結算試驗答案1

1、（一）客戶向銀行提交匯票，按匯票必要項目和所給問題對其進行審核和處理。1托收中的匯票NO.S20030117/123New York7, MAY, 2003AT*SIGHT OF THIS FIRST BILL OF EXCHANGE( SECOND UNPAID)PAY TO THE ORDER OF Ba nk of America N. T. &S. A.U.S. DOLLARS TWENTY FIVE HUNDRED THOUSANDONLYVALUE RECEIVED AND CHARGE TO ACCOUNT OFUSD250,00000DRAWN UNDER SALES

2、CONTRACT NO. 23476 AGAINST 500 BARRELS OF OILFROM NEW YORK TO GUANGZHOU FOR COLLECTIONTO CHINA GUANGDONG IMP.CORPAT GUANGZHOUCHINAfor and on behalf ofNOVUS INTERNA TIONALPTE LTD, NEW YORKAuthorized Sign ature(s)2、信用證中的匯票ACCEPTED14th, April, 2004ForafMidland Bank Ltd,London Excha nge for GBP56,400.00

3、 Due 13th, July,2004Guan gzhou, 5th, April, 2004At 90 days after sight pay to the order of ourselvesthe sum of Sterling Pounds Fifty Six Thousand Four Hundred onlySig nedDrawn under Documentary Credit No. 57982 issued by Midland Bank,dated 10, March, 2003To Midland Bank Ltd,LondonFor Guan gzhou Text

4、iles Holdi ngsAuthorized Sign ature(s)類型 項目、問題托收中的匯票信用證中的匯票匯票字樣BILL OF EXCHANGEExchange無條件支付命令PAY TOPay to出票地點和日期NEW YORK,7 MAY, 2003Gua ngzhou, 5, April, 2004付款時間AT SIGHTAt 90 days after sight付款金額USD250,000.00TWENTYFIVEHUNDREDTHOUSAND ？ ？GBP56,400.00Sterli ngPou nds Fifty SixThousa nd Four Hun dred

5、付款人名稱和付款地點ToCHINA GUANGDONG IMP.CORP,GUANGZHOUMildla nd Ba nk Ltd., L on don收款人名稱pay toTHE ORDER OF Bank ofN.T. & S.A.Guan gzhou Textiles Holdi ngs出票人名稱和簽字ForNOVUSINTERNATIONALPTELTD., NEW YORGuan gzhou Textiles Holdi ngs提示次數(shù)一次二次 2003年5月7日有什么作 用？(托收中的匯票) Due 13th, jy,2004”是什么時 間？(信用證中的匯票).確定匯票的有

6、效期;.確定 匯票的到期日；確定出票 人的行為能力匯票的到期日(11)匯票在法律上生效，以哪國法 律為準？美國票據(jù)法中國票據(jù)法(12)匯票的轉讓和轉讓方式背書、交付轉讓背書、交付轉讓(13)若收款人遭到拒付，在追索時 應注意哪些事項？法定期限內，提示匯票； 法定期限內，發(fā)出退票通 知；法定期限內，發(fā)出拒絕證 書法定期限內，提示匯票；.法定期限內，發(fā)出退票通知；.法定期限內，發(fā)出拒絕證書(14)匯票出票后、未承兌前，Midland Bank Ltd. London 是否 為匯票的債務人？(信用證中的匯票)否(15)收款人于匯票承兌當天請承 兌行Midland Bank Ltd做貼現(xiàn)，利息=564

7、00 * 90/365 * 6% 凈款=56400- 56400 * 90/365銀行按6% p.a.計息，計算貼現(xiàn) 息和凈款。（信用證中的匯票）* 6%（二）客戶提交匯票委托銀行收款，銀行對匯票有效性進行判斷并給予客戶建議。匯票的無條件支付命令有效/無效建議 Pay to A Corp. two thousa nd US dollars providi ng the goods in complia nee with sales con tract No. 123.無效刪除條件 Pay to A Co. the sum of five thousand Sterling Pounds on

8、con diti on that goods have bee n shipped on board before 23,December.無效刪除條件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At 30 days after sight pay to the order of Bank of China the sum of two h

9、undred thousand US dollars drawn under LC No. 1234 issued by Bank of New York dated on 20, August, 2004.有效 Pay to A Co. one thousand US dollars out of our No.345 acco unt.無效刪除條件 Pay to A Co. three thousa nd US dollars plus in terest at 5% from the date hereof to the date of payme nt.有效 Pay to A Co.

10、four thousand US dollars by ten in stallme nts.無效添加分期付款的次 數(shù)、付款金額、付 款時間 Pay to A Co. five thousa nd Sterli ng Pou nds con verted into US dollars equivale nt.無效添加匯率（三）根據(jù)所給條件填寫匯票。匯票項目匯票一匯票二匯票三 Date and place of issue10/Ja n./2004,Changsha17/Nov./2004,Tokyo25/Feb./2003,GuangzhouTenorone month after date

11、At 90 days after sighton dema nd PayeeAgricultural Bank of China, HunanCREDIT SUISSE,TOKYO, BRANCHChina National Animal By-productsImp. &Exp. Corp., Guan gzhou AmountGBP21,350.00J¥ 7,082,000.00USD34,486.78(5) DraweeAAA Group Co., Ltd., LondonBank of Chi na, Guan gdo ng BranchFirst National

12、Bank of Chicago(6) DrawerThe Hunan Arts & Crafts Imp. & Exp. Compa nyTOYOTA TSUSHO CORPORATIONChina National Animal By-productsImp. &Exp. Corp., Guan gzhou Branch(7) Draw n clauseDraw n agai nst 1000 boxes of glass brick fromChangsha toDraw n aga inst LC No. 235GD201 issued by BankofChin

13、a,Drawn against LC No. 2431/221 issued by First NationalBankofLondonGuangdongBranch,dated 20/Oct., 2004Chicago, dated20/Dec.,20021、匯票Excha nge for GBP21,350.0010, ja nuary, 2004, Cha ngsha(Am ount in figure)(Place and date of issue)At one month after date of this First Bill of Excha nge First (un pa

14、id)(Te nor)pay to Agricultural Bank of China, Hunan or orderthe sum of TWENTY ONE THOUSAND THREE HUNDRED AND FIFTTYSTERLING POUNDS(Am ount in words)Draw n against 1,000 boxes of glass bricks from Chan gsha to LondonT AAA Group Co., Ltd., LondonFor Hu nan Arts & CraftsImp. & Exp. Compa ny Aut

15、horized Sign ature(S)2、匯票二:Excha nge for JY7,082,000.0017th, Nov., 2004, TokyoDrawn LC No. 235GD201 issued by Bank of China, Guangdong Branch,dated 20/Oct., 2004At 90 days after sight of this First Bill of Excha nge(Sec ond un paid)pay to or order CREDIT SUISSE,TOKYO, BRANCHthe sum of SEVEN MILLION

16、EIGHTY TWO THOUSAND JANPANES YENTo Ban k_of Ch in a,_Guangdong BranchFor TOYOTA TSUSHOCORPORATIONAuthorized Sign ature(S)3、匯票三：Excha nge for USD34,486.7825th, Feb., 2003, Gua ngzhouAtdemand sigh of this Second Bill of Exchange (First unpaid)pay to China National Animal By-products lmp.& Exp. Cor

17、p., Guangzhou or orderthe sum of THIRTY FOUR THOUSAND FOUR HUNDRED AND EIGHTYSIX US DOLLARS AND SEVENTY EIGHT CENTSDrawn against LC No. 2431/221 issued by First National Bank of Chicago, dated20/Dec.,2002To First National Bank of ChicagoFor China National Animal By-productslmp.& Exp. Corp., Guan

18、 gzhou BranchAuthorized Signature(S)(四)GUANGDONG IMP. & EXP. CORPORATtO交一張遠期匯票委托銀行收款，付款人承兌匯票后在票面加蓋承兌章。根據(jù)所給匯票和條件在表格中計算并填寫匯票到期日。Excha nge for USD60,234.00Gua ngzhou, 20th, Mar., 2003D/A At 30 days after sight of this First bill of excha nge(Sec ond unpaid)Pay to the order of The Con struct ion Ban

19、k of Chinathe sum of US DOLLARS SIXTY THOUSAND TWO HUNDRED ANDTHIRTY FOUR ONLYDrawn againstshipmentof 20 cartons of Cashmere Coats fromGuan gzhou to New York for collecti onTo ARRON FERER & SONS CO.For and on behalf ofGUANGDONG IMP. & EXP. CORPRATION909 ABBOTT DRIVE DMAHAMEBRASKA 68102 USAAu

20、thorized Sign ature(s)ACCEPTED3 CO.28th, Mar., 2003Payable at Bank of AmericaFor ARRON FERER & SON n ature匯票期限到期日 At 30 days after sight4月27日 At 30 days from sight4月26日 At 30 days after date4月19日 At 60 days after date5月19日(5) At one and half a month after date5月5日（五）根據(jù)條件進行匯票的轉讓并加注必要的背書。1、收款人將匯票記

21、名背書轉讓給D Company , D Company空白背書轉讓給 E Company,E Company交付轉讓給 F Company，F(xiàn) Company限制背書轉讓給 G Company。假設收款人公 司有權簽字人為李華，D Company有權簽字人為 John, E Company有權簽字人為 Mary， GCompany有權簽字人為Annie。收款人寫法第一次轉讓第二次轉 讓第三次轉讓第四次轉讓Pay to the order ofA Compa nyPay to the order of D Compa nyFor: A Compa nySig ned:李華For:D Compa

22、nySign ed:Joh n交付deliverPay to GCompa ny on lyFor:F Compa nyAnn iePay to bearer交付 Pay to the orderofDCompa ny交付For:D Compa nySign ed:Joh n交付交付 Pay to G Compa ny on lyFor:F Compa nyAnn iePay to A Company on ly2、一筆托收業(yè)務中，出口公司為廣州市A公司，有權簽字人為張品，托收行為中國工商銀行廣東省分行，有權簽字人為李源，代收行為美國花旗銀行，進口公司為美國B公司。開立己收匯票，收款公司記名背

23、書轉讓給托收行，托收行空白背書給代收行。Excha nge for USD49,271.00Gua ngzhou,2nd, Oct., 2003At * sight pay to ourselvesor orderthe sum of FORTY NINE THOUSAND TWO HUNDRED AND SEVENTY ONEUS DOLLARSTo B Compa nyFor :A Compa ny,New YorkGuan gzhou,Ch ina張品Authorized Sign ature(s)匯票背面Pay to In dustrial and Commercial Bank of

24、 China for collect ion, Guan gdo ngFor :A Compa ny, Guan gzhou,Chi na張品For In dustrial and Commercial Bank of China, Guangdong李源匯票以托收行為指示性抬頭，托收行記名背書給代收行。Excha nge for USD49,271.00Gua ngzhou,2nd, Oct., 2003At * sight pay to In dustrial and Commercial Bank of China, Guan gdo ng or orderthe sum of FORT

25、Y NINE THOUSAND TWO HUNDRED AND SEVENTY ONE US DOLLARSTo B Compa nyFor :A Compa ny,New YorkGuan gzhou,Ch ina張品Authorized Sign ature(s)匯票背面Pay to Citi bank of Americafor collect ionFor In dustrial and Commercial Bank of China, Guangdong李源(六)匯票收款人 A Company委托銀行向匯票付款人 B Company London提示匯票承兌時, 付款人根據(jù)所給條件

26、在匯票上進行承兌，銀行審核承兌匯票。1、付款人于3月26日在匯票左面作出普通承兌。ACCEPTED26th, Mar., 2003For:B Compa ny, LondonSig ned:Excha nge for USD428,314.00Sha nghai,16th, Mar., 2003At 60 days after sight pay to the order of A Compa nythe sum of Four Hun dred Twenty Eight Thousa ndThree hun dred and Fourtee n US dollarsTo B Compa ny

27、For :C Compa ny,LondonGuan gzhou, ChinaAuthorized Sign ature(s)2、付款人于3月26日在匯票左面作出有條件承兌，條件為“貨物抵達目的地付款”ACCEPTED26th, Mar., 2003Payable at the arrival of goods at desti nati onFor:B Compa ny, London Sig ned:Excha nge for USD428,314.00Sha nghai,16th, Mar., 2003At 60 days after sight pay to the order of

28、A Compa nythe sum of Four Hun dred Twenty Eight Thousa ndThree hun dred and Fourtee n US dollarsTo B Compa nyFor :C Compa ny,LondonGuan gzhou, ChinaAuthorized Sign ature(s)3、付款人于3月26日在匯票左面作出部分承兌：僅付匯票金額的80%。ACCEPTED 26th, Mar., 2003 Payable at 80% of the draftFor:B Compa ny, London Sig ned:Excha nge

29、for USD428,314.00Sha nghai,16th, Mar., 2003At 60 days after sight pay to the order of A Compa nythe sum of Four Hun dred Twenty Eight Thousa ndThree hun dred and Fourtee n US dollarsTo B Compa nyFor :C Compa ny,LondonGuan gzhou , ChinaAuthorized Sign ature(s)4、付款人于3月26日在匯票左面作出承兌，指定由其賬戶行Midland Bank付

30、款。ACCEPTED 26th, Mar., 2003Payable atMidla nd BankFor:B Compa ny, LondonSig ned:Excha nge for USD428,314.00Sha nghai,16th, Mar., 2003At 60 days after sight pay to the order of A Compa nvthe sum of Four Hun dred Twenty Eight Thousa ndThree hun dreda nd Fourtee n US dollarsTo B Compa nyFor :C Compa ny

31、,LondonGuan gzhou, ChinaAuthorized Sign ature(s)5、付款人于3月26日在匯票左面作出承兌，延遲付款時間為“見票后90天付款”。ACCEPTED26th, Mar., 2003 Payable at 90 days after sightFor:B Compa ny, LondonSig ned:Excha nge for USD428,314.00Sha nghai,16th, Mar., 2003At 60 days after sight pay to the order of A Compa nythe sum of Four Hun dr

32、ed Twenty Eight Thousa ndThree hun dreda nd Fourtee n US dollarsTo B Compa nyFor :C Compa ny,LondonGuan gzhou, ChinaAuthorized Sign ature(s)6、Sta ndard Chartered Ba nk Ltd. Hong Ko ng 于 2003 年 11 月 26 日承兌下面匯票后向Bankof China Guangdong填寫并發(fā)出承兌通知書。No. 11889/54Excha nge for HKD11,250.00Gua ngzhou,20th, No

33、vember, 2003At 30 days after sight pay to the order of Bank of China Guan gdo ngthe sum of Eleve n Thousa nd Two hun dred Fifty HK dollarsDraw n un der L/C No. 57833262 issued by Sta ndard Chartered Ba nk Ltd.dated 20, Oct., 2003To Standard Chartered Bank Ltd.For Guangdong lmp& Exp Co.Hong KongG

34、uangzhouAuthorized Sign ature(s)STANDARD CHARTERED BANK LTD.ACCEPTANCE NOTICEHo ng Ko ng, 26th, Nov. To Bank of China GuangdongWe give you below details of draft accepted by ourselves:YourRefNo.DrawerAmo untDueRemarkNo.11889/54GuangdongImp& Exp Co.,GuangzhouHKD11,250.0026th,Dec., 2004L/C No. 578

35、33262 issued by Standard Chartered Bank Ltd.dated 20, Oct., 2003For Stan dard Chartered Ba nk Ltd.Authorized Sign ature(s)二、本票(一)客戶向銀行提交本票，按本票必要項目和所給問題對其進行審核和處理。1、銀行本票Promissory Note for USD1,000.00Bosto n, 4th, Jun e,2002Ondemand we promise to pay tothe order ofbearerthe sum of ONE THOUSAND US DOLL

36、ARSPayable at Bost onFor: First Nati onal Bank of Bost onAuthorized Sign ature(s)2、商業(yè)本票USD100,000.00Haverty FurnitureCompa niesAtlanta 6, Oct.,2002AT SEVENTY DAYS AFTER DA TE WE PROMISE TO PAY TOTHE ORDER OFBEARER *THE SUM OF ONE_HUNDRED_THOUSAND_US_DOLLARSPAYABLE AT FULTON NA TIONAL BANK, MAIN OFFI

37、CE, ATLANTA, GEORGIA VALUE RECEIVEDHAVERTYFURNITURE CO.Authorized Sign ature(s)DUE 15, DEC., 2002類型項目、問題銀行本票商業(yè)本票本票字樣Promissory無條件支付承諾We promise to payWE PROMISE TO PAY收款人名稱BearerBEARER付款人名稱和付款地點First Natio nal Ba nk of Bost onHAVERTYFURNITURECO出票地點和日期Bost on, 4 th, June,2002Atla nta6, Oct., 2002付款時間

38、On dema ndATSEVENTYDAYSAFTER DA TE付款金額USD1,000.00USD100,000.00付款地點Bost onAtla nta提示次數(shù)1次1次主債務人First Natio nal Ba nk of Bost onHAVERTYFURNITURECO（二）根據(jù)所給條件填寫本票。(1) Amount£ 3,026.00 Date and place of issue8/August/2003 , Guangzhou, ChinaTenorAt 90 days after date MakerGuan gdo ng Imp. & Exp. Co

39、., Guan gzhou PayeeChemicals Import & Export Compa ny LondonPromissory Note for £ 3,026.00(Am ount in figure)Guangzhou, China,8, August, 2003(Place and date of issue)(Name of month in letter)OnAt 90 days after date aga inst this promise note I( we) promise topay to Chemicals Import & Ex

40、port Compa ny London or orderthe sum of THREE_THOUSAND_TWENTY_SIX_STERLING_POUNDSFOR VALUE RECEIVEDPayable at Guan gzhouGuan gdo ng Imp. & Exp. Co., Guan gzhouSign ature(s) and full address of maker三、支票(一)客戶向銀行提交支票，按支票項目和所給問題對其進行審核和處理。Check No.26-37-846New York, 16th, Dec., 2003Pay to the order of Toyota Compa ny the sum of five thousa nd US dollarsUSD5,00000To B