結(jié)算實驗答案1

1、一、匯票（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(jìn)行審核和處理。1、托收中的匯票 no.s20030117/123new 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.u.s. dollars twenty five hundred thousand only v

2、alue received and charge to account of drawn under sales contract no. 23476 against 500 barrels of oil from new york to guangzhou for collection to china guangdong imp.corp for and on behalf ofat guangzhou novus international china pte ltd, new york _authorized signature(s)2、信用證中的匯票accepted14th, apr

3、il, 2004for midland bank ltd,london_signeddue 13th, july,2004 exchange for gbp56,400.00 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 mid

4、land bank, dated 10, march, 2003 to midland bank ltd, for guangzhou textiles holdings london _authorized signature(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 to pay to 出票地點和日期new york,7 may, 2003guangzhou, 5, april, 2004付款時間at sightat 90 days after sight付款金額usd250,000.00twenty fiv

5、e hundred thousand？gbp56,400.00sterling pounds fifty six thousand four hundred付款人名稱和付款地點tochina guangdong imp. corp, guangzhoumildland bank ltd., london收款人名稱pay to the order of bank of n.t. & s.a.guangzhou textiles holdings出票人名稱和簽字fornovus international pte ltd., new yorguangzhou textiles holdin

6、gs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, july,2004”是什么時間？（信用證中的匯票）.確定匯票的有效期;.確定匯票的到期日;確定出票人的行為能力匯票的到期日匯票在法律上生效，以哪國法律為準(zhǔn)？美國票據(jù)法中國票據(jù)法匯票的轉(zhuǎn)讓和轉(zhuǎn)讓方式背書、交付轉(zhuǎn)讓背書、交付轉(zhuǎn)讓若收款人遭到拒付，在追索時應(yīng)注意哪些事項？法定期限內(nèi),提示匯票;法定期限內(nèi),發(fā)出退票通知;法定期限內(nèi),發(fā)出拒絕證書法定期限內(nèi),提示匯票;.法定期限內(nèi),發(fā)出退票通知;.法定期限內(nèi),發(fā)出拒絕證書匯票出票后、未承兌前，midland bank ltd. london是否為匯票的債務(wù)人？（信用證中

7、的匯票）否 收款人于匯票承兌當(dāng)天請承兌行midland bank ltd做貼現(xiàn)，銀行按6% p.a.計息，計算貼現(xiàn)息和凈款。（信用證中的匯票）利息=5640090/3656%；凈款=56400-5640090/3656%（二）客戶提交匯票委托銀行收款，銀行對匯票有效性進(jìn)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 thousand us dollars providing the goods in compliance with sales contract no. 123.無效刪除條件pay to a co. the sum of five t

8、housand sterling pounds on condition that goods have been 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 o

9、f 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pay to a co. one thousand us dollars out of our no. 345 account.無效刪除條件pay to a co. three thousand us dollars plus interest at 5% from the date hereof to the date of payme

10、nt.有效pay to a co. four thousand us dollars by ten installments.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 thousand sterling pounds converted into us dollars equivalent.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/jan./2004，changsha17/nov./2004,tokyo25/feb./2003，guangzhoutenorone month afte

11、r dateat 90 days after sighton demandpayeeagricultural bank of china, hunancredit suisse,tokyo, branchchina national animal by-products imp.& exp. corp., guangzhouamountgbp21,350.00j￥7,082,000.00usd34,486.78draweeaaa group co., ltd., londonbank of china,guangdong branchfirst national bank of chi

12、cagodrawerthe hunan arts & crafts imp.& exp. companytoyota tsusho corporationchina national animal by-products imp.& exp. corp., guangzhou branchdrawnclausedrawn against 1000 boxes of glass brick from changsha to londondrawn against lc no. 235gd201 issued by bank of china, guangdong bran

13、ch,dated 20/oct., 2004drawn against lc no. 2431/221 issued by first national bank of chicago, dated20/dec.,20021、匯票一：exchange for gbp21,350.00 10， january, 2004, changsha (amount in figure) (place and date of issue)at one month after date of this first bill of exchange first (unpaid) (tenor)pay to a

14、gricultural 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 londont aaa group co., ltd., london for hunan arts & crafts imp. & exp. companyauthorized signature(s)2

15、、匯票二： exchange for jy7,082,000.00 17th, 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 exchange(second unpaid)pay to or order credit suisse,tokyo, branchthe sum of seven million eighty two thousand janp

16、anes yento bank of china,guangdong branch for toyota tsusho corporationauthorized signature(s)3、匯票三：exchange for usd34,486.78 25th, feb., 2003, guangzhou at       demand        sighof this second bill of exchange (first unpaid)pay

17、 to china national animal by-products imp.& exp. corp., guangzhou or order the sum of thirty four thousand four hundred and eighty six 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 chicago for

18、china national animal by-products imp.& exp. corp., guangzhou branch authorized signature(s)（四）guangdong imp. & exp. corporation提交一張遠(yuǎn)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。exchange for usd60,234.00 guangzhou, 20th, mar., 2003d/a at 30 days after sight of this first bill of exchan

19、ge(second unpaid) pay to the order of the construction bank of chinathe sum of us dollars sixty thousand two hundred and thirty four only drawn against shipment of 20 cartons of cashmere coats from guangzhou to new york for collection to arron ferer & sons co. for and on behalf of 909 abbott dri

20、ve dmaha guangdong imp. & exp. corporationmebraska 68102 usa _authorized signature(s)accepted28th, mar., 2003payable at bank of americafor arron ferer & sons co._signature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at one an

21、d half a month after date5月5日（五）根據(jù)條件進(jìn)行匯票的轉(zhuǎn)讓并加注必要的背書。1、收款人將匯票記名背書轉(zhuǎn)讓給d company，d company空白背書轉(zhuǎn)讓給e company，e company交付轉(zhuǎn)讓給f company，f company限制背書轉(zhuǎn)讓給g company。假設(shè)收款人公司有權(quán)簽字人為李華，d company有權(quán)簽字人為john，e company有權(quán)簽字人為mary，g company有權(quán)簽字人為annie。 收款人寫法第一次轉(zhuǎn)讓第二次轉(zhuǎn)讓第三次轉(zhuǎn)讓第四次轉(zhuǎn)讓pay to the order of a companypay to the orde

22、r of d companyfor: a companysigned:李華for:d companysigned:john 交付deliverpay to g company onlyfor: f companyanniepay to bearer交付pay to the order of d company交付for:d companysigned:john交付交付pay to g company onlyfor: f companyanniepay to a company only_2、一筆托收業(yè)務(wù)中，出口公司為廣州市a公司，有權(quán)簽字人為張品，托收行為中國工商銀行廣東省分行，有權(quán)簽字人為

23、李源，代收行為美國花旗銀行，進(jìn)口公司為美國b公司。開立己收匯票，收款公司記名背書轉(zhuǎn)讓給托收行，托收行空白背書給代收行。exchange for usd49,271.00 guangzhou,2nd, oct., 2003 at * sight pay to ourselves or orderthe sum of forty nine thousand two hundred and seventy one us dollarsto b company for :a company,new york guangzhou,china 張品authorized signature(s)匯票背面pa

24、y to industrial and commercial bank of china for collection, guangdongfor :a company, guangzhou,china張品for industrial 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。exchange for usd49,271.00 guangzhou,2nd, oct., 2003 at * sight pay to industrial and commercial bank of china, guang

25、dong or orderthe sum of forty nine thousand two hundred and seventy one us dollarsto b company for :a company,new york guangzhou,china張品authorized signature(s)匯票背面pay to citi bank of america for collection for industrial 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 l

26、ondon提示匯票承兌時，付款人根據(jù)所給條件在匯票上進(jìn)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 company, londonsigned:exchange for usd428,314.00 shanghai,16th, mar., 2003at 60 days after sight pay to the order of a companythe sum of four hundred twenty eight thousand three hundred and fourteen us dolla

27、rsto b company for :c company,london guangzhou, china_authorized signature(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(dá)目的地付款”。accepted26th, mar., 2003payable at the arrival of goods at destinationfor:b company, londonsigned:exchange for usd428,314.00 shanghai,16th, mar., 2003at 60 days after sight pay to the

28、order of a companythe sum of four hundred twenty eight thousand three hundred and fourteen us dollarsto b company for :c company,london guangzhou, china_authorized signature(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%。accepted26th, mar., 2003payable at 80% of the draftfor:b company, londonsigned:exchange fo

29、r usd428,314.00 shanghai,16th, mar., 2003at 60 days after sight pay to the order of a companythe sum of four hundred twenty eight thousand three hundred and fourteen us dollarsto b company for :c company,london guangzhou , china_authorized signature(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 付款。acce

30、pted26th, mar., 2003payable at midland bankfor:b company, londonsigned:exchange for usd428,314.00 shanghai,16th, mar., 2003at 60 days after sight pay to the order of a companythe sum of four hundred twenty eight thousand three hundredand fourteen us dollarsto b company for :c company,london guangzho

31、u, china_authorized signature(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., 2003payable at 90 days after sightfor:b company, londonsigned:exchange for usd428,314.00 shanghai,16th, mar., 2003at 60 days after sight pay to the order of a companythe sum of four hundred twenty eight thousa

32、nd three hundredand fourteen us dollarsto b company for :c company,london guangzhou, china_authorized signature(s)6、standard chartered bank ltd. hong kong于2003年11月26日承兌下面匯票后向bank of china guangdong填寫并發(fā)出承兌通知書。 no. 11889/54exchange for hkd11,250.00 guangzhou,20th, november, 2003at 30 days after sight

33、pay to the order of bank of china guangdong the sum of eleven thousand two hundred fifty hk dollarsdrawn under l/c no. 57833262 issued by standard chartered bank ltd. dated 20, oct., 2003to standard chartered bank ltd. for guangdong imp& exp co. hong kong guangzhou_authorized signature(s) standa

34、rd chartered bank ltd.acceptance notice hong kong, 26th, nov.to bank of china guangdongwe give you below details of draft accepted by ourselves:your ref no.drawer amount due remark no. 11889/54guangdong imp& exp co., guangzhouhkd11,250.0026th, dec.,2004l/c no. 57833262 issued by standard charter

35、ed bank ltd. dated 20, oct., 2003 for standard chartered bank ltd. _ authorized signature(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(jìn)行審核和處理。1、銀行本票 promissory note for usd1,000.00 boston, 4th, june,2002 on demand we promise to pay to the order of bearer the sum of one thousand us dollars payable at boston for

36、: first national bank of boston _ authorized signature(s) 2、商業(yè)本票usd100,000.00 haverty furniture companies atlanta 6, oct., 2002at seventy days after date we promise to pay to the order of bearer * the sum of one hundred thousand us dollars payable at fulton national bank, main office, atlanta, georg

37、iavalue received haverty furniture co. _authorized signature(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 national bank of bostonhaverty furniture co出票地點和日期boston, 4th, june,2002atlanta 6, oct., 2002付款時間on demand at seven

38、ty days after date付款金額usd1,000.00usd100,000.00付款地點boston atlanta提示次數(shù)1次1次主債務(wù)人first national bank of bostonhaverty furniture co（二）根據(jù)所給條件填寫本票。amount3,026.00date and place of issue8/august/2003，guangzhou, chinatenorat 90 days after datemakerguangdong imp. & exp. co., guangzhoupayeechemicals import &

39、amp; export company londonpromissory note for 3,026.00 (amount in figure) guangzhou, china, 8，august，2003 (place and date of issue) (name of month in letter) on at 90 days after date against this promise note i( we) promise to pay to chemicals import & export company london or order the sum of t

40、hree thousand twenty six sterling pounds for value received_ payable at guangzhou guangdong imp. & exp. co., guangzhou signature(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(jìn)行審核和處理。check no.26-37-846 new york, 16th, dec., 2003pay to the order of toyota company the sum of five thousand us do