国际结算实验一答案

1、.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。1. 托收中的汇票2. 信用证中的汇票Due 13, July,2004Exchange for GBP56,400.00Guangzhou, 5, April,2004ACCEPTED 14, April, 2004ForMidland BankLtd.,LondonSignedAt 90 days after sight pay to the order of ourselvesthe sum of Sterling Pounds Fifty Six Thousand Four Hundred onlyDraw

2、n under Documentary Credit No. 57982 issued by Midland Bank, dated 10, March, 2004To Midland Bank Ltd.,For Guangzhou TextilesHoldingsLondonAuthorized Signature(s)'.(1) 汇票字样(2) 无条件支付命令(3) 出票地点和日期(4) 付款时间(5) 付款金额(6) 付款人名称和付款地点(7) 收款人名称(8) 出票人名称和签字(9) 提示次数(10) 问题 2003 年 5 月 7 日有什么作用（托收中的汇票）？“Due 13

3、, July,2004 ”是什么时间（信用证中的汇票）？(11) 汇票在法律上生效，以哪国法律为准？(12) 汇票的转让和转让方式托收中的汇票信用证中的汇票Bill of exchangeExchange forPay toPay toNew YorkGuangzhou7,May,20035 ，April ，2004见票即付付款人见票后90 天USD250 ，000大小写不一致GBP56,400.00大小写一致China,Midland Bank Ltd.,Guangdong, IMP, Corp.LondonGuangzhouOurselves(GuangzBank of America N

4、.T.&S.A.hou TextilesHoldings)Novus International PTEGuangzhou TextilesLtd., New York无签字Holdings 无签字一次两次可确定出票人再签发汇票时有无行为能力， 若出票时已宣告破产，则票据不成立；可用来计算汇票的到期日及利到期日息的起算日等；可确定有些汇票提示获追索的有效期限，因这个有效期限往往自出票日起算美国中国非转让转让'.背书背书做退票通知、 拒绝证书 （有效期做退票通知、拒绝证书（有效期内）、无追索(13) 若收款人遭到拒付，在追索时应注意内）、无追索权的不追索、保证权的不追索、保证票据

5、哪些事项？票据合法合法(14) 汇票出票后、未承兑前， MidlandBank Ltd. ，London是否为汇票的债务人不是（信用证中的汇票）？(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%贴现息 GBP 846p.a. 计息，计算贴现息和净款（信用证中净款 GBP 55554的汇票）。（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（） Pay to A Corp. two thousand US dollars providing the goods in compliance with sale

6、s contract No. 123.(2)Pay to A Co. the sum of five thousand Sterling Pounds on condition that goods have been shipped on board before 23,December.(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.(4

7、)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 on20, August, 2004.有效/ 无效建议Pay to A Corp.无效two thousand US dollarsPay to A Co.the sum of five无效thousandSterling Pounds有效有效(5)Pay to A Co. one t

8、housand US dollars out of our No. 345 account.(6)Pay to A Co. three thousand US dollars plus interest at 5% from the date here of to the date of payment.Pay to A Co.无效one thousand US dollars有效(7)Pay to A Co. four thousand US dollars缺每次付款时间无效by ten installments.'.(8)Pay to A Co. five thousand Ste

9、rlingPounds converted into US dollars无效缺汇率equivalent.（三）根据所给条件填写汇票。汇票项目汇票一汇票二汇票三(1)Date and10/Jan./2004，25/Feb./2003 ，place of issueChangsha17/Nov./2004,TokyoGuangzhou(2)Tenorone month afterAt 90 days afteron demanddatesightAgriculturalChina NationalCREDIT SUISSE,Animal By-products(3)PayeeBank of Ch

10、ina,TOKYO, BRANCHImp.& Exp. Corp.,HunanGuangzhou(4)AmountGBP21,350.00J￥7,082,000.00USD34,486.78(5)DraweeAAA Group Co.,Bank of China,First National Bank ofLtd., LondonGuangdong BranchChicagoHunan Arts &China NationalTOYOTA TSUSHOAnimal By-products(6)DrawerCrafts Imp.&CORPORATIONImp.&

11、Exp. Corp.,Exp. CompanyGuangzhou BranchDrawn against 1Drawn against LCDrawn against LCNo. 235GD201000 boxes ofNo. 2431/221 issued(7)Drawnissued by Bank ofglass bricksby First NationalclauseChina, Guangdongfrom ChangshaBank of Chicago,Branch,datedto Londondated 20/Dec.,200220/Oct., 20041. 汇票一：Due 10,

12、Jan,2004Exchange for GBP21,350.00Changsha,10 , Jan, 2004Atone month afterdatesightof thisFirstBillof Exchange (Second unpay toAgricultural Bank of China, Hunanor orderthe sum ofGBP Twenty One Thousand Three Hundred and Fifty onlyDrawnagainst 1 000 boxes of glass bricks from Changsha to'.For Guan

13、gzhou, China National Animal By-products Imp.& Exp. Corp., BranchSeven Million Eighty Two Thousand onlyFor TOYOTA TSUSHO CORPORATIONAuthorized Signature(s).LondonToAAA Group Co., Ltd.,Hunan Arts & Crafts Imp.& Exp.LondonForCompanyAuthorized Signature(s)2. 汇票二：Exchange for J ￥Tokyo 17th ,

14、 Nov ,7,082,000.002004Drawn underLC No. 235GD201 issued by Bank of China, GuangdongBranch, dated 20/Oct., 2004At 90 days after sight of this First Bill of Exchange(Second unpaid)pay to CREDIT SUISSE,TOKYO, BRANCHor orderthe sum of Japanese Yen To Bank of China, Guangdong Branch3. 汇票三：Exchange, 25th,

15、 February2003Guangzhoufor USD34,486.78At*sight of this Second Bill of Exchange (First unpaid)pay toChina National Animal By-products Imp.& Exp. Corp.,Guangzhouor orderthe sum of U.S dollar thirty four thousand four hundred and eighty six point seven eightDrawn underLC No. 2431/221 issued by Firs

16、t National Bank ofChicago, dated 20/Dec.,2002To First National Bank,Chicago'.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。Exchange for USD 60,234.00Guangzhou, 20 , Mar2003D/A At 30 daysafter sight of this First bill of ex

17、change(Second unpaid)Pay to the order of Construction Bank of Chinathe sum of US DOLLARS SIXTY THOUSAND TWO HUNDRED AND THIRTY FOUR ONLYDrawn against shipment of 20 cartons of Cashmere Coats from Guangzhou to New York for collectionTo ARRON FERER & SONS CO.For and on behalf of909 ABBOTT DRIVE DM

18、AHAGUANGDONG IMP. & EXP.MEBRASKA 68102 USACORPORATIONAuthorized Signature(s)ACCEPTED28, Mar., 2003Payable at Bank of AmericaFor ARRON FERER & SONS CO.Signature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 dateApr. 19(4)At 60 days after dateMay. 19(

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 ECompany， E Company交付转让给 F Company， F Company限制背书转让给 GCompany。假设收款人公司有权签字人为李华，D Company 有权签字人为 John ，ECompany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 thePay

20、to Gorder of DCompanyPay to the order of ACompanyFor DonlyCompanyFor ACompanyFor FCompanyJohnCompany李华AnniePay to thePay to GCompanyorder of DFor DonlyCompanyCompanyPay to bearer交付For FJohnCompany或交付或交付Annie或交付Pay to A Company only2. 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，

21、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收行。Guangzhou , 2, Oct.,Exchange for USD49,271.002003At * sight pay toourselvesor orderthe sum offorty-nine thousand and two hundred seventy oneUSD'.To B CompanyFor A CompanyNew YorkGuangzhou, China张品Authorized Signature(s)汇票背面Pay to Industrial and Co

22、mmercial Bank of China. Guangzhou Branch for collectionFor A CompanyGuangzhou, China张品For Industrial and Commercial Bankof China. Guangzhou Branch forcollection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。Guangzhou , 2 , Oct.,Exchange for USD49,271.002003At * sight pay to Guangzhou BranchIndustrial and Commercia

23、l Bank of China.or orderthe sum of forty-nine thousand and two hundred seventy one USDTo B CompanyFor A CompanyNew YorkGuangzhou, China张品Authorized Signature(s)汇票背面Pay to Citi Bank, U.S.Afor 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 Company London提示汇票承兑时，付款人根据所给条件在汇票上进行

24、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。ACCEPTEDth26March2003FOR B CompanyLondonSIGNATUREShanghai ,16,Exchange for USD428,314.00Mar. ,2003At 60 days after sight pay to the order of A Company the sum of Four Hundred Twenty Eight Thousand Three Hundred and Fourteen US dollarsTo B CompanyFor C CompanyLo

25、ndonGuangzhou, 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 ”。ExchangeShanghai ,16, Mar., 2003for USD428,314.00ACCEPTED26,MARCH,2003providing thegoods arrived atdestinationFOR B CompanyLondonSIGNATUREAt 60 days after sight pay to the order of A Company the sum of Four Hun

26、dred Twenty Eight Thousand Three Hundred and Fourteen US dollarsTo B CompanyFor C CompanyLondonGuangzhou, ChinaAuthorized 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% ofthe sum of FourHundred TwentyEight ThousandThree Hundredand FourteenUS dollarsFOR B Co

27、mpanyLondonSIGNATUREExchangeShanghai ,16, Mar., 2003for USD428,314.00At 60 days after sight pay to the order of A Company the sum of Four Hundred Twenty Eight Thousand Three Hundred and Fourteen US dollarsTo B CompanyFor C CompanyLondonGuangzhou, ChinaAuthorized Signature(s)4.付款人于 3 月 26 日在汇票左面作出承兑，

28、 指定由其账户行Midland Bank付款。ACCEPTED26,MARCH,2003Payable atMidland BankFOR B CompanyLondonSIGNATUREShanghai ,16, Mar.,Exchange for USD428,314.002003At 60 days after sight pay to the order of A Company the sum of Four Hundred Twenty Eight Thousand Three Hundred and Fourteen US dollarsTo B CompanyFor C Com

29、panyLondonGuangzhou, ChinaAuthorizedSignature(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 Company LondonShanghai ,16, Mar.,Exchange for USD428,314.002003At 60 days after sight pay to the order of A Company the sum of Four Hundred Twenty Eight T

30、housand'.SIGNATUREThree Hundred and Fourteen US dollarsTo B CompanyFor C CompanyLondonGuangzhou, ChinaAuthorizedSignature(s)6.Standard Chartered Bank Ltd. Hong Kong于 2003年 11 月 26 日承兑下面汇票后向Bank of China Guangdong填写并发出承兑通知书。No. 11889/54Exchange for HKD11,250.00 Guangzhou,20 th , November, 2003 At

31、 30 days after sight pay to the order of Bank of China Guangdong the sum of Eleven Thousand Two Hundred and Fifty HK dollarsDrawn under L/C No. 57833262 issued by Standard Chartered Bank Ltd dated 20, Oct., 2003For Guangdong Imp & ExpTo Standard Chartered Bank Ltd.Co.Hong KongGuangzhouAuthorized

32、 Signature(s)STANDARD CHARTERED BANK LTDACCEPTANCE NOTICEHongKong,26,November,2003To :Bank of ChinaGuangzhouWe give you below details of draft accepted by ourselves:Your RefDrawerAmountDueRemarkNo.No.GuangdongHKD11,250.0026,DecemberL/CNo.5783326211889/54Imp & Exp2003'.Co.GuangzhouFor Standar

33、d Chartered Bank Ltd.Authorized 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,2002Ondemandwe promise to pay tothe order ofbearerthe sum ofONE THOUSAND US DOLLARSPayable at BostonFor First National Bank of BostonAuthorized Signature(s)2. 商业本票

34、USD100,000.00Haverty Furniture Companies Atlanta 6, Oct.，2002AT SEVENTY DAYS AFTER DATE WE PROMISE TO PAY TOTHE ORDER OFBEARERTHE SUM OFONE HUNDRED THOUSAND US DOLLARSPAYABLE AT FULTON NATIONAL BANK, MAIN OFFICE, ATLANTA, GEORGIA VALUE RECEIVEDHAVERTY FURNITURE CO.Authorized Signature(s)DUE 15, DEC.

35、, 2002'.银行本票商业本票(1)本票字样PromissoryPromissory NoteNote(2)无条件支付承诺Promise to payPromise to pay(3)收款人名称bearerbearerFirst NationalHaverty furniture(4)付款人名称和付款地点Bank of Bostonco.BostonAtlanta(5)出票地点和日期Boston, 4,Atlanta 6, Oct.，June,20022002On demand(6)付款时间before 4,15,Dec. ，2002June,2003USD1,000.00USD10

36、0,000.00(7)付款金额ONE HUNDREDONE HUNDREDTHOUSAND USTHOUSAND USDOLLARSDOLLARSFulton national(8)付款地点Bostonbank, main office,Atlanta, Georgia(9)提示次数无无（或者一次）(10) 主债务人First NationalHaverty furnitureBank of Bostonco.（二）根据所给条件填写本票。(1)Amount 3,026.00'.(2)Date and place of issue8/August/2003， Guangzhou, Chi

37、na(3)TenorAt 90 days after date(4)MakerGuangdong Imp. & Exp. Co., GuangzhouChemicals Import & Export Company(5)PayeeLondonPromissory Notefor GBP 3,026.00(Amount in figure)Guangzhou ,China,8August,2003(Place and date of issue)(Name of month in letter)On At90 days after dateagainst this promis

38、e note I(we) promisetopay to Chemicals Import & Export Company Londonor orderthe sum ofGBP THREE THOUSAND AND TWENTYSIXONLYFOR VALUE RECEIVEDPayable atGuangzhou, ChinaGuangdong Imp. & Exp. Co.,GuangzhouSignature(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, 16, Dec., 2003Pay to the order of Toyota Company the sum of five thousand US dollars USD5,000.00To Bank of New YorkFor BBB Corp., New YorkNew YorkAuthorized S