國際結(jié)算實驗教程答案1-票據(jù)與匯款

1、國際結(jié)算實驗教程答案 1.2 實驗項目1.2.1 實驗?zāi)繕?biāo)1、把握匯票、本票、支票有效性的審核。2、正確填寫匯票、本票、支票。3、掌握匯票、本票、支票中各種票據(jù)行為的填寫和處理。4、匯票、本票、支票的處理流程。1.2.2 實驗要求1、寫出并檢查所給匯票的必要項目。2、根據(jù)所給條件開立匯票。3、根據(jù)所給條件在匯票上進行背書。4、根據(jù)所給條件在匯票上進行承兌和發(fā)出承兌通知書。5、寫出并檢查所給本票的必要項目。6、根據(jù)所給條件開立本票。7、寫出并檢查所給支票的必要項目。8、根據(jù)所給條件開立支票。9、根據(jù)所給條件在支票上劃線。1.2.3 實驗素材一、匯票（一）客戶向銀行提交匯票，按匯票必要項目和所給問

2、題對其進行審核和處理。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 VALUE RECEIVED AND CHARGE TO

3、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, April, 2004For Midland Bank Ltd

4、,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 Midland Bank, dated 10, March,

5、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USD250,000.00GBP56,400.00付款人名稱和付款地點ToCHINA GUANGDON

6、G 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 Holdings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）1.確定匯票的有效期;2.確定匯票的到期日;3.確定出票人的行為能力匯票

7、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？1.法定期限內(nèi),提示匯票;2.法定期限內(nèi),發(fā)出退票通知;3.法定期限內(nèi),發(fā)出拒絕證書1.法定期限內(nèi),提示匯票;2.法定期限內(nèi),發(fā)出退票通知;3.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？（信用證中的匯票）不是.付款人不是確定的票據(jù)債務(wù)人,僅是或有債務(wù)人.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

8、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.無效條件刪除Pay to A Co. the sum of five thousand Sterling Pounds on condition that goods have been shipped on

9、 board before 23,December.無效條件刪除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 hundred thousand US dollars drawn under LC No

10、. 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.無效不能采用特殊資金付款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

11、.無效應(yīng)增加分期付款的次數(shù)、付款金額、付款時間的規(guī)定Pay to A Co. five thousand Sterling Pounds converted into US dollars equivalent.無效應(yīng)增加匯率（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 after dateAt 90 days after sighton demandPayeeAgricultural Ba

12、nk 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 ChicagoDrawerThe Hunan Arts & Crafts Imp.& Exp. Comp

13、anyTOYOTA 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 Branch,dated 20/Oct., 2004Drawn against LC No. 2431/221 issue

14、d by First National Bank of Chicago, dated20/Dec.,20021、匯票一：Exchange for GBP21,350.00 10th, Jan, 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

15、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)2、匯票二： Exchange for JY7,082,000.00 17th, Nov., 2004,

16、TokyoDrawn under against 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 JANPANES YENTo Bank of China,Guangdong Bra

17、nch For TOYOTA TSUSHO CORPORATIONAuthorized Signature(s)3、匯票三：Exchange for USD34,486.78 25TH, Feb., 2003, Guangzhou At On demand sight of this Second Bill of Exchange (First unpaid)pay to China National Animal By-products Imp.& Exp. Corp., Guangzhou or order the sum of THIRTY FOUR THOUSAND FOUR

18、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 China National Animal By-products Imp.& Exp. Corp., Guangzhou BranchAuthorized Signature(s)（四）GUANGDONG IMP. &am

19、p; EXP. CORPORATION提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。Exchange for USD60,234.00 Guangzhou, 20th, Mar., 2003D/A At 30 days after sight of this First bill of exchange(Second unpaid) Pay to the order of The Construction Bank of Chinathe sum of US DOLLARS SIXTY THOUSAND TWO HUNDRED

20、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 DRIVE DMAHA GUANGDONG IMP. & EXP. CORPORATIONMEBRASKA 68102 USA _Authorized Signature(s)ACCEPTED28TH, Mar., 2003Paya

21、ble 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 and half a month after date5月5日（五）根據(jù)條件進行匯票的轉(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

22、F Company，F(xiàn) 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 order of D CompanyFor: A CompanySigned:李華For:D CompanySigned:John 交付deliverPay to G Company onlyFor: F CompanyAnniePay to

23、 bearer交付交付交付交付Pay 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，收款公司空白背書轉(zhuǎn)讓給托收行，托收行記名背書給代收行。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 D

24、OLLARSTo B Company For :A Company,New York Guangzhou,China 張品Authorized Signature(s)匯票背面For :A Company, Guangzhou,China張品Pay to CITI Bank of America for collectionFor 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 *

25、 sight pay to Industrial and Commercial Bank of China, Guangdong 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 collectionFor Industrial and Commercial Bank

26、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 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 Hundre

27、d Twenty Eight Thousand Three hundred and Fourteen US dollarsTo 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“貨物抵達目的地付款”。ACCEPTED26TH, Mar., 2003Payable at the arrival of goods at destinationFor:B Company, LondonSigned:Exchange for USD428,314.00

28、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)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

29、 at 80% of the draftFor: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 dollarsTo B Company For :C Company,London Guangzhou , China_Authorized S

30、ignature(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。ACCEPTED26TH, 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 Fou

31、rteen US dollarsTo B Company For :C Company,London Guangzhou, 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 or

32、der of A Companythe sum of Four Hundred Twenty Eight Thousand 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 HKD11,2

33、50.00 Guangzhou,20th, November, 2003At 30 days after sight 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&

34、 Exp Co. Hong Kong Guangzhou_Authorized Signature(s) STANDARD 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., GuangzhouHKD11,250.0

35、026th, Dec.,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: First National

36、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, GEORGIAVALUE RECEIVED

37、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 SEVENTY DAYS AFTER DAT

38、E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 & Export Compa

39、ny 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 THREE THOUSAND TWE

40、NTY 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 dollarsUS

41、D5,00000To Bank of New York For BBB Corp., New York New York _ Authorized Signature(s) 支票字樣Check無條件支付命令Pay to出票日期及出票地點New York, 16th, Dec., 2003付款金額USD5,000付款期限At sight出票人BBB Corp., New York收款人the order of Toyota Company付款人Bank of New York, New York支票號碼No.26-37-846 提示次數(shù)1次Bank of New York, New York”與

42、“BBB Corp., New York”之間有何關(guān)系？支票賬戶行和支票存款客戶（二）根據(jù)所給條件填寫支票。DrawerThames Enterprises Ltd., LondonDraweeThe National Westminster Bank Ltd., LondonPayeePhilips Hong KongDate and place of issue07/01/2001，LondonAmountGBP79,014Cheque No.57931 London ,7th, Jan., 2001The National Westminster Bank Ltd., LondonPay

43、 to the order of Philips Hong Kong the sum of SEVENTY NINE THOUSAND FOURTEEN STERLING POUNDSGBP79,014 For and on behalf of Thames Enterprises Ltd., London Authorized Signature(s)（三）根據(jù)所給條件在支票上劃線。出票人在支票上劃線“Not Negotiable”；2、收款人在支票上特別劃線，委托Bank of East Asia, Guangzhou做光票托收；3、Bank of East Asia,Guangzhou在

44、支票上再特別劃線，委托Bank of East Asia, New York代收票款。_Not Negotiable_Check No.XXX New York, 20th, Mar., 2002AMERICAN EXPRESS BANK LTD.,NEW YORKPay tothe order of AAA Company, GuangzhouUSD6,00000the sum of Six Thousand US Dollars To American Express Bank Ltd. For and on behalf of New York Funda Electricity Sup

45、ply Co. Ltd.Authorized Signature(s) _ Pay to Bank of East Asia, Guangzhou _ Pay to Bank of East Asia, New York for collection _1.2.4 實驗評價標(biāo)準(zhǔn)1、票據(jù)處理合法性。2、票據(jù)制作的合規(guī)性。3、票據(jù)操作流程的準(zhǔn)確與高效性。實驗2. 匯款結(jié)算業(yè)務(wù)2.2 實驗項目 2.2.1實驗?zāi)繕?biāo)1、匯款申請書填寫完整、準(zhǔn)確性的審核。2根據(jù)匯款申請書和條件正確繕制匯款電文、信匯委托書、支付授權(quán)書、銀行即期匯票。3、匯款指示完整、準(zhǔn)確性的審核。4、掌握退匯和查詢的處理。5、匯出匯款、匯

46、入?yún)R款業(yè)務(wù)處理流程。6、電匯、信匯、票匯業(yè)務(wù)處理流程。2.2.2 實驗要求 1、作為匯出行審查匯款申請書的填寫。2、作為匯出行根據(jù)所給匯款申請書繕制電匯業(yè)務(wù)中匯款電報。3、作為匯出行根據(jù)所給匯款申請書繕制SWIFT格式下匯款電文。4、作為匯入行審查匯款電文。5、作為匯出行繕制信匯業(yè)務(wù)中信匯委托書。6、作為匯入行審查信匯業(yè)務(wù)中支付授權(quán)書。7、作為匯入行審查票匯中的銀行即期匯票。8、作為匯出行、匯入行審查、處理退匯電文和退匯通知書。9、作為匯出行、匯入行審查、處理查詢電文和查詢書。2.2.3 實驗素材 一、匯款申請書2003年3月8日，CHINA NAT. METALS & MINERALS I/E CORP.向中國農(nóng)業(yè)銀行廣州市分行提交下面這張匯款申請書，匯出行按所給問題審核匯款申請書。匯出匯款申請書(代支款憑證)