國(guó)際結(jié)算實(shí)驗(yàn)一答案—票據(jù)

1、實(shí)驗(yàn)素材一票據(jù)答案一、匯票     （一）客戶向銀行提交匯票，按匯票必要項(xiàng)目和所給問(wèn)題對(duì)其進(jìn)行審核和處理。  種類項(xiàng)目、問(wèn)題托收中的匯票信用證中的匯票(1)匯票字樣 Bill of exchange Exchange (2)無(wú)條件支付命令Pay to Pay to(3)出票地點(diǎn)和日期 New York 7,May,2003 Guangzhou5，April，2004(4)付款時(shí)間(付款期限) 即期付款，見(jiàn)票即付 見(jiàn)票后90天遠(yuǎn)期付款(5)付款金額 USD2

2、50，000大小寫不一致GBP56,400.00大小寫一致(6)付款人名稱和付款地點(diǎn)China,Guangdong, IMP, Corp.Guangzhou Midland Bank Ltd., London(7)收款人名稱the order of Bank of America N.T.&S.A.the order of Ourselves(Guangzhou Textiles Holdings)(8)出票人名稱和簽字 Novus International PTE Ltd., New York無(wú)簽字 Guangzhou Textiles Ho

3、ldings無(wú)簽字(9)提示次數(shù)  一次（提示付款） 兩次（提示承兌、提示付款）(10)問(wèn)題：2003年5月7日有什么作用（托收中的匯票）？“Due 13, July,2004”是什么時(shí)間（信用證中的匯票）？可確定出票人再簽發(fā)匯票時(shí)有無(wú)行為能力；可用來(lái)計(jì)算匯票到期日及利息的起算日等；可確定有些匯票提示獲追索的有效期限。 到期日(11)匯票生效以哪國(guó)法律為準(zhǔn)？ 美國(guó)中國(guó)(12)匯票的轉(zhuǎn)讓和轉(zhuǎn)讓方式 指示性抬頭，可背書(shū)轉(zhuǎn)讓指示性抬頭，可背書(shū)轉(zhuǎn)讓 (13)若收款人遭到拒付，在追索時(shí)應(yīng)注意哪些事項(xiàng)？做退票通知、拒絕證書(shū)（有效期內(nèi)）、無(wú)追索權(quán)的

4、不追索。做退票通知、拒絕證書(shū)（有效期內(nèi)）、無(wú)追索權(quán)的不追索。(14)匯票出票后、未承兌前，Midland Bank Ltd.，London是否為匯票的主債務(wù)人（信用證中的匯票）？  不是(15)收款人于匯票承兌當(dāng)天請(qǐng)承兌行Midland Bank Ltd.做貼現(xiàn)，銀行按6% p.a.計(jì)息，計(jì)算貼現(xiàn)息和凈款（信用證中的匯票）。  貼現(xiàn)息GBP 846凈款 GBP 55554     （二）客戶提交匯票委托銀行收款，銀行對(duì)匯票有效性進(jìn)行判斷并給客戶提出建議。匯票的無(wú)條件支付命令有效/無(wú)效建議（）Pay to

5、A Corp. two thousand US dollars providing the goods in compliance with sales contract No. 123. 無(wú)效 Pay to A Corp. two thousand US dollars(2)Pay to A Co. the sum of five thousand Sterling Pounds on condition that goods have been shipped on board before 23,December. 無(wú)效 Pay to A Co.

6、the sum of five thousand Sterling Pounds(3)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 (4)At 30 days after sight pay to the order of Bank of China the sum of two hundred thousand US

7、 dollars drawn under LC No. 1234 issued by Bank of New York dated on 20, August, 2004. 有效 (5)Pay to A Co. one thousand US dollars out of our No. 345 account. 無(wú)效 Pay to A Co. one thousand US dollars(6)Pay to A Co. three thousand US dollars plus interest at 5% from the date here of

8、 to the date of payment. 有效 (7)Pay to A Co. four thousand US dollars by ten installments. 無(wú)效 明確分期付款的具體操作方法(8)Pay to A Co. five thousand Sterling Pounds converted into US dollars equivalent. 無(wú)效 注明匯率     （三）根據(jù)所給條件填寫匯票。     

9、;1.匯票一：Due 10,Jan,2004Exchange for GBP21,350.00Changsha,10，Jan, 2004At one month after date  sight of this First Bill of Exchange (Second unpaid)pay to Agricultural Bank of China, Hunan or order the sum of GBP Twenty One Thousand Three Hundred and Fifty only Drawn&

10、#160;against 1 000 boxes of glass bricks from Changsha toLondonTo AAA Group Co., Ltd., London For Hunan Arts & Crafts Imp.& Exp. Company Authorized Signature(s)2. 匯票二：Exchange forJ￥7,082,000.00 Tokyo， 17th，Nov，2004At 90 days after sight of this First Bill of Exc

11、hange(Second unpaid)pay to  CREDIT SUISSE,TOKYO, BRANCH    or orderthe sum of Japanese Yen  Seven Million Eighty Two Thousand onlyDrawn under LC No. 235GD201 issued by Bank of China, Guangdong Branch, dated 20/Oct., 2004To Bank of China,Guangdong Branch &

12、#160;      For TOYOTA TSUSHO CORPORATION     Authorized Signature(s)3. 匯票三：Exchange forUSD34,486.78 Guangzhou ，25th，F(xiàn)ebruary，2003At*sight of this Second Bill of Exchange (First unpaid)pay to China National Animal By-products Imp.&

13、amp; Exp. Corp.,Guangzhouor orderthe sum of U.S dollar thirty four thousand four hundred and eighty six point seven eight Drawn under LC No. 2431/221 issued by First National Bank of Chicago, dated 20/Dec.,2002       To First National Bank,Chicago

14、60;   For Guangzhou, China National AnimalBy-products Imp.& Exp. Corp., 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(jì)算并填寫匯票到期日。 匯票期限到期日(1)At 30 days after sight  Apr. 27(2)At 30 d

15、ays from sight  Apr. 27(3)At 30 days after date  Apr. 19(4)At 60 days after date  May. 19(5)At one and half a month after date  May. 5    （五）根據(jù)條件進(jìn)行匯票的轉(zhuǎn)讓并加注必要的背書(shū)。     1.收款人將匯票記名背書(shū)轉(zhuǎn)讓給D Company，D Company空白背書(shū)轉(zhuǎn)讓給E Company，E Company交付轉(zhuǎn)讓

16、給F Company，F(xiàn) Company限制背書(shū)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 Company李華For D CompanyJohnPay to G Company onlyFor F CompanyAnniePay to bearerPay to the order of

17、 D Company或交付For D CompanyJohn或交付 交付Pay to G Company onlyFor F CompanyAnnie或交付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(guó)工商銀行廣東省分行，有權(quán)簽字人為李源，代收行為美國(guó)花旗銀行，進(jìn)口公司為美國(guó)B公司。     (1)開(kāi)立己收匯票，收款公司記名背書(shū)轉(zhuǎn)讓給托收行，托收行空白背書(shū)給代

18、收行。Exchange for  USD49,271.00Guangzhou , 2, Oct., 2003 At * sight pay to           ourselves         or orderthe sum of   forty-nine thousand and two hundred se

19、venty one USD onlyTo B Company    New YorkFor A Company     Guangzhou, China       張品          Authorized Signature(s)     匯票背面 Pay to Industrial

20、 and Commercial Bank of China. Guangzhou Branch for collectionFor A Company Guangzhou, China張品For Industrial and Commercial Bank of China. Guangzhou Branch for collection李源     (2)匯票以托收行作為指示性抬頭，托收行記名背書(shū)給代收行。Exchange for  USD49,271.00Guangzhou , 2, Oct., 20

21、03 At * sight pay to     Industrial and Commercial Bank of China.the sum of   forty-nine thousand and two hundred seventy one USD  onlyTo B Company    New YorkFor A Company     Guangzhou, China   

22、;    張品          Authorized Signature(s)     匯票背面 Pay to for collection  For ICBC Guangdong Branch    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)

23、，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 March 2003FOR B CompanyLondonSIGNATURE Exchange for USD428,314.00 Shanghai ,16, Mar. ,2003  At 60 days after sight pay to the order of A Company the sum of Four Hundred Twenty Eight Thousand 

24、 Three Hundred and Fourteen US dollars To B Company    London For C Company     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”。ACCEPTED26,MARCH,2003providing the goods arrived at destinationFOR B Company

25、LondonSIGNATURE Exchange for USD428,314.00 Shanghai ,16, Mar. ,2003  At 60 days after sight pay to the order of A Company the sum of Four Hundred Twenty Eight Thousand  Three Hundred and Fourteen US dollars To B Company    London For C Company     Gu

26、angzhou, 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%。ACCEPTED26,MARCH,2003Payable 80% of the sum of Four Hundred Twenty Eight Thousand Three Hundred and Fourteen US dollarsFOR B CompanyLondonSIGNATURE Exchange for USD428,314.00 Shanghai ,16, Mar.

27、 ,2003  At 60 days after sight pay to the order of A Company the sum of Four Hundred Twenty Eight Thousand  Three Hundred and Fourteen US dollars To B Company    London For C Company     Guangzhou, China Authorized Signature(s)    

28、0;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。ACCEPTED26,MARCH,2003Payable at Midland BankFOR B CompanyLondonSIGNATURE Exchange for USD428,314.00 Shanghai ,16, Mar. ,2003  At 60 days after sight pay to the order of A Company the sum of Four Hundred Twenty Eight Thousand  Three Hundred

29、 and Fourteen US dollars To B Company    London For C Company     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(shí)間為“見(jiàn)票后90天付款”。ACCEPTED26,MARCH,2003AT 90 DAYS AFTER SIGHTFOR B CompanyLondonSIGNATURE Exchange for 

30、USD428,314.00 Shanghai ,16, Mar. ,2003  At 60 days after sight pay to the order of A Company the sum of Four Hundred Twenty Eight Thousand  Three Hundred and Fourteen US dollars To B Company    London For C Company     Guangzhou, China Authorized Signatur

31、e(s)     二、本票     （一）客戶向銀行提交本票，按本票必要項(xiàng)目和所給問(wèn)題對(duì)其進(jìn)行審核和處理。     1.銀行本票Promissory Note for USD1,000.00Boston, 4, June,2002 On       demand        we promise to pay to&

32、#160;the order of        bearer       the sum of        ONE THOUSAND US DOLLARS               Payable at Boston For First National

33、 Bank of Boston                                Authorized Signature(s)     2.商業(yè)本票 USD100,000.00  Haverty Furniture

34、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         

35、 PAYABLE AT FULTON NATIONAL BANK, MAIN OFFICE, ATLANTA, GEORGIAVALUE RECEIVED HAVERTY FURNITURE CO.                                  &#

36、160; DUE 15, DEC., 2002 Authorized Signature(s)銀行本票商業(yè)本票(1)本票字樣 Promissory Note Promissory Note(2)無(wú)條件支付承諾 Promise to pay Promise to pay(3)收款人名稱 bearer   bearer  (4)付款人名稱和付款地點(diǎn) First National Bank of BostonBoston Haverty furniture co.Atlanta(5

37、)出票地點(diǎn)和日期 Boston, 4, June,2002   Atlanta 6, Oct.，2002(6)付款時(shí)間 On demand 見(jiàn)票即付出票后天付款，不遲于15,Dec.，2002(7)付款金額 USD1,000.00ONE HUNDRED THOUSAND US DOLLARS USD100,000.00 ONE HUNDRED THOUSAND US DOLLARS(8)付款地點(diǎn) BostonFulton national bank, main office, Atlanta, Georg

38、ia(9)提示次數(shù) 無(wú)無(wú)（或者一次） (10)主債務(wù)人 First National Bank of Boston Haverty furniture co.     （二）根據(jù)所給條件填寫本票。(1)Amount3,026.00(2)Date and place of issue8/August/2003，Guangzhou, China(3)TenorAt 90 days after date(4)MakerGuangdong Imp. & Exp. Co., Guangzhou(5)Paye

39、eChemicals Import & Export Company London Promissory Note for  GBP 3,026.00        Guangzhou ,China  , 8, August  ,2003  On At 90 days after date          against this promise

40、note I(we) promise to pay to  Chemicals Import & Export Company London   or orderthe sum of   GBP THREE THOUSAND AND TWENTY SIX ONLY                    

41、0;                                              FOR VALUE RECEIVED

42、0;                                                 

43、0;        Payable at   Guangzhou, China           Guangdong Imp. & Exp. Co., Guangzhou         Signature(s) and full address of maker三、支票   &

44、#160; （一）客戶向銀行提交支票，按支票項(xiàng)目和所給問(wèn)題對(duì)其進(jìn)行審核和處理。 Check No.26-37-846 New York, 16, Dec., 2003Pay to the order of Toyota Company the sum of five thousand US dollarsUSD5,000.00To Bank of New York       New YorkFor BBB Corp., New York      

45、60;                           Authorized Signature(s)(1)支票字樣Check(2)無(wú)條件支付命令Pay to(3)出票日期及出票地點(diǎn)New York, 16, Dec., 2003(4)付款金額USD5,000.00 five thousand US dollars(5)付款期限On

46、demand (6)出票人BBB Corp., New York(7)收款人Toyota Company(8)付款人Bank of New York(9)支票號(hào)碼No.26-37-846 (10)提示次數(shù)1(11)“Bank of New York, New York”與“BBB Corp., New York”之間有何關(guān)系？“Bank of New York, New York”為“BBB Corp., New York”帳戶行     （二）根據(jù)所給條件填寫支票。(1)DrawerThames Enterprises Ltd., London(2)Dra