外貿(mào)英語,匯票課件

1、Exchange Original No. Exchange for At sight of this first of exchange (second of the same tenor and date unpaid). pay to the order of The sum of Drawn under To signature of drawer ,1,學(xué)習(xí)交流PPT,Definition 匯票是一個人向另一個人簽發(fā)的，要求即期或在將來的固定時間，或可以確定的時間，對某人或其指定的人或持票人支付一定金額的無條件的書面支付命令,2,學(xué)習(xí)交流PPT,Definition A bill o

2、f exchange is an unconditional order in writing, addressed by one person to another, signed by the person giving it, requiring the person to whom it is addressed to pay on demand or at a fixed or determinable future time a sum certain in money to the order of a specified person, or to bearer.,3,學(xué)習(xí)交流

3、PPT,First exchange (second being unpaid) 付一不付二 Second exchange (first being unpaid) 付二不付一,4,學(xué)習(xí)交流PPT,parties,Drawer 出票人 Drawee 受票人、付款人 Payee 收款人（一般為銀行） Endorsement,5,學(xué)習(xí)交流PPT,根據(jù)日內(nèi)瓦統(tǒng)一法的規(guī)定匯票必須具有下列項目內(nèi)容：,1、“exchange”（Bill of Exchange/Draft） 2、Certain Amount in Figures and in Words 3、date and place of issu

4、e 4、tenor 5、payee 6、drawee/payer (to ) 7、signature of the drawer 8、drawn under clause,6,學(xué)習(xí)交流PPT,Certain Amount in Figures and in Words,嚴格按照信用證規(guī)定填寫： draft for 100% invoice value draft cover full invoice value 1、amount in figures 位于 exchange for 后 ：如 USD 1450.80 2、amount in words 位于the sum后：如 SAY UNIT

5、ED STATES DOLLARS ONE THOUSAND FOUR HUNDRED AND FIFTY CENTS EIGHTY ONLY (計1450.80美元整) 關(guān)于零頭：cent eighty ; point eighty,7,學(xué)習(xí)交流PPT,tenor,(1) Sight draft: at * sight ; at-sight (2) Time draft: at 30 days sight 根據(jù)來證的要求分為不同種類的匯票 a、draft at 180 days sight （以 ？為遠期匯票起算日） b、we hereby issue our irrevocable doc

6、umentary letter of credit no. *available by draft at 60days after B/L date.(以？為遠期匯票起算日) c、draft at 60 days from invoice date(以？日期為匯票起算日),8,學(xué)習(xí)交流PPT,payee,來證要求（限制議付） Negotiations are restricted to Bank of China only Pay to the order of Bank of China. 如選擇中國銀行山東分行為收款人 Bank of China Shandong Branch.,9,學(xué)習(xí)

7、交流PPT,drawn under clause,Drawn under +name of the opening Bank+L/C No.+opening date 如： Drawn under Bank of China, London an irrevocable letter of credit No.123 dated June 15th, 2004,10,學(xué)習(xí)交流PPT,PAYEE,(1)限制性抬頭 pay A co. only (2) 指示性抬頭 pay to the order of A co. (3) 持票人抬頭（來人抬頭） pay bearer endorsement,11

8、,學(xué)習(xí)交流PPT,Categories,bankers draft commercial draft Clean Bill Documentary Bill,12,學(xué)習(xí)交流PPT,實訓(xùn)（根據(jù)以下條件繕制一張匯票）,江西天星進出口公司出口一批貨物到新加坡，進口方為G.T.LTD.，支付方式為即期信用證，開證行為國華商業(yè)銀行新加坡分行（THE CHINA STATE COMMERCIAL BANK SINGAPORE） 信用證號碼：072328 開證日期：2009年12月6日 發(fā)票號碼：980145 商業(yè)發(fā)票金額：34218美元 議付行：中行南昌分行 出票日期：2010年1月30日,13,學(xué)習(xí)交流PPT,980145 JIANGXI, CHINA JAN, 30TH, 2010 USD 34218.00 *(-) BANK OF CHINA NANCHANG BRANCH SAY U.S DOLLARS THIRTY FOUR THOUSANDS TWO HUNDRED AND EIGHTEEN ONLY CHINA STATE COMMERCIAL BANK SINGAPORE