后 ：如 USD 1450.80 2、amount in words 位于the sum后：如 SAY UNIT

5、ED STATES DOLLARS ONE THOUSAND FOUR HUNDRED AND FIFTY CENTS EIGHTY ONLY (计1450.80美元整) 关于零头：cent eighty ; point eighty,7,学习交流PPT,tenor,(1) Sight draft: at * sight ; at-sight (2) Time draft: at 30 days sight 根据来证的要求分为不同种类的汇票 a、draft at 180 days sight （以 ？为远期汇票起算日） b、we hereby issue our irrevocable doc

6、umentary letter of credit no. *available by draft at 60days after B/L date.(以？为远期汇票起算日) c、draft at 60 days from invoice date(以？日期为汇票起算日),8,学习交流PPT,payee,来证要求（限制议付） Negotiations are restricted to Bank of China only Pay to the order of Bank of China. 如选择中国银行山东分行为收款人 Bank of China Shandong Branch.,9,学习

7、交流PPT,drawn under clause,Drawn under +name of the opening Bank+L/C No.+opening date 如： Drawn under Bank of China, London an irrevocable letter of credit No.123 dated June 15th, 2004,10,学习交流PPT,PAYEE,(1)限制性抬头 pay A co. only (2) 指示性抬头 pay to the order of A co. (3) 持票人抬头（来人抬头） pay bearer endorsement,11

8、,学习交流PPT,Categories,bankers draft commercial draft Clean Bill Documentary Bill,12,学习交流PPT,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（THE CHINA STATE COMMERCIAL BANK SINGAPORE） 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,学习交流PPT,980145 JIANGXI, CHINA JAN, 30TH, 2010 USD 34218.00 *(-) BANK OF CHINA NANCHANG BRANCH SAY U.S DOLLARS THIRTY FOUR THOUSANDS TWO HUNDRED AND EIGHTEEN ONLY CHINA STATE COMMERCIAL BANK SINGAPORE