国际结算实验第一章单据实验参考答案.docx

1、国际结算实验第一章单据实验参考答案 实验项目1.2.1 实验目标一、把握汇票、本票、支票有效性的审核。二、正确填写汇票、本票、支票。3、把握汇票、本票、支票中各类单据行为的填写和处置。4、汇票、本票、支票的处置流程。1.2.2 实验要求一、写出并检查所给汇票的必要项目。二、依照所给条件开立汇票。3、依照所给条件在汇票上进行背书。4、依照所给条件在汇票上进行承兑和发出承兑通知书。五、写出并检查所给本票的必要项目。六、依照所给条件开立本票。7、写出并检查所给支票的必要项目。八、依照所给条件开立支票。九、依照所给条件在支票上划线。1.2.3 实验素材一、汇票（一）客户向银行提交汇票，按汇票必要项目和

2、所给问题对其进行审核和处置。一、托收中的汇票 123New York 7, MAY, 2003USD250,00000Deliver Documents only upon Acceptance/payment AT*SIGHT OF THIS FIRST BILL OF EXCHANGE( SECOND UNPAID) PAY TO THE ORDER OF Bank of America N. T. &S. A. DOLLARS TWENTY FIVE HUNDRED THOUSAND ONLY VALUE RECEIVED AND CHARGE TO ACCOUNT OF DRAWN U

3、NDER SALES CONTRACT NO. 23476 AGAINST 500 BARRELS OF OIL FROM NEW YORK TO GUANGZHOU FOR COLLECTION TO CHINA GUANGDONG for and on behalf ofAT GUANGZHOU NOVUS INTERNATIONAL CHINA PTE LTD, NEW YORK _Authorized Signature(s)二、信用证中的汇票ACCEPTED14TH, April, 2004For Midland Bank Ltd,London_SignedDue 13th, Jul

4、y,2004 Exchange for GBP56, Guangzhou, 5th, April, 2004 At 90 days af At 90 days after sight pay to the order of ourselves the sum of Sterling Pounds Fifty Six Thousand Four Hundred onlyDrawn under Documentary Credit No. 57982 issued by Midland Bank, dated 10, March, 2003 To Midland Bank Ltd, For Gua

5、ngzhou Textiles Holdings London _Authorized Signature(s) 类型项目、问题托收中的汇票信用证中的汇票汇票字样BILL OF EXCHANGEExchange无条件支付命令PAY TO Pay to 出票地点和日期NEW YORK,7 MAY, 2003Guangzhou, 5, April, 2004付款时间AT SIGHTAt 90 days after sight付款金额USD250,GBP56,付款人名称和付款地点ToCHINA GUANGDONG IMP. CORP, GUANGZHOUMildland Bank Ltd., Lon

6、don收款人名称pay to THE ORDER OF Bank of . & S.A.Guangzhou Textiles Holdings出票人名称和签字ForNOVUS INTERNATIONAL PTE LTD., NEW YORGuangzhou Textiles Holdings提示次数一次两次2003年5月7日有什么作用？（托收中的汇票）Due 13th, July,2004”是什么时间？（信用证中的汇票）1.确定汇票的有效期;2.确定汇票的到期日;3.确定出票人的行为能力汇票的到期日汇票在法律上生效，以哪国法律为准？美国票据法中国票据法汇票的转让和转让方式背书、交付转让背书、交

7、付转让若收款人遭到拒付，在追索时应注意哪些事项？1.法定期限内,提示汇票;2.法定期限内,发出退票通知;3.法定期限内,发出拒绝证书1.法定期限内,提示汇票;2.法定期限内,发出退票通知;3.法定期限内,发出拒绝证书汇票出票后、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.付款人不是确定的票据债务人,仅是或有债务人.收款人于汇票承兑当天请承兑行Midland Bank Ltd做贴现，银行按6% .计息，计算贴现息和净款。（信用证中的汇票）利息=5640090/3656%=净款=56400-5640090/3656%=（二）客户提交汇票委托

8、银行收款，银行对汇票有效性进行判定并给予客户建议。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.无效条件删除Pay to A Co. the sum of five thousand Sterling Pounds on condition that goods have been shipped on board before 23,December.无效条件删除At sight pay to the o

9、rder 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

10、, 2004.有效Pay to A Co. one thousand US dollars out of our No. 345 account.无效不能采用特殊资金付款Pay to A Co. three thousand US dollars plus interest at 5% from the date hereof to the date of payment.有效Pay to A Co. four thousand US dollars by ten installments.无效应增加分期付款的次数、付款金额、付款时间的规定Pay to A Co. five thousand

11、Sterling Pounds converted into US dollars equivalent.无效应增加汇率（三）依照所给条件填写汇票。汇票项目汇票一汇票二汇票三Date and place of issue10/Jan./2004，Changsha17/Nov./2004,Tokyo25/Feb./2003，GuangzhouTenorone month after dateAt 90 days after sighton demandPayeeAgricultural Bank of China, HunanCREDIT SUISSE,TOKYO, BRANCHChina Na

12、tional Animal By-products Imp.& Exp. Corp., GuangzhouAmountGBP21,J￥7,082,USD34,DraweeAAA Group Co., Ltd., LondonBank of China,Guangdong BranchFirst National Bank of ChicagoDrawerThe Hunan Arts & Crafts Imp.& Exp. CompanyTOYOTA TSUSHO CORPORATIONChina National Animal By-products Imp.& Exp. Corp., Gua

13、ngzhou BranchDrawnclauseDrawn against 1000 boxes of glass brick from Changsha to LondonDrawn against LC No. 235GD201 issued by Bank of China, Guangdong Branch,dated 20/Oct., 2004Drawn against LC No. 2431/221 issued by First National Bank of Chicago, dated20/Dec.,2002一、汇票一：Exchange for GBP21, 10th, J

14、an, 2004, Changsha (Amount in figure) (Place and date of issue)At one month after date sight of this First Bill of Exchange First (unpaid) (Tenor)pay to Agricultural Bank of China, Hunan or order the sum of TWENTY ONE THOUSAND THREE HUNDRED AND FIFTTY STERLING POUNDS(Amount in words)Drawn against 1,000 boxes of glass bricks from Changsha to LondonTo AAA Group Co., Ltd., London For Hunan Arts & Crafts Imp. & Exp. CompanyAuthorized Signature(s)二、汇票二： Exchange for JY7,082, 17th, Nov., 2004, TokyoDrawn under LC No. 235GD201 issued by Bank of China, Guangdo