国际结算实验一答案票据1

1、实验素材、汇票(一) 客户向银行提交汇票，按汇票必要项目和所给问题对其进行审核和处理。项目、问题托收中的汇票信用证中的汇票(1)汇票字样Bill of excha ngeExchange(2)无条件支付命令Pay toPay to(3)出票地点和日期New York7,May,2003Guangzhou5，April，2004(4)付款时间即期付款，见票即付见票后90天付款(5)付款金额USD250 ，000大小写不一致GBP56,400.00大小写一致r(6)付款人名称和付款地点Chi na,Gua ngdo ng, IMP, Corp.GuangzhouMidla nd Bank Ltd.

2、,London(7)收款人名称the order of Bank of AmericaN.T.&S.A.the order ofOurselves(Gua ng zhouTextiles Holdi ngs)f(8)出票人名称和签字Novus In ternatio nal PTELtd., New Y ork无签字Guan gzhou TextilesHoldi ngs 无签字(9)提示次数一次两次(10)问题：2003年5月7日有什么作用(托收中的汇票)？“Due 13, July,2004 ”是什么时间(信用证中的汇票)？可确定出票人再签发汇票时有无 行为能力；可用来计算汇票到期 日及利

3、息的起算日等；可确定有 些汇票提示获追索的有效期限。到期日(11)汇票生效以哪国法律为准？美国中国(12)汇票的转让和转让方式指示性抬头，可背书转让指示性抬头，可背书转让(13)若收款人遭到拒付，在追索时应注 意哪些事项？做退票通知、拒绝证书(有效期 内)、无追索权的不追索。做退票通知、拒绝证书(有 效期内)、无追索权的不 追索。i(14)汇票出票后、未承兑前， Midland Ba nk Ltd. ，Lon don 是否为汇票的主 债务人(信用证中的汇票)？不是(15)收款人于汇票承兑当天请承兑行Midland Bank Ltd. 做贴现，银行按6%p.a .计息，计算贴现息和净款(信用证

4、中的汇票)。贴现息GBP 846净款 GBP 55554（二）客户提交汇票委托银行收款，银行对汇票有效性进行判断并给客户提出建议。汇票的无条件支付命令有效/无效建议(1) Pay to A Corp. two thousa nd US dollars p rovidi ng the goods in comp lia nee with sales con tract No. 123.无效Pay to A Corp. two thousa nd US dollars(2)Pay to A Co. the sum of five thousa nd Sterl ing Pounds on con

5、diti on that goods have bee n shi pped on board before 23,December.无效Pay to A Co. the sum of five thousand Sterl ing Pounds(3)At sight pay to the order of A Co. the sum of one hun dred thousa nd Japan ese Yen draw n aga inst shi pment of 20 bales of cott on from Guan gzhou to Tokyo.有效(4)At 30 days a

6、fter sight pay to the order of Bank of China the sum of two hun dred thousa nd US dollars draw n un der LC No. 1234 issued by Bank of New York dated on 20, August, 2004.有效(5)Pay to A Co. one thousa nd US dollars out of our No. 345 acco unt.无效Pay to A Co. one thousa nd US dollars Pay to A Co. three t

7、housa nd US dollars plus in terest at 5% from the date here of to the date of p ayme nt.有效 Pay to A Co. four thousa nd US dollars by ten in stallme nts.无效明确分期付款的 具体操作方法(8)Pay to A Co. five thousa nd Sterl ing Pounds con verted into US dollars equivale nt.无效注明汇率（三）根据所给条件填写汇票。1. 汇票一:Due 10,Ja n,2004 E

8、xchange forGBP21,350.00Changsha,10, Jan, 2004At one month after date sight of this First Bill of Excha nge (Sec ond unp aid) pay to Agricultural Bank of China, Hunanor orderthe sum ofGBP Twenty One Thousa nd Three Hun dred and Fifty onlyDrawn against 1 000 boxes of glass bricks from Changsha toLondo

9、nFor Hunan Arts & Crafts lmp.& Exp. CompanyTo AAA Group Co.,Ltd., LondonAuthorized Sign ature(s)2. 汇票二:Tokyo, 17th, Nov, 2004Excha nge for J Y 7,082,000.00At 90 days after sight of this First Bill of Excha nge(Sec ond unp aid)pay to CREDIT SUISSE,TOKYO, BRANCH or orderthe sum ofJapan ese YenSeve n M

10、illio n Eighty Two Thousa nd onlyDrawn under LCNo. 235GD201ssued by Bank of China, GuangdongBranch, dated 20/Oct., 2004To Bank of China,Gua ngdong BranchFor TOYOTA TSUSHO CORPORATIONAuthorized Sign ature(s)3. 汇票三:Excha nge forUSD34,486.78Guangzhou , 25, February , 2003At*sight of this Sec ond Bill o

11、f Excha nge (First unp aid)pay toChina Natio nal Ani mal By-p roducts lmp.& Exp. Corp.,Guangzhou or orderthe sum of U.S dollarthirty four thousa nd four hun dred and eighty six pointseve n eightDraw n un der LC No. 2431/221 issued by First Nati onal Bank of Chicago, dated20/Dec.,2002To First Nati on

12、al Bank,ChicagoFor Gua ng zhou, Chi na Nati onal An imalBy-products Imp. & Exp. Corp., BranchAuthorized Sign ature(s)（四）GUANGDONG IMP. & EXP. CORPORATION提交一张远期汇票委托银行收款,付款人承兑汇票后在票面加盖承兑章。根据所给汇票和条件在表格中计算并填写汇票到期日。汇票期限到期日(1)At 30 days after sightApr. 27(2)At 30 days from sightApr. 26(3)At 30 days after d

13、ateApr. 19(4)At 60 days after dateMay. 19(5)At one and half a month after dateMay. 5（五）根据条件进行汇票的转让并加注必要的背书。1. 收款人将汇票记名背书转让给 D Company , D Company 空白背书转让给Company ， E Company 交付转让给 F Company ， F Company 限制背书转让给Company。假设收款人公司有权签字人为李华，D Company 有权签字人为JohnCompany 有权签字人为 Mary ，G Company 有权签字人为 Annie。收款人写

14、法第一次转让第二次转让第三次 转让第四次转让Pay to the order of A CompanyPay to the order of D Company For A Company李华For DCompanyJoh n/Pay to G Company only For F Company Ann iePay to bearerPay to the order of D Company或交付For DCompanyJoh n或交付交付Pay to G Company only For F Company Ann ie或交付Pay to A Company on ly/ /2. 一笔托收

15、业务中，出口公司为广州市A公司，有权签字人为张品，托收行为中国工商银行广东省分行，有权签字人为李源，代收行为美国花旗银行，进口公司为美国公司。(1)开立己收汇票，收款公司记名背书转让给托收行，托收行空白背书给代收行。Excha nge for U Gua ngzhou , 2, Oct., 2003At * sight pay to ourselves or orderthe sum of forty-nine thousa nd and two hun dred seve nty one USD on lyTo B CompanyFor A CompanyGuan gzhou, China张

16、品New YorkAuthorized Sign ature(s)汇票背面Pay to In dustrial and Commercial Bank of China. Guan gzhou Branch for collectio nFor A CompanyGuan gzhou, China张品For I ndustrial and Commercial Bankof China. Guan gzhou Branch forcollect ion李源(2)汇票以托收行作为指示性抬头，托收行记名背书给代收行。Excha nge for U Gua ngzhou , 2, Oct., 200

17、3At * sight pay toIn dustrial a nd Commercial Bank of Chi na.the sum of forty-nine thousa nd and two hun dred seve nty one USD on lyTo B CompanyFor A CompanyGuan gzhou, China张品New YorkAuthorized Sign ature(s)汇票背面Pay to Citi Ba nk, U.S.Afor collect ionFor ICBC Gua ngdo ng Branch李源（六）汇票收款人 A Company 委

18、托银行向汇票付款人 B Com pany London提示汇票承兑时，付款人根据所给条件在汇票上进行承兑，银行审核承兑汇票。1.付款人于3月26日在汇票左面作出普通承兑。ACCEPTED26th March 2003 FOR B Com pany London SIGNATUREExcha nge for USD428,314.00Sha nghai ,16, Mar. ,2003At 60 days after sight pay to the order of A Compan the sum of Four Hun dred Twenty Eight Thousa ndThree Hun

19、 dred and Fourtee n US dollars To B CompanyLondonFor C CompanyGuan gzhou, ChinaAuthorized Sign ature(s)2.付款人于月26日在汇票左面作出有条件承兑，条件为 货物抵达目的地付款”。ACCEPTED 26,MARCH,2003 p rovidi ng the goods arrived at desti nati on FOR B Com pany London SIGNATUREExcha nge for USD428,314.00Sha nghai ,16, Mar. ,2003At 60

20、days after sight pay to the order of A Compan the sum of Four Hun dred Twenty Eight Thousa ndThree Hun dred and Fourtee n US dollars To B CompanyLondonFor C CompanyGuan gzhou, ChinaAuthorized Sign ature(s)3.付款人于3月26日在汇票左面作出部分承兑：仅付汇票金额的80% 。ACCEPTED 26,MARCH,2003 Payable 80% of the sum of Four Hun dr

21、ed Twenty Eight Thousa nd Three Hun dred and Fourtee n US dollarsFOR B Com pany London SIGNATUREExcha nge for USD428,314.00Sha nghai ,16, Mar. ,2003At 60 days after sight pay to the order of A Compan the sum of Four Hundred Twenty Eight ThousandThree Hun dred and Fourtee n US dollarsTo B CompanyLond

22、onFor C CompanyGuan gzhou, ChinaAuthorized Sign ature(s)4.付款人于3月26日在汇票左面作出承兑，指定由其账户行 Midland Bank 付款。ACCEPTED 26,MARCH,2003 Payable at Midla nd Bank FOR B Com pany London SIGNATUREExcha nge for USD428,314.00Sha nghai ,16, Mar. ,2003At 60 days after sight pay to the order of A Compan the sum of Four

23、Hun dred Twenty Eight Thousa ndThree Hundred and Fourteen US dollars To B CompanyLondonFor C CompanyGuan gzhou, ChinaAuthorized Sign ature(s)5.付款人于3月26日在汇票左面作出承兑，延迟付款时间为见票后90天付款”。ACCEPTED 26,MARCH,2003 AT 90 DAYS AFTER SIGHT FOR B Com pany London SIGNATUREExcha nge for USD428,314.00Sha nghai ,16, Ma

24、r. ,2003At 60 days after sight pay to the order of A Compan the sum of Four Hun dred Twenty Eight Thousa ndThree Hun dred and Fourtee n US dollarsTo B CompanyLondonFor C CompanyGuan gzhou, ChinaAuthorized Sign ature(s)二、本票（一）客户向银行提交本票，按本票必要项目和所给问题对其进行审核和处理。1.银行本票Promissory Note for USD1,000.00Bost o

25、n, 4, Jun e,2002Onthe order of the sum ofdemand we promise to pay tobearerONE THOUSAND US DOLLARSPayable at Bost onFor First Nati onal Bank of Bost onAuthorized Sign ature(s)2.商业本票USD100,000.00Haverty Fur niture Companies Atla nta 6, Oct.,2002_AT SEVENTY DAYS AFTER DATE WE PROMISE TO PAY TOTHE ORDER

26、 OFBEARERTHE SUM OFONE HUNDRED THOUSAND US DOLLARSPAYABLE AT FULTON NATIONAL BANK, MAIN OFFICE, ATLANTA, GEORGIA VALUE RECEIVEDHAVERT Y FURNITURE CO.DUE 15, DEC., 2002Authorized Sign ature(s)项不间题银行本票商业本票(1)本票字样Promissory NotePromissory Note(2)无条件支付承诺Promise to payPromise to pay(3)收款人名称bearerbearer(4

27、)付款人名称和付款地点First Natio nalBank of Bost onBosto nHaverty fur niture co.Atla nta1(5)出票地点和日期Bosto n, 4,Jun e,2002Atla nta 6, Oct.，2002(6)付款时间On dema nd见票即付出票后70天付款，不迟于 15,Dec. , 2002(7)付款金额USD1,000.00ONE HUNDREDUSD100,000.00ONE HUNDREDTHOUSAND USTHOUSAND USDOIIARSDOLLARS1(8)付款地点Bost onFult on n ati ona

28、l bank, main office, Atla nta, Georgia(9)提示次数无无(或者一次)(10)主债务人First Natio nalBank of Bost onHaverty fur nitureco.(二)根据所给条件填写本票。(1)Amou nt 3,026.00(2)Date and pl ace of issue8/August/2003, Guangzhou, ChinaTenorAt 90 days after date(4) Maker(5) PayeeGuangdong Imp. & Exp. Co., Guan gzhouChemicals Import

29、 & Export CompanyLondonPromissory Note for GBP 3.026.00Guan gzhou ,Chi na8, August ,2003On At 90 days after date against this promise note I(we) promiseto pay to Chemicals Import & Export Company London or orderthe sum of GBP THREE THOUSAND AND TWENT YSIXONLYFOR VALUE RECEIVED Payable at Guan gzhou,

30、 ChinaGuangdong Imp. & Exp.Co., Gua ngzhouSign ature(s) and full address of maker二、支票(一)客户向银行提交支票，按支票项目和所给问题对其进行审核和处理。Check No.26-37-846New York, 16, Dec., 2003Pay to the order of Toyota Company the sum of five thousa nd US dollars USD5,000.00To Bank of New Y orkNew YorkFor BBB Corp., New Y orkAuthorized Sig