国际结算试验教程答案票据与汇款

1、国际结算实验教程 答案实验工程实验目标1、把握汇票、本票、支票有效性的审核.2、正确填写汇票、本票、支票.3、掌握汇票、本票、支票中各种票据行为的填写和处理.4、汇票、本票、支票的处理流程.实验要求1、写出并检查所给汇票的必要工程.2、根据所给条件开立汇票.3、根据所给条件在汇票上进行背书.4、根据所给条件在汇票上进行承兑和发出承兑通知书.5、写出并检查所给本票的必要工程.6、根据所给条件开立本票.7、写出并检查所给支票的必要工程.8、根据所给条件开立支票.9、根据所给条件在支票上划线.实验素材、汇票一客户向银行提交汇票,按汇票必要工程和所给问题对其进行审核和处理.1、托收中的汇票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、信用证中的汇票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、、问题'托收中的汇票信用证中的汇票汇票字样BILL OF EXCHANGEExchange无条件支付命令PAY TOPay to出票地点和日期NEW YORK,7 MAY, 2003Guangzhou, 5, April, 2004付款时间AT SIGHTAt 90 days after sight付款金额USD250,GBP56,付款人名称和付款地点ToCHINA GUANGDONGMP.CORP, GUANGZHOUMildland Bank Ltd., London收款人名称pay toTHE ORDER OF Bank of .& S.A.GuangzhouTextil

6、esHoldings出票人名称和签字ForNOVUS INTERNATIONALPTE LTD., NEW YORGuangzhouTextilesHoldings提示次数一次二次(10)2003年5月7日用什么作用(托收中的汇票) Due 13th, July,2004 是什么时间(信用证中的汇票)1 .确定汇票的有效期；2 .确定汇票的到期日；3 .确定出票人的行为能 力汇票的到期日(11)汇票在法律上生效,以哪国法律为准美国票据法中国票据法(12)汇票的转让和转让方式背书、交付转让背书、交付转让假设收款人遭到拒付,在追索时应注意哪些事项1 .法定期限内,提示汇票；2 .法定期限内,发出退

7、票通知；3 .法定期限内,发出拒绝证书1 .法定期限内,提示汇票;2 .法定期限内,发出退票通知；3 .法定期限内,发出拒绝证书(14)汇票出票后、未承兑前,Midland Bank Ltd. London是否为汇票的债务人(信用证中的汇票)不是.付款人不是确定的票据债务人,仅是或用债务人.(15)收款人于汇票承兑当天请承兑彳M Midland Bank Ltd 做贴现,银行按6% .计息,计算贴现息和净款.(信用证中的汇票)禾I息=56400 * 90/365 * 6%净款=56400-56400 * 90/365* 6%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.汇

8、票的无条件支付命令成效/无效建议 Pay to A Corp. two thousand US dollarsproviding the goods in compliance with salescontract No. 123.无效条件删除 Pay to A Co. the sum of five thousand SterlingPounds on condition that goods have been shipped on board before 23,December.无效条件删除(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.无效不能采用特殊资金付款 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.无效应增加分期付款的次数、付款金额、付款时间的规定 Pay to A Co. five thousand Sterling Pounds c

11、onverted into US dollars equivalent.无效应增加汇率三根据所给条件填写汇票.汇票工程汇汇票二汇票三 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、汇票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、汇票二: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、汇票三: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.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汇票期限到期日 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 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, G Company 有权签字人为Annie .收款人写法第一次转让第二次转让第三次转让第四次转让Pay to the o

22、rder ofA CompanyPay to the orderof D CompanyFor: A CompanySigned:李华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.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.Exchange f

23、or USD49,Guangzhou,2nd, Oct., 2003At * sight pay to ourselvesor orderTo B CompanyFor :A Company,New YorkGuangzhou,China汇票反面For :A Company, Guangzhou,China张品Pay to CITI Bank of America for collection张品Authorized Signature(s)For Industrial and Commercial Bank of China, Guangdong李源汇票以托收行为指示性抬头,托收行记名背书给

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汇票反面Pay to Citi bank of America for collection张品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.1、付款人于3月26日在汇票左面作出普通承兑.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日在汇票左面作出有条件承兑,条件为“货物抵达目的地付款ACCEPTED26th, 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日在汇票左面作出局部承兑：仅付汇票金额的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日在汇票左面作出承兑,指定由其账户行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日在汇票左面作出承兑,延迟付款时间为“见票后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 日承兑下

32、面汇票后向Bank of China Guangdong填写并发出承兑通知书.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)客户向银行提交本票,按本票必要工程和所给问题对其进行审核和处理.1、银行本票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、商业本票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、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 National Bankof BostonHAVERTY FURNITURE CO出票地点和日期Boston, 4th, June,2002Atlanta 6,Oct., 2002付款时间On demandAT SEVENTY DAYS AFTERDATE付款金额U

37、SD1,USD100,付款地点BostonAtlanta提示次数1次1次(10)主债务人First National Bankof BostonHAVERTY FURNITURE CO(二)根据所给条件填写本票.(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)客户向银行提交支票,按支票工程和所给问题对其进行审核和处理.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)支票字样Check无条件支付命令Pay to出票日期及出票地点New York, 16 th, Dec., 2003付款金额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支票号(10)提示次数1次(11)Bank of NewYork, New York 与 “ BBB Corp., New York 之 间启何关系支票账户行和支

41、票存款客户二根据所给条件填写支票.(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)根据所给条件在支票上划线.出票人在支票上划线"Not Negotiable2、收款人在支票上特别划线,委托 Bank ofEast Asia, Guangzhou做光票托收；3、Bank of East Asia,Guangzhou在支票上再特别划线,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实验评价标准1、票据处理合法性.2、票据制作的合规性.3、票据操作流程的准确与高效性.实验2.汇款结算业务实验工程实验目标1、汇款申请书填写完整、准确性的审核.2根据汇款申请书和条件正确缮制汇款电文、信汇委托书、支付授权书、银行即期汇 票.3、汇款指示完整、准确性的审核.4、掌握退汇和查询的处理.5、汇出汇款、汇入汇款业务处理流程.6、电汇、信汇、票汇业务处理流程.实验要求1、作为汇出行审查汇款申请书的填写.2、作为汇出行根据所给汇款申请书缮制电

45、汇业务中汇款电报.3、作为汇出行根据所给汇款申请书缮制SWIFT格式下汇款电文.4、作为汇入行审查汇款电文.5、作为汇出行缮制信汇业务中信汇委托书.6、作为汇入行审查信汇业务中支付授权书.7、作为汇入行审查票汇中的银行即期汇票.8、作为汇出行、汇入行审查、处理退汇电文和退汇通知书.9、作为汇出行、汇入行审查、处理查询电文和查询书.实验素材一、汇款申请书2003年3月8日,CHINA NAT. METALS & MINERALS I/E CORP.向中国农业银行广州市 分行提交下面这张汇款申请书,汇出行按所给问题审核汇款申请书.汇出汇款申请书代支款凭证APPLICATION FOR OU

46、TWARDREMITTANCE致：中国农业银行广州 分行TO:THE AGRICULTURAL BANK OF CHINA日期 DATE: 2003 年3月8日兹委托贵行办理以下汇款.I/We hereby request you to effect the followingremittance.X电汇口信汇 口票汇付款地点T/T M/T D/D Drawn on:银行编号查询时请引述Ref No. TT96785收款人Beneficiary ' s nameUnitedTradingCompanyHong Kong币别及金额Curr.& Amt.HK Dollars 20,

47、及地址& address70 Wing Tai Road,Chai Wan Hong Kong账号A/C No.0709专艮行填写栏 BANK USE ONLY收款银行Beneficiary ' s BankPO SANG BANK LTD.汇率(Rate)及地址& addressHONG KONG等值人民币Equivalent in¥汇款人By order ofCHINA NAT. METALS &MINERALS I/E CORP.手续费(Commission)附言Details of PaymentCOMMUNDER S/C NO.CT0011-

48、01邮电费(Postage &Cable)其它费用(OtherCharges)合计国外银行的一切费用由我方_/收款人负担(如无说明由收款人负担).汇款全过程均以电传形式通知.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.请付敝账(debit my/our account) ,账号(a/c No.)兹附支

49、票(enclose my/our cheque) ,号为(No.)付款行(Drawn on)XJffi金支付(I/We pay cash herewith) . 联系 (TEL)申请人签章张青Applicant ' sStamp&Signature经办：会计：复核：记账:汇款方式电汇汇款人公司名称CHINANAT. METALS& MINERALSI/E CORP.收款人公司名称、地址United Trading Company , Hong Kong汇款金额HKD 20,款项用途COMM. UNDER S/C NO. CT0011-01银行费用由哪方支付国外银行的一切

50、费用由收款人负担汇款当日港币现钞价为91,港币现汇价为87,汇款人应提交多少港币现钞给银行20,*银行在哪些情况下可免责经后P29页汇秋申请书目面条款在我国现行外汇治理规定卜,汇款人办理汇款业务时应注意哪些事项参看P27页汇出行处理环节二、电汇中的汇款电文一汇出行与汇入行根据电汇中所给汇出汇款和汇入汇款电文,将汇款业务指示内容填列出来.1、电文一：汇出汇款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、电文二：汇入汇款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、电文三：汇入汇款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审核内容电文电文一电文一电文二汇出行HONGKONG ANDSHANGHAI BANKINGCORPORATIONLTD.HONG KONGMidlandBankLtd., LondonBANKOFAMERICA,NEW YORK汇入行THE AGRICULTURABANK OF CHINAGUANGZHOULPCBCCNBJINDUSTRIAL ANDCOMMERCIAIBANKOF CHINA ,GUANGDONGBRANCH发电日期8TH JUNE99071214TH , OCT馅'押、汇私编力TEST2876A OURREFTT200498180TT09266TES