国际结算实验

1、腿莀 1.2.1 实验目标蒇 1 、把握汇票、本票、支票有效性的审核。肃 2 、正确填写汇票、本票、支票。袁3、掌握汇票、本票、支票中各种票据行为的填写和处理。膈 4 、汇票、本票、支票的处理流程。薇蒄 1.2.2 实验要求艿 1 、写出并检查所给汇票的必要项目。袇2、根据所给条件开立汇票。蚇3、根据所给条件在汇票上进行背书。蚁4、根据所给条件在汇票上进行承兑和发出承兑通知书。肁5、写出并检查所给本票的必要项目。蚆6、根据所给条件开立本票。螆 7 、写出并检查所给支票的必要项目。肂8、根据所给条件开立支票。葿9、根据所给条件在支票上划线。1.2.3实验素材蒃一、汇票賺（一）客户向银行提交汇票，

2、按汇票必要项目和所给问题对其进行审核和处理。蒈1、托收中的汇票祎袄 NO.S/123n虿 New York7, MAY, 2003莁 at*SIGHT of this first bill ofEXCHANGE( SECOND UNPAID) PAY TO THE ORDER OFBank of America N. T. &S. A.肆 U.S. DOLLARS TWENTY FIVE HUNDRED THOUSANDONLY莂 VALUE RECEIVED AND CHARGE TO ACCOUNT OF 螈 DRAWN UNDER SALES CONTRACT NO. 23476

3、 AGAINST 500 BARRELS OF OIL FROM NEW YORK TO GUANGZHOU FOR COLLECTION肇膆 TO china GUANGDONG IMP.CORPfor and on behalf of螂at guangzhounovus interna tional薀 chinaPTE ltd, NEW YORK螇芆 Authorized Sign ature(s)膃蒂For莆2、信用证中的汇票薄腿蚀薅 Due 13th, July,2004蕿蒃莅ACCEPTED薂 Exchange for GBP56,400.00Gua ngzhou, 5th, Apr

4、il, 2004th蚁 14 , April, 2004羆At 90 days after sight pay to the order of ourselves莈 Midland Bank Ltd,蒅 London肀 the sum of Sterl ing Pounds Fifty Six Thousa nd Four Hun dred only袀 Signed罿 Drawn under Documentary Credit No. 57982 issued by Midland Bank,dated 10, March, 2003肁 To Midland Bank Ltd,Holdi n

5、gsFor Guangzhou Textiles London螁 Authorized Sign ature(s)螇蒁蕿汇票字样羅 BILL OF EXCHANGE芃 Exchange荿无条件支付命令芈 PAY TO肄 Pay to蚄出票地点和日期肁 NEW YORK, 肇 7 MAY , 2003膄 Gua ngzhou, 5, April, 2004螁付款时间蕿 AT SIGHT祎 At 90 days after sight芄付款金额膂 USD250,000.00芁 GBP56,400.00衿付款人名称和付款地点莄To薃 CHINA GUANGDONG IMP.CORP,GUANGZHO

6、U螈 Mildla nd Bank Ltd., L on don蚈收款人名称蒄 pay to羄THE ORDER OF Bankof N.T. & S.A.蒀Guan gzhouTextilesHoldi ngs莆出票人名称和签字蒄For莄NOVUSINTERNATIONALPTELTD., NEW YOR袈Guan gzhouTextilesHoldi ngs葿提示次数薄一次薁两次蚀膈2003年5月7日有什么作 用？(托收中的汇票)蚄Due 13th, jy,2004 ”是什么时间？(信用证中的汇票)羂1.确定汇票的有效期；莂2.确定汇票的到期日；羇3.确定出票人的行为能 力螃汇票的

7、到期日莃(11)汇票在法律上生效，以哪国 法律为准？螀美国票据法螆中国票据法袃(12)汇票的转让和转让方式螄背书、交付转让蒂背书、交付转让蝿(13)若收款人遭到拒付，在追索 时应注意哪些事项？羃1.法定期限内，提示汇票；袁2.法定期限内，发出退票 通知；薈1.法定期限内，提示汇票；肃2.法定期限内，发出退票通 知；羀3.法定期限内，发出拒绝 证书节3.法定期限内，发出拒绝证 书蚂（14）汇票出票后、未承兑前，莇蚃不是.Midland Bank Ltd. London是否为汇票的债务人？腿付款人不是确定的票据债务人，仅是或有债务人.莇（信用证中的汇票）莀（15）收款人于汇票承兑当天请肃袁利息=5

8、6400 * 90/365 *承兑行 Midland Bank Ltd做贝占6%=834.41现，银行按6% p.a.计息，计算贴现息和净款。（信用证中的汇膈净款=56400- 56400 * 90/365票）* 6%=55565.59蒇薇蒄（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予客户建议。艿汇票的无条件支付命令袇有效/无效蚇建议蚁 Pay to A Corp. two thousa nd US dollars provid ing the goods in complia nee with sales con tract No. 123.肁无效蚆条件删除螆(2) Pay

9、 to A Co. the sum of five thousand Sterling Pounds on con diti on that goods have bee n shipped on board before 23,December.肂无效葿条件删除虿 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.螆有效蒃賺 At 30 days

10、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.蒈有效祎袄 Pay to A Co. one thousa nd US dollars out of our No. 345 accou nt.虿无效芇不能采用特殊资 金付款羆 Pay to A Co. three thousand US dollars plus i

11、nterest at 5% from the date hereof to the date of羁有效莁payme nt.羆 Pay to A Co. four thousand US dollars by ten in stallme nts.肆无效莂应增加分期付款 的次数、付款金额、 付款时间的规定螈 Pay to A Co. five thousa nd Sterli ng Pou nds con verted into US dollars equivale nt.肇无效膆应增加汇率薀（三）根据所给条件填写汇票。螇汇票项目芆汇票一膃汇票二羈汇票三薆 Date and place of

12、 issue莆10/Ja n./2004，Changsha薄 17/Nov./2004,Tokyo蚀25/Feb./2003,Guangzhou蕿Ten or莅蚁 one month after date蒂 At 90 days after sight莈 on dema nd蒅Payee肂 Agricultural Bank of China, Hunan袀 CREDIT SUISSE,腿TOKYO, BRANCH蚁蕿Chi naNatio nalAni malBy-productsImp. &Exp. Corp.,Guangzhou蚈Amount羂螁 GBP21,350.00羀J&#

13、165; 7,082,000.00肆 USD34,486.78肅Drawee螁 AAA Group Co., Ltd., London肇 Bank of China,袈 Guan gdo ng Branch螄 First National Bank of Chicago袁Drawer蒈 The Hu nan Arts & Crafts Imp. & Exp. Compa ny芆 TOYOTA TSUSHO CORPORATION薃Chi naNatio nalAni malBy-productsImp. &Exp. Corp.,Guan gzhou Branch羁Dra

14、w n 衿 clause羇 Drawn against 1000 boxes of glass brick from Chan gsha to London薆肁 Drawn against LC No. 235GD201 issued by Ba nk of China, GuangdongBranch,dated 20/Oct., 2004荿 Drawn aga inst LC No. 2431/221 issued by First Natio nalBankofChicago, dated20/Dec.,2002蒅1、汇票莄 Excha nge for GBP21,350.0010th,

15、 Ja n, 2004, Cha ngsha(Am ount in figure)(Place and date of issue)螀 At one month after date sight of this First Bill of Excha nge First (un paid)腿 (Te nor)膃 pay to Agricultural_Ba nk_of Chin a,_H unan_or order芁the sum of TWENTY ONE THOUSAND THREE HUNDRED AND FIFTTY STERLING POUNDS袇(Amount in words)蚅

16、 Draw n aga inst 1,000 boxes of glass bricks from Chan gsha to London袂 To AAA Group Co., Ltd., Lon donFor Hunan Arts & Crafts Imp. &Exp. Compa ny莀 Authorized Sign ature(s)芈羅2、汇票二：莀 Excha nge for JY7,082,000.0017th, Nov., 2004, Tokyo虿 Draw n un der LC No. 235GD201 issued by Bank of China, Gua

17、n gdo ng Bran ch,dated20 Oct., 2004螅 At 90 days after sight of this First Bill of Excha nge(Sec ond un paid)蚄 pay to or order CREDIT SUISSE,TOKYO, BRANCH蒀 the sum of SEVEN MILLION EIGHTY TWO THOUSAND JANPANES YEN肀 To Bank of China,蒇 Guangdong BranchFor TOYOTA TSUSHOCORPORATION蒃 Authorized Sign ature

18、(s)蒁羄3、汇票三：th蒆 Excha nge for USD34,486.7825 , Feb., 2003, Gua ngzhou蚀AtOn dema nd sight of this Second Bill of Excha nge (First un paid)薈 pay to China Nati onal Ani mal By-products Imp .& Exp. Corp., Guan gzhou or order蚆 the sum of THIRTY FOUR THOUSAND FOUR HUNDRED AND EIGHTY SIX US DOLLARS AND

19、SEVENTY EIGHT CENTS 芄 Drawn against LC No. 2431/221 issued by First National Bank of Chicago, dated20/Dec.,2002螀 To First National Bank of ChicagoFor China National Animal By-productslmp.& Exp. Corp., Guan gzhou Branch羈莈 Authorized Sign ature(s)肃袀(四)GUANGDONG IMP. & EXP. CORPORATION张远期汇票委托银行

20、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。荿 Exchange for USD60,234.00Guangzhou, 20th, Mar., 2003祎 D/A At 30 days after sight of this First bill of exchange(Second un paid)螂 Pay to the order of The Con struct ion Bank of China羀 the sum of US DOLLARS SIXTY THOUSAND TWO HUNDRED AND螀 THIRTY FOUR ONLY

21、薈 Drawn againstshipmentof 20 cartonsof Cashmere Coats fromGuan gzhou to New York for collect ion袅To ARRON FERER & SONS CO.For and on behalf ofORATION罿 909 ABBOTT DRIVE DMAHAGUANGDONG IMP. & EXP. CORP羇MEBRASKA 68102 USA肆 Authorized Sign ature(s)蚄 ACCEPTED聿 28th, Mar., 2003莈 Payable at Bank of

22、 America螈 For ARRON FERER & SONSCO.莃Sign ature蒃膆汇票期限蒆到期日薃 At 30 days after sight膀4月27日（注意假日顺延）袈 At 30 days from sight膅4月27日（注意假日顺延）薃 At 30 days after date薁4月19日莅 At 60 days after date羃5月19日（注意假日顺延）蚃 At one and half a month after date蚇5月5日螂（五）根据条件进行汇票的转让并加注必要的背书。螃1、收款人将汇票记名背书转让给D Company，D Compan

23、y空白背书转让给 E Company，E Company交付转让给 F Company，F Company限制背书转让给 G Company。假设收款人公 司有权签字人为李华，D Company有权签字人为 John, E Company有权签字人为 Mary， GCompany有权签字人为Annie。肇收款人写法薅第次转让螅第二次转 让袃第三次转 让葿第四次转让芇 Pay to the order羂 Pay to the order of D肂 For:肂交付蒈 Pay to GofCompa ny肇D膂 deliverCompa ny only薄 A Company袀 For: A Com

24、pa nyCompa ny袅 For:蚅 Sig ned:蒇肅 F Compa ny芃李华Sign ed:Joh n膂 Ann ie衿 Pay to bearer薇交付袄交付节交付芀交付肄 Pay to A蚂莂蚀螆Compa ny only蚅蒂2、一笔托收业务中，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B公司。螇开立己收汇票，收款公司空白背书转让给托收行，托收行记名背书给代收行。蒈蒄 Excha nge for USD49,271.00Guangzhou,2nd, Oct., 2003薂 At * s

25、ight pay to ourselvesor order膈 the sum of FORTY NINE THOUSAND TWO HUNDRED AND SEVENTY ONEUS DOLLARS羆 To B Compa nyFor :A Compa ny,膃 New YorkGuan gzhou,Ch ina蚁张品蕿 Authorized Sign ature(s)羂汇票背面螁 Pay to In dustrial and Commercial Bank of China, Guan gdo ng羀 For :A Compa ny, Guan gzhou,Ch ina肆张品肅 For In

26、 dustrial and Commercial Bank of China, Guangdong螁李源袈汇票以托收行为指示性抬头，托收行记名背书给代收行。袁 Excha nge for USD49,271.00Guangzhou,2nd, Oct., 2003蒈 At * sight pay to In dustrial and Commercial Bank of China, Guangdong芆 or order薃 the sum of FORTY NINE THOUSAND TWO HUNDRED AND SEVENTY ONEUS DOLLARS羁 To B Compa nyFor

27、 :A Compa ny.衿 New YorkGuan gzhou,Ch ina羇张品薆 Authorized Sign ature(s)莄 Pay to Citi bank of America賺 For In dustrial and Commercial Bank of China, Guangdong螀李源腿袇（六）汇票收款人 A Company委托银行向汇票付款人 B Company 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。蚅1、付款人于3月26日在汇票左面作出普通承兑。莀芈ACCEPTEDth莇 26 , Mar., 2003羅 For:

28、莀 BCompa ny,London虿 Sig ned:螅蚄蒀肀蒇蒃 Excha nge for USD428,314.00Sha nghai,16th, Mar., 2003薀 At 60 days after sight pay to the order of A Compa ny蒁 the sum of Four Hun dred Twenty Eight Thousa nd羄 Three hun dred and Fourtee n US dollars蒆蚀 To B Compa nyFor :C Compa ny,薈 LondonGuan gzhou, China蚆芄 Authori

29、zed Sign ature(s)羈2、付款人于3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”莈肃ACCEPTED袀 26th, Mar., 2003荿 Payable at the arrival of goods at desti nati on祎 For:螂 BCompa ny,London羀 Sig ned:螀薈袅 Excha nge for USD428,314.00Sha nghai,16th, Mar., 2003罿 At 60 days after sight pay to the order of A Compa ny羇 the sum of Four Hu

30、n dred Twenty Eight Thousa nd肆 Three hun dred and Fourtee n US dollars蚄聿 To B Compa nyFor :C Compa ny,莈 LondonGuan gzhou, China螈莃 Authorized Sign ature(s)蝿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%。膆蒆ACCEPTEDth薃 26 , Mar., 2003膀 Payable 80% ofthe draft袈 For:膅 BCompa ny,London薃 Sig ned:Excha nge for USD428,31

31、4.00Sha nghai,16： Mar., 2003At 60 days after sight pay to the order of A Compa nythe sum of Four Hun dred Twenty Eight Thousa ndThree hun dred and Fourtee n US dollarsTo B Compa nyFor :C Compa ny,LondonGuan gzhou , ChinaAuthorized Sign ature(s)、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。ACCEPTEDth26 ,

32、 Mar., 2003Payable atMidland Bank and there onlyFor:B Compa ny, LondonSig ned:Excha nge for USD428,314.00Sha nghai,16： Mar., 2003At 60 days after sight pay to the order of A Compa nythe sum of Four Hun dred Twenty Eight Thousa ndThree hun dreda nd Fourtee n US dollarsTo B Compa nyFor :C Compa ny,Lon

33、donGuan 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”。ACCEPTEDth26 , Mar., 2003Payable at 90 days after sightFor:B Compa ny, LondonSig ned:Excha nge for USD428,314.00Sha nghai,16： Mar., 2003At 60 days after sight pay to the order of A Compa nythe sum of Four Hun dre

34、d Twenty Eight Thousa ndThree hun dreda nd Fourtee n US dollarsTo B Compa nyFor :C Compa ny,LondonGuan gzhou, ChinaAuthorized Sign ature(s)6、Sta ndard Chartered Ba nk Ltd. Hong Ko ng 于 2003 年 11 月 26 日承兑下面汇票后向Bankof China Guangdong填写并发出承兑通知书。No. 11889/54Excha nge for HKD11,250.00Gua ngzhou,20th, Nov

35、ember, 2003At 30 days after sight pay to the order of Bank of China Guan gdo ngthe sum of Eleven Thousa nd Two hun dred Fifty HK dollarsDrawn un der L/C No.issued by Stan dard Chartered Bank Ltd.dated 20, Oct., 2003To Standard Chartered Bank Ltd.For Guangdong lmp& Exp Co.Hong KongGuangzhouAuthor

36、ized Sign ature(s)STANDARD CHARTERED BANK LTD. ACCEPTANCE NOTICE thHo ng Kong, 26 , Nov. To Bank of China GuangdongWe give you below details of draft accepted by ourselves:Your Ref No.DrawerAmountDueRemarkNo. 11889/54Guangdon gImp &Exp Co.,GuangzhouHKD11,250.00_ _th26 ,Dec.,2004For Stan dard Cha

37、rtered Ba nk Ltd.Authorized 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 on, 4th, Jun e,2002Ondemand we promise to pay tothe order ofbearerthe sum of ONE THOUSAND US DOLLARSPayable at Bost onFor: First Nati onal Bank of Bost onAuthorized Sign ature(s)

38、2、商业本票USD100,000.00Haverty FurnitureCompa niesAtlanta 6, Oct.,2002AT SEVENTY DAYS AFTER DA TE WE PROMISE TO PAY TOTHE ORDER OFBEARER *THE SUM OF ONE_HUNDRED_THOUSAND_US_DOLLARSPAYABLE AT FULTON NA TIONAL BANK, MAIN OFFICE, ATLANTA, GEORGIA VALUE RECEIVEDHAVERTYFURNITURE CO.Authorized Sign ature(s)DU

39、E 15, DEC., 2002fj类型项目、问题银行本票商业本票本票字样Promissory无条件支付承诺We promise to payWE PROMISE TO PAY收款人名称BearerBEARER付款人名称和付款地点First Natio nal Bank of Bost onHAVERTYFURNITURECO出票地点和日期Bost on, 4 th, June,2002Atla nta6, Oct., 2002付款时间On dema ndATSEVENTYDAYSAFTER DA TE付款金额USD1,000.00USD100,000.00付款地点Bost onAtla nt

40、a提示次数1次1次主债务人First Natio nal Ba nk of Bost onHAVERTYFURNITURECO（二）根据所给条件填写本票。(1) Amount£ 3,026.00 Date and place of issue8/August/2003 , Guangzhou, ChinaTenorAt 90 days after date MakerGuan gdo ng Imp. & Exp. Co., Guan gzhou PayeeChemicals Import & Export Compa ny LondonPromissory Note

41、for £ 3,026.00(Am ount in figure)Guangzhou, China,8, August, 2003(Place and date of issue)(Name of month in letter)OnAt 90 days after date aga inst this promise note I( we) promise topay to Chemicals Import & Export Compa ny London or orderthe sum of THREE_THOUSAND_TWENTY_SIX_STERLING_POUNDSFOR VALUE RECEIVEDPayable at Guan gzhouGuan gdo ng Imp. & Exp. Co., Guan gzhouSign ature(s) and full address of maker三、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, 16th, Dec., 2003Pay to the order of Toyota Compa ny the sum of five thousa nd US dollarsUSD5,000