国际结算实验一答案—票据1

1、实验素材一票据答案一、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。  种类项目、问题托收中的汇票信用证中的汇票(1)汇票字样 Bill of exchange Exchange (2)无条件支付命令Pay to Pay to(3)出票地点和日期 New York 7,May,2003 Guangzhou5，April，2004(4)付款时间(付款期限) 即期付款，见票即付 见票后90天远期付款(5)付款金额 USD2

2、50，000大小写不一致GBP56,400.00大小写一致(6)付款人名称和付款地点China,Guangdong, IMP, Corp.Guangzhou Midland Bank Ltd., London(7)收款人名称the order of Bank of America N.T.&S.A.the order of Ourselves(Guangzhou Textiles Holdings)(8)出票人名称和签字 Novus International PTE Ltd., New York无签字 Guangzhou Textiles Ho

3、ldings无签字(9)提示次数  一次（提示付款） 两次（提示承兑、提示付款）(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

4、不追索。做退票通知、拒绝证书（有效期内）、无追索权的不追索。(14)汇票出票后、未承兑前，Midland Bank Ltd.，London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（）Pay to

5、A Corp. two thousand US dollars providing the goods in compliance with sales contract No. 123. 无效 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. 无效 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. 无效 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. 无效 明确分期付款的具体操作方法(8)Pay to A Co. five thousand Sterling Pounds converted into US dollars equivalent. 无效 注明汇率     （三）根据所给条件填写汇票。     

9、;1.汇票一：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. 汇票二：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. 汇票三：Exchange forUSD34,486.78 Guangzhou ，25th，February，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 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

16、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 order of A CompanyPay to the order of D CompanyFor A Company李华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。     (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

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       张品          Authorized Signature(s)     汇票背面 Pay to Industrial

20、 and Commercial Bank of China. Guangzhou Branch for collectionFor A Company Guangzhou, China张品For Industrial and Commercial Bank of China. Guangzhou Branch for collection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。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、;    张品          Authorized Signature(s)     汇票背面 Pay to Citi Bank, U.S.A for collection  For ICBC Guangdong Branch    李源      （六）汇票收款人A Company委托银行向汇票付款人B Comp

23、any 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 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 Eig

24、ht Thousand  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日在汇票左面作出有条件承兑，条件为“货物抵达目的地付款”。ACCEPTED26,MARCH,2003providing the goods arrived at destina

25、tionFOR 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 and Fourteen US dollars To B Company    London For C Company 

26、0;   Guangzhou, China Authorized Signature(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%。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 S

27、hanghai ,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 Signature(s)  

28、;   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。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

29、60; Three Hundred and Fourteen US dollars To B Company    London For C Company     Guangzhou, China Authorized Signature(s)     5.付款人于3月26日在汇票左面作出承兑，延迟付款时间为“见票后90天付款”。ACCEPTED26,MARCH,2003AT 90 DAYS AFTER SIGHTFOR B CompanyLondonSIGNATURE E

30、xchange 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     Guangzhou, China Au

31、thorized Signature(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 USD1,000.00Boston, 4, June,2002 On       demand        we p

32、romise to pay to the order of        bearer       the sum of        ONE THOUSAND US DOLLARS               Payable at Boston F

33、or First National Bank of Boston                                Authorized Signature(s)     2.商业本票 USD100,000.00  H

34、averty Furniture 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、#160;   PAYABLE AT FULTON NATIONAL BANK, MAIN OFFICE, ATLANTA, GEORGIAVALUE RECEIVED HAVERTY FURNITURE CO.                               

36、60;    DUE 15, DEC., 2002 Authorized Signature(s)银行本票商业本票(1)本票字样 Promissory Note Promissory Note(2)无条件支付承诺 Promise to pay Promise to pay(3)收款人名称 bearer   bearer  (4)付款人名称和付款地点 First National Bank of BostonBoston Haverty furni

37、ture co.Atlanta(5)出票地点和日期 Boston, 4, June,2002   Atlanta 6, Oct.，2002(6)付款时间 On demand 见票即付出票后天付款，不迟于15,Dec.，2002(7)付款金额 USD1,000.00ONE HUNDRED THOUSAND US DOLLARS USD100,000.00 ONE HUNDRED THOUSAND US DOLLARS(8)付款地点 BostonFulton national bank, main offic

38、e, Atlanta, Georgia(9)提示次数 无无（或者一次） (10)主债务人 First National Bank of Boston Haverty furniture co.     （二）根据所给条件填写本票。(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.,

39、 Guangzhou(5)PayeeChemicals Import & Export Company London Promissory Note for  GBP 3,026.00        Guangzhou ,China  , 8, August  ,2003  On At 90 days after date          agai

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

41、;                                                 FOR V

42、ALUE RECEIVED                                                

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

44、160;    （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.26-37-846 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、0;                              Authorized Signature(s)(1)支票字样Check(2)无条件支付命令Pay to(3)出票日期及出票地点New York, 16, Dec., 2003(4)付款金额USD5,000.00 five thousand US

46、dollars(5)付款期限On demand (6)出票人BBB Corp., New York(7)收款人Toyota Company(8)付款人Bank of New York(9)支票号码No.26-37-846 (10)提示次数1(11)“Bank of New York, New York”与“BBB Corp., New York”之间有何关系？“Bank of New York, New York”为“BBB Corp., New York”帐户行     （二）根据所给条件填写支票。(1)DrawerThames Enterprises Ltd., London(2)D