國際結(jié)算試驗(yàn)教程答案票據(jù)與匯款

1、國際結(jié)算實(shí)驗(yàn)教程 答案實(shí)驗(yàn)工程實(shí)驗(yàn)?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.實(shí)驗(yàn)要求1、寫出并檢查所給匯票的必要工程.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(jìn)行背書.4、根據(jù)所給條件在匯票上進(jìn)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工程.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工程.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.實(shí)驗(yàn)素材、匯票一客戶向銀行提交匯票,按匯票必要工程和所給問題對(duì)其進(jìn)行審核和處理.1、托收中的匯票123tne

2、mvaD/ecnalDepA noDU vrno SInemucnD revlauNew York 7, MAY, 2003AT*SIGHT OF THIS FIRST BILL OF EXCHANGE( SECOND UNPAID) PAY TO THE ORDER OF Bank ofUSD250,000 00 America N. T. &S. A.DOLLARS TWENTY FIVE HUNDRED THOUSAND ONLYNEWVALUE RECEIVED AND CHARGE TO ACCOUNT OFDRAWN UNDER SALES CONTRACT NO. 234

3、76 AGAINST 500 BARRELS OF OIL FROMYORK TO GUANGZHOU FOR COLLECTIONTO CHINA GUANGDONG for and on behalf ofAT GUANGZHOUNOVUS INTERNATIONALCHINAPTE LTD, NEW YORKAuthorized Signature(s)2、信用證中的匯票ACCEPTED14th,April,Due 13th, July,2004 Exchange for GBP56,Guangzhou, 5th, April, 20042004 f At 90 days after s

4、ight pay to the order of ourselvesFors aMidland Bank Ltd,Londonthe sum of Sterling Pounds Fifty Six Thousand Four Hundred onlySignedDrawn under Documentary Credit No. 57982 issued by Midland Bank, dated 10, March, 2003 To Midland Bank Ltd,For Guangzhou TextilesHoldingsLondonAuthorized Signature(s)工程

5、、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(diǎn)和日期NEW YORK,7 MAY, 2003Guangzhou, 5, April, 2004付款時(shí)間AT SIGHTAt 90 days after sight付款金額USD250,GBP56,付款人名稱和付款地點(diǎn)ToCHINA GUANGDONGMP.CORP, GUANGZHOUMildland Bank Ltd., London收款人名稱pay toTHE ORDER OF Bank of .& S.A.GuangzhouTextil

6、esHoldings出票人名稱和簽字ForNOVUS INTERNATIONALPTE LTD., NEW YORGuangzhouTextilesHoldings提示次數(shù)一次二次(10)2003年5月7日用什么作用(托收中的匯票) Due 13th, July,2004 是什么時(shí)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 力匯票的到期日(11)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(12)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)讓假設(shè)收款人遭到拒付,在追索時(shí)應(yīng)注意哪些事項(xiàng)1 .法定期限內(nèi),提示匯票；2 .法定期限內(nèi),發(fā)出退

7、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(14)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,僅是或用債務(wù)人.(15)收款人于匯票承兌當(dāng)天請(qǐng)承兌彳M Midland Bank Ltd 做貼現(xiàn),銀行按6% .計(jì)息,計(jì)算貼現(xiàn)息和凈款.(信用證中的匯票)禾I息=56400 * 90/365 * 6%凈款=56400-56400 * 90/365* 6%二客戶提交匯票委托銀行收款,銀行對(duì)匯票有效性進(jìn)行判斷并給予客戶建議.匯

8、票的無條件支付命令成效/無效建議 Pay to A Corp. two thousand US dollarsproviding the goods in compliance with salescontract No. 123.無效條件刪除 Pay to A Co. the sum of five thousand SterlingPounds on condition that goods have been shipped on board before 23,December.無效條件刪除(3)At sight pay to the order of A Co. the sum of

9、 one hundred thousand Japanese Yen drawn against shipment of 20 bales of cotton from Guangzhou to Tokyo.成效(4)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, 2004.成效 Pay to A Co

10、. 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.成效 Pay to A Co. four thousand US dollars by ten installments.無效應(yīng)增加分期付款的次數(shù)、付款金額、付款時(shí)間的規(guī)定 Pay to A Co. five thousand Sterling Pounds c

11、onverted into US dollars equivalent.無效應(yīng)增加匯率三根據(jù)所給條件填寫匯票.匯票工程匯匯票二匯票三 Date andplaceofissue10/Jan./2004,Changsha17/Nov./2004,Tokyo25/Feb./2003,GuangzhouTenorone month after dateAt 90 days after sighton demand PayeeAgriculturalBankof China, HunanCREDIT SUISSE,TOKYO, BRANCHChinaNationalAnimal By-products

12、Imp.& Exp. Corp., Guangzhou(4)AmountGBP21,J ¥7,082,USD34, DraweeAAAGroup Co., Ltd.,LondonBank of China,Guangdong BranchFirst National Bank of Chicago(6) DrawerThe Hunan Arts &Crafts Imp.& Exp.CompanyTOYOTATSUSHOCORPORATION)ChinaNationalAnimal By-products Imp.& Exp. Corp.,Guangzh

13、ou Branch DrawnclauseDrawn against 1000 boxes of glass brick from Changsha to LondonDrawn against LC No. 235GD201 issued by Bank of China, Guangdong Branch,dated20/Oct., 2004Drawn against LC No. 2431/221 issued byFirst National Bank ofChicago,dated20/Dec.,20021、匯票Exchange for GBP21,10th, Jan, 2004,

14、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 TWENTYONETHOUSANDHREEHUNDREANDFIFTTY STERLINGPOUNDS(Amount in words)Drawn against 1,000 boxes of glass br

15、icks from Changsha to LondonTo AAA Group Co., Ltd., London For Hunan Arts & Crafts Imp. &Exp. CompanyAuthorized Signature(s)2、匯票二:Exchange for JY7,082,17th, Nov., 2004, TokyoDrawn undejagainst LC No. 235GD201 issued by Bank of China, GuangdongBranch,dated 20/Oct., 2004At 90 days after sight

16、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 BranchForTOYOTATSUSHORPORATICAuthorized Signature(s)3、匯票三:Exchange for USD34,25TH, Feb., 2003, GuangzhouAt On demand sight of th

17、is Second Bill of Exchange (First unpaid)pay to China National Animal By-products Imp.& Exp. Corp., GuangzhouLARSor orderthe sum of THIRTY FOUR THOUSAND FOUR HUNDRED AND EIGHTY SIX US DOLAND SEVENTY EIGHT CENTSDrawn against LC No. 2431/221issued by First National Bank of Chicago,dated20/Dec.,200

18、2To First National Bank of ChicagoForChina National Animal By-productsImp.& Exp. Corp., Guangzhou BranchAuthorized Signature(s)四GUANGDONG IMP. & EXP. CORPORATION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(jì)算并填寫匯票到期日.Exchange for USD60,Guangzhou, 20th, Mar., 2003D/A At 30 days after sight of t

19、his First bill of exchange(Second unpaid)Pay to the order of The Construction Bank of China the sum of US DOLLARS SIXTY THOUSAND TWO HUNDRED ANDTHIRTY FOUR ONLYDrawn against shipment of 20 cartons of Cashmere Coats from Guangzhou to NewFor and on behalf ofYork for collection909 ABBOTT DRIVE DMAHATo

20、ARRON FERER & SONS CO.GUANGDONG IMP. & EXP. CORPORATIONMEBRASKA 68102 USAAuthorized Signature(s)ACCEPTED28th, Mar., 2003Payable at Bank ofAmericaFor 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(4) At 60 days afte

21、r date5月19日(5) At one and half a month afterdate5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 o

22、rder ofA CompanyPay to the orderof D CompanyFor: A CompanySigned:李華For:D CompanySigned:John交付deliverPay to GCompanyonlyFor:F CompanyAnniePay to bearer交付交付交付交付Pay to A Companyonly2、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(jìn)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 f

23、or USD49,Guangzhou,2nd, Oct., 2003At * sight pay to ourselvesor orderTo B CompanyFor :A Company,New YorkGuangzhou,China匯票反面For :A Company, Guangzhou,China張品Pay to CITI Bank of America for collection張品Authorized Signature(s)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

24、代收行.Exchange for USD49,Guangzhou,2nd,Oct., 2003At * sight pay to Industrial and Commercial Bank of China, Guangdongor orderthe sum of FORTY NINE THOUSAND TWO HUNDRED AND SEVENTY ONE US DOLLARSTo B CompanyFor :A Company,New YorkGuangzhou,China匯票反面Pay to Citi bank of America for collection張品Authorized

25、 Signature(s)the sum of FORTY NINE THOUSAND TWO HUNDRED AND SEVENTY ONE US DOLLARSFor 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 London提示匯票承兌時(shí),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 f

26、or USD428, Shanghai,16th, Mar., 2003At 60 days after sight pay to the order of A Company the sum of Four Hundred Twenty Eight ThousandThree hundred and Fourteen US dollarsTo B CompanyFor :C Company,LondonGuangzhou, ChinaAuthorized 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A(yù)CCEPTED26th, Mar.,

27、2003Payable at the arrival of goods at destinationFor:B Company, LondonSigned:Exchange for USD428, Shanghai,16th, Mar., 2003At 60 days after sight pay to the order of A Company the sum of Four Hundred Twenty Eight ThousandThree hundred and Fourteen US dollarsTo B CompanyFor :C Company,LondonGuangzho

28、u, ChinaAuthorized Signature(s)3、付款人于3月26日在匯票左面作出局部承兌：僅付匯票金額的80%ACCEPTED26th, Mar., 2003Payable at 80% of the draftFor:B Company, LondonSigned:Exchange for USD428, Shanghai,16th, Mar., 2003At 60 days after sight pay to the order of A Company the sum of Four Hundred Twenty Eight ThousandThree hundred

29、 and Fourteen US dollarsTo B CompanyFor :C Company,LondonGuangzhou , ChinaAuthorized 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.ACCEPTED26th, Mar., 2003Payable atMidland BankFor:B Company, LondonSigned:Exchange for USD428, Shanghai,16th, Mar., 2003At 60 days after sight pay to the order

30、 of A Company the sum of Four Hundred Twenty Eight ThousandThree hundredand Fourteen US dollarsTo B CompanyFor :C Company,LondonGuangzhou, ChinaAuthorized Signature(s)90天付款.5、付款人于3月26日在匯票左面作出承兌,延遲付款時(shí)間為“見票后ACCEPTED26th, Mar., 2003Payable at 90 days after sightFor:B Company, LondonSigned:Exchange for

31、USD428, Shanghai,16th, Mar., 2003At 60 days after sight pay to the order of A Companythe sum of Four Hundred Twenty Eight ThousandThree hundredand Fourteen US dollarsTo B CompanyFor :C Company,LondonGuangzhou, ChinaAuthorized Signature(s)6、Standard Chartered Bank Ltd. Hong Kong 于 2003 年 11 月 26 日承兌下

32、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, Guangzhou,20 th, November, 2003At 30 days after sight pay to the order of Bank of China Guangdongthe sum of Eleven Thousand Two hundred Fifty HK dollarsDrawn under L/C No. issued by Standard Chartered Bank Ltd.dated 20, Oct., 200

33、3To Standard Chartered Bank Ltd. For Guangdong Imp& Exp Co.Hong KongGuangzhouAuthorized Signature(s)STANDARD CHARTERED BANK LTD.ACCEPTANCE NOTICEHong Kong, 26 th, Nov.To Bank of China GuangdongWe give you below details of draft accepted by ourselves:Your Ref No.DrawerAmountDueRemarkNo. 11889/54G

34、uangdongImp& ExpCo.,GuangzhouHKD11,26th,Dec.,2003For Standard Chartered Bank Ltd.Authorized Signature(s)二、本票(一)客戶向銀行提交本票,按本票必要工程和所給問題對(duì)其進(jìn)行審核和處理.1、銀行本票Promissory Note for USD1, Boston, 4th, June,2002On demand we promise to pay tothe order of bearerthe sum of ONE THOUSAND US DOLLARSPayable at Bosto

35、n For: First National Bank of BostonAuthorized Signature(s)2、商業(yè)本票USD100,Haverty FurnitureCompaniesAtlanta 6,Oct., 2002AT SEVENTY DAYS AFTER DATE WE PROMISE TO PAY TOTHE ORDER OF BEARER *THE SUM OF ONE HUNDRED THOUSAND US DOLLARSPAYABLE AT FULTON NATIONAL BANK, MAIN OFFICE, ATLANTA, GEORGIAVALUE RECE

36、IVEDHAVERTY FURNITURECO.Authorized Signature(s)DUE 15, DEC., 2002工程、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(diǎn)First National Bankof BostonHAVERTY FURNITURE CO出票地點(diǎn)和日期Boston, 4th, June,2002Atlanta 6,Oct., 2002付款時(shí)間On demandAT SEVENTY DAYS AFTERDATE付款金額U

37、SD1,USD100,付款地點(diǎn)BostonAtlanta提示次數(shù)1次1次(10)主債務(wù)人First National Bankof BostonHAVERTY FURNITURE CO(二)根據(jù)所給條件填寫本票.(l)Amount£ 3,(2) Date and place of issue8/August/2003 , Guangzhou, ChinaTenorAt 90 days after date(4) MakerGuangdong Imp. & Exp. Co., Guangzhou PayeeChemicals Import & Export Compan

38、y LondonPromissory Note for £ 3,(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 topay to Chemicals Import & Export Company London or orderthe sum of THREE THOUSAND TWENTY

39、 SIX STERLING POUNDSFOR VALUE RECEIVEDPayable at GuangzhouGuangdongImp. & Exp. Co., GuangzhouSignature(s)and full address ofmaker三、支票(一)客戶向銀行提交支票,按支票工程和所給問題對(duì)其進(jìn)行審核和處理.CheckNew York, 16 th, Dec., 2003 _Pay to the order of Toyota Company the sum of five thousand US dollarsUSD5,00000To Bank of New Y

40、orkFor BBB Corp., New YorkNew YorkAuthorizedSignature(s)支票字樣Check無條件支付命令Pay to出票日期及出票地點(diǎn)New York, 16 th, 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(hào)(10)提示次數(shù)1次(11)Bank of NewYork, New York 與 “ BBB Corp., New York 之 間啟何關(guān)系支票賬戶行和支

41、票存款客戶二根據(jù)所給條件填寫支票.(1) DrawerThames Enterprises Ltd., London DraweeThe National Westminster Bank Ltd., London PayeePhilips Hong Kong(4) Date and place of issue07/01/2001 , London(5) AmountGBP79,014ChequeLondon ,7th, Jan., 2001The National Westminster Bank Ltd., LondonPay tothe sum ofPOUNDSthe order of

42、 Philips Hong Kong SEVENTY NINE THOUSANDFOURTEENSTERLING , GBP79,014LondonFor and on behalf of ThamesEnterprises Ltd.,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 Negotiable2、收款人在支票上特別劃線,委托 Bank ofEast Asia, Guangzhou做光票托收；3、Bank of East Asia,Guangzhou在支票上再特別劃線,委托 Bank of East Asia, New

43、 York 代收票款.Not NegotiableCheck New York, 20th, Mar., 2002AMERICAN EXPRESS BANK LTD.,NEW YORKPay tothe order of AAA Company,Guangzhouthe sum of Six Thousand US Dollars USD6 000 00To American Express Bank Ltd. For and on behalf ofNew YorkFunda Electricity Supply Co.Ltd.Authorized Signature(s)Pay to Ba

44、nk of East Asia, GuangzhouPay to Bank of East Asia, New York for collection實(shí)驗(yàn)評(píng)價(jià)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(shí)驗(yàn)2.匯款結(jié)算業(yè)務(wù)實(shí)驗(yàn)工程實(shí)驗(yàn)?zāi)繕?biāo)1、匯款申請(qǐng)書填寫完整、準(zhǔn)確性的審核.2根據(jù)匯款申請(qǐng)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.實(shí)驗(yàn)要求1、作為匯出行審查匯款申請(qǐng)書的填寫.2、作為匯出行根據(jù)所給匯款申請(qǐng)書繕制電

45、匯業(yè)務(wù)中匯款電報(bào).3、作為匯出行根據(jù)所給匯款申請(qǐng)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.實(shí)驗(yàn)素材一、匯款申請(qǐng)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(qǐng)書,匯出行按所給問題審核匯款申請(qǐng)書.匯出匯款申請(qǐng)書代支款憑證APPLICATION FOR OU

46、TWARDREMITTANCE致：中國農(nóng)業(yè)銀行廣州 分行TO:THE AGRICULTURAL BANK OF CHINA日期 DATE: 2003 年3月8日茲委托貴行辦理以下匯款.I/We hereby request you to effect the followingremittance.X電匯口信匯 口票匯付款地點(diǎn)T/T M/T D/D Drawn on:銀行編號(hào)查詢時(shí)請(qǐng)引述Ref No. TT96785收款人Beneficiary ' s nameUnitedTradingCompanyHong Kong幣別及金額Curr.& Amt.HK Dollars 20,

47、及地址& address70 Wing Tai Road,Chai Wan Hong Kong賬號(hào)A/C No.0709專艮行填寫欄 BANK USE ONLY收款銀行Beneficiary ' s BankPO SANG BANK LTD.匯率(Rate)及地址& addressHONG KONG等值人民幣Equivalent in¥匯款人By order ofCHINA NAT. METALS &MINERALS I/E CORP.手續(xù)費(fèi)(Commission)附言Details of PaymentCOMMUNDER S/C NO.CT0011-

48、01郵電費(fèi)(Postage &Cable)其它費(fèi)用(OtherCharges)合計(jì)國外銀行的一切費(fèi)用由我方_/收款人負(fù)擔(dān)(如無說明由收款人負(fù)擔(dān)).匯款全過程均以電傳形式通知.All foreign bank ' s charges a re to be borne by us/payee(if not specified, all charges are to be borne by payee). All parties in the channel are advised by telex.請(qǐng)付敝賬(debit my/our account) ,賬號(hào)(a/c No.)茲附支

49、票(enclose my/our cheque) ,號(hào)為(No.)付款行(Drawn on)XJffi金支付(I/We pay cash herewith) . 聯(lián)系 (TEL)申請(qǐng)人簽章張青Applicant ' sStamp&Signature經(jīng)辦：會(huì)計(jì)：復(fù)核：記賬:匯款方式電匯匯款人公司名稱CHINANAT. METALS& MINERALSI/E CORP.收款人公司名稱、地址United Trading Company , Hong Kong匯款金額HKD 20,款項(xiàng)用途COMM. UNDER S/C NO. CT0011-01銀行費(fèi)用由哪方支付國外銀行的一切

50、費(fèi)用由收款人負(fù)擔(dān)匯款當(dāng)日港幣現(xiàn)鈔價(jià)為91,港幣現(xiàn)匯價(jià)為87,匯款人應(yīng)提交多少港幣現(xiàn)鈔給銀行20,*銀行在哪些情況下可免責(zé)經(jīng)后P29頁匯秋申請(qǐng)書目面條款在我國現(xiàn)行外匯治理規(guī)定卜,匯款人辦理匯款業(yè)務(wù)時(shí)應(yīng)注意哪些事項(xiàng)參看P27頁匯出行處理環(huán)節(jié)二、電匯中的匯款電文一匯出行與匯入行根據(jù)電匯中所給匯出匯款和匯入?yún)R款電文,將匯款業(yè)務(wù)指示內(nèi)容填列出來.1、電文一：匯出匯款FM: HONGKONG AND SHANGHAI BANKING CORPORATION LTD. HONG KONGTO: THE AGRICULTURAL BANK OF CHINA GUANGZHOUDATE: 8TH JUNETES

51、T 2876A OUR REF TT200498PLS PAY HKD34000. VALUE 8 JUNE TO ACCOUNT NO. 4-128 FAVOUR PRECISION PHOTOEQUIPMENLTD. JINXING BUILDING22 GUANGZHOM£SSAGEOMMUNDE*/C NO. 87364ORDER COVER WE HAVE CREDITED YOUR ACCOUNT WITH US.2、電文二：匯入?yún)R款PCBCCNBJBOFAUS3NMT100 CUSTOMER TRANSFERTRANS. REF:20: 180TT09266VAL/CU

52、R/AMOUNT:32A: 990712 USD31,ORDERING CUSTOMER:50: United Prosperity Enterprise, Inc,Tortol; British Virgin IslandsORDERING BANK:52: Midland Bank Ltd., LondonACCOUNT WITH:57A: BK OF CHINABENEFICIARY:59: Huayu Engine Manufacturing Co. Ltd.DETAILS OF PMT:70: Contract GH680-23DETAILS OF CHARGES:71A: BENB

53、ANK TO BANK INF:72: REIBURSE WITH BK OF NKY NY3、電文三：匯入?yún)R款FM: BANK OF AMERICA, NEW YORKTO: INDUSTRIAL AND COMMERCIAL BANK OF CHIN AGUANGDONG BRANCHDATE: 14TH , OCTTEST 87593 OUR REF TT10908-04PLS PAY USD38000. VALUE 14, OCT. TO GUANGDONG CEREALS OIL N FOODSTUFFS I/EGROU必ORP.VIA A/C NO. 9 BEING PROCEED

54、SNDERS/C NO. CT89768 ORDERVIN FOODCO. LTD. COVER CREDITED YOUR . ACCOUNT審核內(nèi)容電文電文一電文一電文二匯出行HONGKONG ANDSHANGHAI BANKINGCORPORATIONLTD.HONG KONGMidlandBankLtd., LondonBANKOFAMERICA,NEW YORK匯入行THE AGRICULTURABANK OF CHINAGUANGZHOULPCBCCNBJINDUSTRIAL ANDCOMMERCIAIBANKOF CHINA ,GUANGDONGBRANCH發(fā)電日期8TH JUNE99071214TH , OCT餡'押、匯私編力TEST2876A OURREFTT200498180TT09266TES