国际结算实验一答案票据1.docx

1、国际结算实验一答案票据1实验素材一票据一、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。 种类项目、问题托收中的汇票信用证中的汇票(1)汇票字样Bill of exchangeExchange (2)无条件支付命令Pay toPay to(3)出票地点和日期New York 7,May,2003Guangzhou5，April，2004(4)付款时间即期付款，见票即付见票后90天付款(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.GuangzhouMidl

2、and Bank Ltd., London(7)收款人名称the order ofBank of America N.T.&S.A.the order of 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；可用来计算汇

3、票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。到期日(11)汇票生效以哪国法律为准？美国中国(12)汇票的转让和转让方式指示性抬头，可背书转让指示性抬头，可背书转让(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。做退票通知、拒绝证书（有效期内）、无追索权的不追索。(14)汇票出票后、未承兑前，Midland Bank Ltd.，London是否为汇票的主债务人（信用证中的汇票）？不是(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% p.a.计息，计算贴现息和净款（信用证中的汇票）。贴现

4、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Pay to A Corp. two thousand US dollars(2)Pay to A Co. the sum of five thousand Sterling Pounds on condition that goods ha

5、ve 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 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 B

6、ank 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 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

7、% from the date here of to the date of payment.有效(7)Pay to A Co. four thousand US dollars by ten installments.无效明确分期付款的具体操作方法(8)Pay to A Co. five thousand Sterling Pounds converted into US dollars equivalent.无效注明汇率（三）根据所给条件填写汇票。1.汇票一：Due 10,Jan,2004Exchange forGBP21,350.00Changsha,10，Jan, 2004Atone

8、month after date sight of this First Bill of Exchange (Second unpaid)pay toAgricultural Bank of China, Hunanor orderthe sum ofGBP Twenty One Thousand Three Hundred and Fifty only Drawnagainst 1 000 boxes of glass bricks from Changsha toLondonToAAA Group Co., Ltd., LondonForHunan Arts & Crafts Imp.&

9、Exp. CompanyAuthorized Signature(s)2.汇票二：Exchange forJ￥7,082,000.00Tokyo， 17th，Nov，2004At90 days after sight of this First Bill of Exchange(Second unpaid)pay toCREDIT SUISSE,TOKYO, BRANCH or orderthe sum ofJapanese Yen Seven Million Eighty Two Thousand onlyDrawn under LC No. 235GD201 issued by Bank

10、of China, Guangdong Branch, dated 20/Oct., 2004ToBank of China,Guangdong BranchForTOYOTA TSUSHO CORPORATIONAuthorized Signature(s)3.汇票三：Exchange forUSD34,486.78Guangzhou ，25th，February，2003At*sight of this Second Bill of Exchange (First unpaid)pay toChina National Animal By-products Imp.& Exp. Corp.

11、,Guangzhouor orderthe sum ofU.S dollarthirty four thousand four hundred and eighty six point seven eight Drawn under LC No. 2431/221 issued by First National Bank of Chicago, dated 20/Dec.,2002ToFirst National Bank,ChicagoForGuangzhou,China National AnimalBy-products Imp.& Exp. Corp., BranchAuthoriz

12、ed 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。根据所给汇票和条件在表格中计算并填写汇票到期日。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 after date May. 19(5)At one and half a month after dateMay. 5（五）根据条件进行汇票的转让

13、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 Company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 CompanyPay to the order of D CompanyFor A Company李华For D CompanyJo

14、hnPay 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 Company onlyFor F CompanyAnnie或交付Pay to A Company only2.一笔托收业务中，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 forUS

15、D49,271.00Guangzhou ,2,Oct., 2003At* sight pay toourselves or orderthe sum offorty-nine thousand and two hundred seventy one USDonlyTo B Company New YorkFor A Company Guangzhou, China张品Authorized Signature(s)汇票背面Pay to Industrial and Commercial Bank of China. Guangzhou Branch for collectionFor A Com

16、pany 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 forUSD49,271.00Guangzhou ,2,Oct., 2003At* sight pay toIndustrial and Commercial Bank of China.the sum offorty-nine thousand and two hundred seventy one USD onlyT

17、o B Company New YorkFor A Company Guangzhou, China张品Authorized Signature(s)汇票背面Pay to Citi Bank, U.S.A 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。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

18、Exchange forUSD428,314.00 Shanghai ,16, Mar. ,2003 At 60 days after sight pay to the order of A Company the sum of Four Hundred Twenty Eight Thousand Three Hundred and Fourteen US dollars To B Company London For C Company Guangzhou, China 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”

19、。ACCEPTED26,MARCH,2003providing the goods arrived at destinationFOR B CompanyLondonSIGNATURE Exchange forUSD428,314.00 Shanghai ,16, Mar. ,2003 At 60 days after sight pay to the order of A Company the sum of Four Hundred Twenty Eight Thousand Three Hundred and Fourteen US dollars To B Company London

20、 For C Company Guangzhou, China Authorized Signature(s)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 forUSD428,314.00 Shanghai ,16, Mar. ,2003 At 60 days a

21、fter sight pay to the order of A Company the sum of Four Hundred Twenty Eight Thousand Three Hundred and Fourteen US dollars To B Company London For C Company Guangzhou, China 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Midland Bank 付款。ACCEPTED26,MARCH,2003Payable at Midland BankFOR B Company

22、LondonSIGNATURE Exchange forUSD428,314.00 Shanghai ,16, Mar. ,2003 At 60 days after sight pay to the order of A Company the sum of Four Hundred Twenty Eight Thousand Three Hundred and Fourteen US dollars To B Company London For C Company Guangzhou, China Authorized Signature(s)5.付款人于3月26日在汇票左面作出承兑，延

23、迟付款时间为“见票后90天付款”。ACCEPTED26,MARCH,2003AT 90 DAYS AFTER SIGHTFOR B CompanyLondonSIGNATURE Exchange forUSD428,314.00 Shanghai ,16, Mar. ,2003 At 60 days after sight pay to the order of A Company the sum of Four Hundred Twenty Eight Thousand Three Hundred and Fourteen US dollars To B Company London For

24、 C Company Guangzhou, China 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,2002On demand we promise to pay tothe order of bearer the sum of ONE THOUSAND US DOLLARS Payable at BostonFor First National Bank of Boston Authorized Signat

25、ure(s)2.商业本票 USD100,000.00 Haverty Furniture Companies Atlanta 6, Oct.，2002AT SEVENTY DAYS AFTER DATE WE PROMISE TO PAY TOTHE ORDER OF BEARERTHE SUM OF ONE HUNDRED THOUSAND US DOLLARSPAYABLE AT FULTON NATIONAL BANK, MAIN OFFICE, ATLANTA, GEORGIAVALUE RECEIVED HAVERTY FURNITURE CO. DUE 15, DEC., 2002

26、 Authorized Signature(s)银行本票商业本票(1)本票字样Promissory NotePromissory Note(2)无条件支付承诺Promise to payPromise to pay(3)收款人名称bearerbearer(4)付款人名称和付款地点First National Bank of BostonBostonHaverty furniture co.Atlanta(5)出票地点和日期Boston, 4, June,2002Atlanta 6, Oct.，2002(6)付款时间On demand 见票即付出票后天付款，不迟于15,Dec.，2002(7)付款金额USD1,000.00ONE HUNDRED THOUSAND US DOLLARSUSD100,000.00ONE 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 BostonHaverty fur