结算实验答案1

1、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NO.S20030117/123New York7, MAY, 2003AT*SIGHT OF THIS FIRST BILL OF EXCHANGE( SECOND UNPAID)PAY TO THE ORDER OF Ba nk of America N. T. &S. A.U.S. DOLLARS TWENTY FIVE HUNDRED THOUSANDONLYVALUE RECEIVED AND CHARGE TO ACCOUNT OFUSD250,00000DRAWN UNDER SALES CO

2、NTRACT NO. 23476 AGAINST 500 BARRELS OF OILFROM NEW YORK TO GUANGZHOU FOR COLLECTIONTO CHINA GUANGDONG IMP.CORPAT GUANGZHOUCHINAfor and on behalf ofNOVUS INTERNA TIONALPTE LTD, NEW YORKAuthorized Sign ature(s)2、信用证中的汇票ACCEPTED14th, April, 2004ForafMidland Bank Ltd,London Excha nge for GBP56,400.00 D

3、ue 13th, July,2004Guan gzhou, 5th, April, 2004At 90 days after sight pay to the order of ourselvesthe sum of Sterling Pounds Fifty Six Thousand Four Hundred onlySig nedDrawn under Documentary Credit No. 57982 issued by Midland Bank,dated 10, March, 2003To Midland Bank Ltd,LondonFor Guan gzhou Textil

4、es Holdi ngsAuthorized Sign ature(s)类型 工程、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, 2003Gua ngzhou, 5, April, 2004付款时间AT SIGHTAt 90 days after sight付款金额USD250,000.00TWENTYFIVEHUNDREDTHOUSAND ？ ？GBP56,400.00Sterli ngPou nds Fifty SixThousa nd Four Hun dred付款

5、人名称和付款地点ToCHINA GUANGDONG IMP.CORP,GUANGZHOUMildla nd Ba nk Ltd., L on don收款人名称pay toTHE ORDER OF Bank ofN.T. & S.A.Guan gzhou Textiles Holdi ngs出票人名称和签字ForNOVUSINTERNATIONALPTELTD., NEW YORGuan gzhou Textiles Holdi ngs提示次数一次二次 2003年5月7日有什么作 用？(托收中的汇票) Due 13th, jy,2004是什么时 间？(信用证中的汇票).确定汇票的有效期;

6、.确定 汇票的到期日；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(13)假设收款人遭到拒付，在追索时 应注意哪些事项？法定期限内，提示汇票； 法定期限内，发出退票通 知；法定期限内，发出拒绝证 书法定期限内，提示汇票；.法定期限内，发出退票通知；.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)否(15)收款人于汇票承兑当天请承 兑行Midland Bank Ltd做贴现，利息=56400

7、 * 90/365 * 6% 净款=56400- 56400 * 90/365银行按6% p.a.计息，计算贴现 息和净款。信用证中的汇票* 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。汇票的无条件支付命令有效/无效建议 Pay to A Corp. two thousa nd US dollars providi ng the goods in complia nee with sales con tract No. 123.无效删除条件 Pay to A Co. the sum of five thousand Sterling Pounds on con di

8、ti on that goods have bee n shipped on board before 23,December.无效删除条件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At 30 days after sight pay to the order of Bank of China the sum of two hundred

9、 thousand US dollars drawn under LC No. 1234 issued by Bank of New York dated on 20, August, 2004.有效 Pay to A Co. one thousand US dollars out of our No.345 acco unt.无效删除条件 Pay to A Co. three thousa nd US dollars plus in terest at 5% from the date hereof to the date of payme nt.有效 Pay to A Co. four t

10、housand US dollars by ten in stallme nts.无效添加分期付款的次 数、付款金额、付 款时间 Pay to A Co. five thousa nd Sterli ng Pou nds con verted into US dollars equivale nt.无效添加汇率三根据所给条件填写汇票。汇票工程汇票一汇票二汇票三 Date and place of issue10/Ja n./2004,Changsha17/Nov./2004,Tokyo25/Feb./2003,GuangzhouTenorone month after dateAt 90 da

11、ys after sighton dema nd PayeeAgricultural Bank of China, HunanCREDIT SUISSE,TOKYO, BRANCHChina National Animal By-productsImp. &Exp. Corp., Guan gzhou AmountGBP21,350.00J¥ 7,082,000.00USD34,486.78(5) DraweeAAA Group Co., Ltd., LondonBank of Chi na, Guan gdo ng BranchFirst National Bank of

12、Chicago(6) DrawerThe Hunan Arts & Crafts Imp. & Exp. Compa nyTOYOTA TSUSHO CORPORATIONChina National Animal By-productsImp. &Exp. Corp., Guan gzhou Branch(7) Draw n clauseDraw n agai nst 1000 boxes of glass brick fromChangsha toDraw n aga inst LC No. 235GD201 issued by BankofChina,Drawn

13、against LC No. 2431/221 issued by First NationalBankofLondonGuangdongBranch,dated 20/Oct., 2004Chicago, dated20/Dec.,20021、汇票Excha nge for GBP21,350.0010, ja nuary, 2004, Cha ngsha(Am ount in figure)(Place and date of issue)At one month after date of this First Bill of Excha nge First (un paid)(Te n

14、or)pay to Agricultural Bank of China, Hunan or orderthe sum of TWENTY ONE THOUSAND THREE HUNDRED AND FIFTTYSTERLING POUNDS(Am ount in words)Draw n against 1,000 boxes of glass bricks from Chan gsha to LondonT AAA Group Co., Ltd., LondonFor Hu nan Arts & CraftsImp. & Exp. Compa ny Authorized

15、Sign ature(S)2、汇票二:Excha nge for JY7,082,000.0017th, Nov., 2004, TokyoDrawn LC No. 235GD201 issued by Bank of China, Guangdong Branch,dated 20/Oct., 2004At 90 days after sight of this First Bill of Excha nge(Sec ond un paid)pay to or order CREDIT SUISSE,TOKYO, BRANCHthe sum of SEVEN MILLION EIGHTY T

16、WO THOUSAND JANPANES YENTo Ban k_of Ch in a,_Guangdong BranchFor TOYOTA TSUSHOCORPORATIONAuthorized Sign ature(S)3、汇票三：Excha nge for USD34,486.7825th, Feb., 2003, Gua ngzhouAtdemand sigh of this Second Bill of Exchange (First unpaid)pay to China National Animal By-products lmp.& Exp. Corp., Guan

17、gzhou or orderthe sum of THIRTY FOUR THOUSAND FOUR HUNDRED AND EIGHTYSIX US DOLLARS AND SEVENTY EIGHT CENTSDrawn against LC No. 2431/221 issued by First National Bank of Chicago, dated20/Dec.,2002To First National Bank of ChicagoFor China National Animal By-productslmp.& Exp. Corp., Guan gzhou B

18、ranchAuthorized Signature(S)(四)GUANGDONG IMP. & EXP. CORPORATtO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。Excha nge for USD60,234.00Gua ngzhou, 20th, Mar., 2003D/A At 30 days after sight of this First bill of excha nge(Sec ond unpaid)Pay to the order of The Con struct ion Bank of Chi

19、nathe sum of US DOLLARS SIXTY THOUSAND TWO HUNDRED ANDTHIRTY FOUR ONLYDrawn againstshipmentof 20 cartons of Cashmere Coats fromGuan gzhou to New York for collecti onTo ARRON FERER & SONS CO.For and on behalf ofGUANGDONG IMP. & EXP. CORPRATION909 ABBOTT DRIVE DMAHAMEBRASKA 68102 USAAuthorized

20、 Sign ature(s)ACCEPTED3 CO.28th, Mar., 2003Payable at Bank of AmericaFor ARRON FERER & SON n ature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 At 60 days after date5月19日(5) At one and half a month after date5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 Co

21、mpany , 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， GCompany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 ofA Compa nyPay to the order of D Compa nyFor: A Compa nySig ned:李华For:D Compa nySign ed:

22、Joh n交付deliverPay to GCompa ny on lyFor:F Compa nyAnn iePay to bearer交付 Pay to the orderofDCompa ny交付For:D Compa nySign ed:Joh n交付交付 Pay to G Compa ny on lyFor:F Compa nyAnn iePay to A Company on ly2、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，收款公司记名背书转让给托收行，托收

23、行空白背书给代收行。Excha nge for USD49,271.00Gua ngzhou,2nd, Oct., 2003At * sight pay to ourselvesor orderthe sum of FORTY NINE THOUSAND TWO HUNDRED AND SEVENTY ONEUS DOLLARSTo B Compa nyFor :A Compa ny,New YorkGuan gzhou,Ch ina张品Authorized Sign ature(s)汇票反面Pay to In dustrial and Commercial Bank of China for

24、 collect ion, Guan gdo ngFor :A Compa ny, Guan gzhou,Chi na张品For In dustrial and Commercial Bank of China, Guangdong李源汇票以托收行为指示性抬头，托收行记名背书给代收行。Excha nge for USD49,271.00Gua ngzhou,2nd, Oct., 2003At * sight pay to In dustrial and Commercial Bank of China, Guan gdo ng or orderthe sum of FORTY NINE THO

25、USAND TWO HUNDRED AND SEVENTY ONE US DOLLARSTo B Compa nyFor :A Compa ny,New YorkGuan gzhou,Ch ina张品Authorized Sign ature(s)汇票反面Pay to Citi bank of Americafor collect ionFor In dustrial 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

26、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 Compa ny, LondonSig ned:Excha nge for USD428,314.00Sha nghai,16th, 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 Com

27、pa ny,LondonGuan gzhou, ChinaAuthorized Sign ature(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., 2003Payable at the arrival of goods at desti nati onFor:B Compa ny, London Sig ned:Excha nge for USD428,314.00Sha nghai,16th, Mar., 2003At 60 days after sight pay to the order of A Compa nyt

28、he 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)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%。ACCEPTED 26th, Mar., 2003 Payable at 80% of the draftFor:B Compa ny, London Sig ned:Excha nge for USD428,

29、314.00Sha nghai,16th, 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)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

30、26th, Mar., 2003Payable atMidla nd BankFor:B Compa ny, LondonSig ned:Excha nge for USD428,314.00Sha nghai,16th, Mar., 2003At 60 days after sight pay to the order of A Compa nvthe sum of Four Hun dred Twenty Eight Thousa ndThree hun dreda nd Fourtee n US dollarsTo B Compa nyFor :C Compa ny,LondonGuan

31、 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。ACCEPTED26th, Mar., 2003 Payable at 90 days after sightFor:B Compa ny, LondonSig ned:Excha nge for USD428,314.00Sha nghai,16th, Mar., 2003At 60 days after sight pay to the order of A Compa nythe sum of Four Hun dred Twenty Ei

32、ght 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, November, 2003

33、At 30 days after sight pay to the order of Bank of China Guan gdo ngthe sum of Eleve n Thousa nd Two hun dred Fifty HK dollarsDraw n un der L/C No. 57833262 issued by Sta ndard Chartered Ba nk Ltd.dated 20, Oct., 2003To Standard Chartered Bank Ltd.For Guangdong lmp& Exp Co.Hong KongGuangzhouAuth

34、orized Sign ature(s)STANDARD CHARTERED BANK LTD.ACCEPTANCE NOTICEHo ng Ko ng, 26th, Nov. To Bank of China GuangdongWe give you below details of draft accepted by ourselves:YourRefNo.DrawerAmo untDueRemarkNo.11889/54GuangdongImp& Exp Co.,GuangzhouHKD11,250.0026th,Dec., 2004L/C No. 57833262 issued

35、 by Standard Chartered Bank Ltd.dated 20, Oct., 2003For Stan dard Chartered 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 USD1,000.00Bosto n, 4th, Jun e,2002Ondemand we promise to pay tothe order ofbearerthe sum of ONE THOUSAND US DOLLARSPayable a

36、t Bost onFor: First Nati onal Bank of Bost onAuthorized Sign ature(s)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,

37、 GEORGIA VALUE RECEIVEDHAVERTYFURNITURE CO.Authorized Sign ature(s)DUE 15, DEC., 2002类型工程、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 Natio nal Ba nk 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 ndAT

38、SEVENTYDAYSAFTER DA TE付款金额USD1,000.00USD100,000.00付款地点Bost onAtla nta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

39、PayeeChemicals Import & Export Compa ny LondonPromissory Note 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

40、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，按支票工程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 dollarsUSD5,00