国际结算往年试卷

1、一阅读下列信用证，回答题后的问题。（共40分）Name of Issuing bank: Credit LyonaisTO: Kam Dor Bo Trading Co., Ltd 8th/F, Forrum Building Singapore Date and place of issue: Paris, 25 Nov. 2005This Credit is advised through Development Bank, (Ltd.) International Trading Building, Singapore, P.O. Box 401016Dear Sirs,At the r

2、equest of Dearmei Trading Co., Ltd, Paris, we hereby issue an irrevocable documentary Credit No. ING58510 for $43,272.93 (say US dollar forty three thousand two hundred and seventy-two and 93/100 only) to expiry on or before 20 Oct., 2006 at Tianjin available with Bank of Asia, Tianjin by payment at

3、 sight against the following documents:(i) Commercial invoice in duplicate(ii) Full set 4/4 original clean on board marine bill of lading made out to order and endorsed in blank market freight prepaid notifying applicant.(iii) Certificate of origin in duplicate evidencing shipment not later than 5 F

4、eb. , 2006. Partial shipments allowedTransshipment allowedDocuments to be presented within 15 days after the date of shipment of the transport documents but within the validity of the credit.We hereby engage that payment will be duly made against documents presented in conformity with the terms and

5、conditions of this credit.Instructions to the advising bank:Please advise the credit to the beneficiary without adding your confirmation.Reimbursement: when utilized kindly advise us of your payment and charges by tested telex stating documents complied with and we will cover your account with us va

6、lue 3 working days after receipt of your telex at our counter.This credit is subject to UCP500. Yours faithfully, Credit Lyonnais Paris signature问题：1写出该信用证的开证行、通知行、申请人和受益人的名称。（8分）2该信用证是什么类型？（2分）3写出该信用证的有效期、规定的最迟装运期和最迟交单期。（6分）4该信用证要求受益人交来哪些单据，分别是几份？（6分）5该信用证下货物是否允许部分装运，是否允许转船？（4分）6 该信用证下提单上的被通知人是谁？（2

7、分）7该汇票在该信用证业务过程中有否背书行为？（2分）8请根据信用证的要求签发该信用证下的汇票。（10分）二根据下列支票回答题中的问题。（共12分） Check for USD 20,000 Beijing, Apr. 4, 2001 Pay to the order of John Smith the sum of twenty thousand U S dollars only Bank of China, BeijingTo: Bank of ChinaShanghai, China For China National Art & Crafts Import & Exp

8、ort Corp. (signed)问题：1写出该支票的三方当事人的名称。（6分）2写出该支票的出票日和出票地点。（4分）3该支票的中的划线及划线中的银行分别是什么含义？（2分）三以下是一笔票汇业务中的汇票，根据该汇票回答题后的问题。（共10分）【第 2 页 共 4 页】Bank of China No. 20039729Amount USD1, 000.00Tianjin 7 Dec., 2005Pay to the order of ABC Company, Los Angeles the sum of U.S. dollars one thousand only.To Bank of C

9、hina, New York410 Madison AvenueNew York NY 10017 U.S.A. Bank of China,Tianjin BranchSignature问题：1请找出该票汇中汇出行、汇入行和收款人。（3分）2这是一笔什么类型的票汇？（1分）3该票汇中金额是多少？（1分）4请用图示票汇的程序（5分）四根据下列托收指示书回答问题。（共23分）COLLECTION INSTRUCTIONOffice: Bank of Communications, Kunming BranchAddress: 24 Dongfeng West Road, Kunming P. R

10、. ChinaTelex: 64109 BCKM CNPlease always quote our ref. No. OC010010017Mail to: NATEXIS BANQUEDear Sirs,We enclose the following drafts/documents as specified hereunder which please collect accordance with the instruction indicated herein.Principal: KUNMING industry of advanced technology developing

11、 area imp. & exp. corporation.Drawee: TRADFIRST BV HOGEWG 43 POSTBUS 126 5300 AC ZALTBOMMEL THE NETHERLANDSDeliver documents against payment Due date: at sightDraft invoice no. 01-s011FB Amount：USD 31,700.00Documents: (kinds and No.)Commercial invoice: threePacking list: threeInsurance policy: t

12、hreeBill of lading: threeForm A : threeCert. of weight: threeCert. of analysis: threeSpecial instructions:(i) please acknowledge receipt of our documents.(ii)telex advice of non-payment with reasons.(iv) all banking charges outside our bank are for account of drawee.(v) Please advice payment by SWIF

13、T.Disposal of proceeds upon collection:Please remit the proceeds to Citibank N.A. New York for credit of the Bank of Communication, KUNMING branch A/C No. 36219119 in favor of us quoting our OC No.Unless otherwise specified this collection is subject to Uniform Rules for Collection (ICC Publication

14、No. 522) Bank of Communication, Kunming Branch (signed)问题：1写出本托收业务中的委托人、付款人、托收行和代收行的名称。（8分）2本托收中交单方式是什么？（2分）3本托收中代收行收到货款后资金拨付的具体方式是什么？（2分）4本托收中代收行的费用由谁来支付？（2分）5该托收业务中是否需要汇票？汇票的出票人和付款人分别是谁？（7分）6托收指示中“Uniform Rules for Collection”的中文含义是什么？（2分）五名词解释 （每题3分，共15分）1Time draft 2. bankers promissory note 3.

15、certified check4. documentary collection 5. forfeiting 一阅读下列信用证，回答题后的问题。（共37分）Issuing bank: Exim-bank Ltd. MalaysiaDate and place of issue: June 25, 2006, MalaysiaCredit Number: S-01-Y-825Advising bank: Development Bank, (Ltd.) International Trading Building, Singapore, P.O. Box 401016Applicant: Dea

16、rmei Trading Co., Ltd, Malaysia 10th/F, Lisi Building, P.O. Box 288125Beneficiary: Kam Dor Bo Trading Co., Ltd 8th/F, Forrum Building Singapore Expiry date： 25th Oct., 2005, in the country of the beneficiary At the request of Dearmei Trading Co., Ltd, Malaysia, we open this irrevocable Documentary L

17、/C No. S-01-Y-825 in your favor for an amount not exceeding total of USD 1,000,000 (one million US dollars only) available by your drafts drawn at sight on us covering 100% invoice value accompanied by the following documents:(vi) commercial invoice in triplicate.(vii) insurance policy in duplicate

18、covering all risk plus 10% of invoice value.(iii) full set of clean “on board” bill of lading made out to our order notify buyers and marked “freight prepaid”. (iv) certificate of origin on duplicate(v) packing list in duplicate(vi) certificate of inspection in duplicateCovering shipment of : ESP 20

19、 kit , ESPS 10 kit, ESPSS 10 kit all in crates Shipment from Singapore to Malaysia CIF Contract No. ESP 12345Shipment must be effected not later than 30th July, 2005.Special Clause:(i) this credit is available by draft drawn on issuing bank at sight.(ii) partial shipments are prohibited. Tran-shipme

20、nts are prohibited.(iii) draft against this credit must be drawn and negotiated on or before August 25, 2005.(iv) the number and date of this credit must appear on the draft drawn.We hereby guarantee that drafts drawn under and in compliance with the terms and conditions of this credit shall be duly

21、 accepted and paid at sight. For the Exim-bank Ltd. Malaysia (signed)问题：1写出该信用证的开证行、通知行、申请人和受益人的名称。（8分）2该信用证是什么类型？（2分）3写出该信用证的有效期、规定的最迟装运期和最迟交单期。（6分）4该信用证要求受益人交来哪些单据，分别是几份？（6分）5该信用证下货物是否允许部分装运，是否允许转船？（4分）6该信用证中货物的名称是什么？（2分）7该汇票在该信用证业务过程中有否背书行为？（2分）8请根据信用证的要求签发该信用证下的汇票。（7分）二根据下列支票回答题中的问题。（共12分） Check

22、 for USD 10,000 Shanghai, May 4, 2001 Pay to the order of John Smith the sum of ten thousand U S dollars only Bank of China, BeijingTo: Bank of ChinaShanghai, China For China National Art & Crafts Import & Export Corp. (signed)问题：1写出该支票的三方当事人的名称。（6分）2写出该支票的出票日和出票地点。（4分）3该支票的中的划线及划线中的银行分别是什么含

23、义？（2分）三根据下列信汇付款委托书，回答题后的问题。（共14分）M/T Payment OrderTO: Agriculture Bank of China, Beijing BranchNo. of payment order: 1234567To be paid to: Beijing foodstuff import and export Co.Amount: US$200, 000Amount in words: US dollars two hundred thousand onlyBy order of : Shanghai textile co.Remarks: remit f

24、or payment of goodsYou are authorized to debit our account with you. For Bank of China Shanghai Branch Signed问题：1请找出本信汇中涉及的各方当事人。（4分）2汇款的用途是什么？（1分）3本信汇中银行间汇款的偿付方式是什么？1分）4请用图示信汇的程序（8分）四根据下列托收指示书回答问题。（共22分）COLLECTION INSTRUCTIONOffice: Agricultural Bank of China, JIANGXI BR Address: No.299, ZHONGSHAN

25、road, NANCHANG ChinaTelex: 950003SWIFT: ABOCCNBJ140Please always quote our ref. No. 140oc010010017Mail to: NATEXIS BANQUEDear Sirs,We enclose the following drafts/documents as specified hereunder which please collect accordance with the instructions indicated herein.Principal: NANCHANG industry of a

26、dvanced technology developing area imp. & exp. corporation.Drawee: TRADFIRST BV HOGEWG 43 POSTBUS 126 5300 AC ZALTBOMMEL THE NETHERLANDSDeliver documents against payment Due date: at sightDraft invoice no. 01-s011FB Amount：USD 31,700.00Documents:Commercial invoice: 3Packing list: 3Insurance poli

27、cy: 3Bill of lading: 3Form A : 1Cert. of weight: 1Cert. of analysis: 1Special instructions:(i) please acknowledge receipt of our documents.(ii)telex advice of non-payment with reasons.(viii) all banking charges outside our bank are for account of drawee.(ix) Please advice payment by SWIFT.Disposal o

28、f proceeds upon collection:Please remit the proceeds to Citibank N.A. New York for credit of the agricultural bank of China JIANGXI branch A/C No. 36219119 in favor of us quoting our OC No.Unless otherwise specified this collection is subject to Uniform Rules for Collection (ICC Publication No. 522)

29、 Agricultural Bank of China, JIANGXI Branch (signed)问题：1写出本托收业务中的委托人、付款人、托收行和代收行的名称。（8分）2本托收中交单方式是什么？（2分）3本托收中代收行收到货款后资金拨付的具体方式是什么？（2分）4本托收中代收行的费用由谁来支付？（2分）5该托收业务中是否需要汇票？汇票的出票人和付款人分别是谁？（6分）6托收指示中倒数第二行的“Uniform Rules for Collection”的中文含义是什么？（2分）五名词解释 （每小题3分，共15分）1、即期汇票 2、商业本票 3、划线支票 4、光票托收 5、保理 一阅读下列

30、信用证，回答题后的问题。（共45分）Name of Issuing bank: Banque Nationale de ParisTO: China Foodstuff Imp. & Exp. Corp. Tianjin Branch, TianjinDate and place of issue: 28 Feb., 2005, Marseille.This Credit is advised through Bank of Asia, TianjinDear Sirs,At the request of Dearmei Trading Co., Ltd, Paris, we here

31、by issue an irrevocable documentary Credit No. ING58510 for $43,272.93 (say US dollar forty three thousand two hundred and seventy-two and 93/100 only) to expiry on or before 15 Dec., 2005 at Tianjin available with Bank of Asia, Tianjin by deferred payment at 60 days after date of presentation of do

32、cuments against the following documents:(x) Commercial invoice in quadruplicate referring to contract No. SDO66(xi) Full set 6/6 original clean on board marine bill of lading made out to order and endorsed in blank market freight prepaid notifying applicant.(xii) Certificate of origin in duplicate e

33、videncing shipment not later than 30 Nov. , 2005. Partial shipments allowedTransshipment allowedDocuments to be presented within 15 days after the date of shipment of the transport documents but within the validity of the credit.We hereby engage that payment will be duly made against documents prese

34、nted in conformity with the terms and conditions of this credit.Instructions to the advising bank:Please advise the credit to the beneficiary without adding your confirmation.Reimbursement: at maturity as specified on your BP schedule, we shall credit your Head Office US dollar account with us under

35、 our telex advice to you.This credit is subject to UCP500. Yours faithfully, Banque Nationale de Paris, Marseille Signature问题：1写出该信用证的开证行、通知行、申请人和受益人的名称。（8分）2该信用证是什么类型？（2分）3写出该信用证的有效期、规定的最迟装运期和最迟交单期。（6分）4该信用证要求受益人交来哪些单据，分别是几份？（6分）5该信用证下货物是否允许部分装运，是否允许转船？（4分）6 该信用证下提单上的被通知人是谁？（2分）7该信用证是否需要汇票？（2分）8当受益

36、人交单给指定银行并得到付款时，提单需要背书，假如你是受益人，请做该背书记载。（5分）9当指定银行交单给开证行并得到付款时，提单需要背书，假如你是指定银行，请做该背书记载。（5分）10当开证行交单给申请人并得到付款时，提单需要背书，假如你是开证行，请做该背书记载。（5分）二根据下列本票回答题中的问题。（共4分） Promissory note for USD 20,000 Beijing, Apr. 4, 2005 At 30 days after date we promise to pay to the order of John Smith the sum of twenty thousa

37、nd U S dollars only For China National Art & Crafts Import & Export Corp. (signed)1写出该本票的当事人的名称。（2分）2写出该本票的出票日和出票地点。（1分）3该本票的付款到期日是何时？（1分）三以下是一笔电汇业务中的电文，根据该信息回答题后的问题。（共14分）【第 2 页 共 3页】FM: BANK OF ASIA, TIANJINTO: THE HONGKONG AND SHANGHAI BANKING CORP., HONGKONGDATE: 1ST MARCHTEST 1253 OUR R

38、EF. 208TT0517 NO ANY CHARGES FOR US PAY USD20 000 VALE 1ST MARCH TO YOUR HAY WAY BUILDING BRANCH 58 STANLEY STREET HONGKONG FOR ACCOUNT NO. 004-110-106028 FAVOUR PRECISION PHOTO EQUIPMENT LTD. HONGKONG MESSAGE CONTRACT NO. P10158 ORDER PHOTOGRAPH CO. TIANJIN COVER DEBIT OUR ACCOUNT WITH YOU.问题：1请写出本

39、电汇中汇出行、汇入行和收款人和汇款人的名称。（4分）2该电汇中的附言是什么？（1分）3本电汇中汇款的起息日是何时？（1分）4请用图示电汇的程序（8分）四以下是一张托收下的汇票，以托收行为收款人，代收行是“Hong and Shanghai banking Corp.”。请根据题意回答题后的问题。（共22分）Exchange for HKD 21, 5000.00 Tianjin, 15 Apr. 2005 D/A at one month after sight pay to the order of The Industrial and Commercial Bank of China th

40、e sum of Hong Kong dollars twenty one thousand five hundred only.Drawn against shipment of 22 bales of pongee from Tianjin to Hongkong for collection.To: Sunlight Garments Company 314 Locky Road, Hong Kong.For Tianjin Textiles Import and Export Corporation Tianjin signed 1. 请写出该笔托收业务中委托人、付款人、托收行的名称。

41、（6分）2 汇票中第二行的第一个词为“D/A”，在中文中是什么意思？请详细说明。（2分）3当出票人把跟单汇票交给托收行时，汇票要经过托收背书，请做该背书记载。（5分）4当托收行把跟单汇票交给代收行时，汇票要经过托收背书，请做该背书记载。（5分）5请用图示跟单托收D/A的业务程序。（4分）五名词解释 （每小题3分，共15分）1、银行承兑汇票 2、非划线支票 3、托收 4、双保理 5、即期付款信用证1信用证2 追索权3 清洁运输单据4 国际汇兑 （ ）1汇票的付款人与出票人应是两个不同的当事人。如果汇票的出票人和付款人是同一人,持票人则不能接受此汇票。 ( ) 2远期汇票必须首先提示承兑。 ( )

42、 3汇款偿付也就是指的汇款解付。 ( ) 4托收委托书规定托收费用由付款人负担，恰遇付款人拒付，其托收费用仍应由付款人承担。 ( ) 5A银行收到从海外代理行寄来的一笔跟单托收，发现在托收指示上没有注明交单方式。因为进口商开立的是远期汇票，A银行可以对进口商承兑交单。 ( ) 6如果受益人向其银行提交信用证所需求的全部单据，但就在提交单据的前几天，开证申请人却破产了，在这种情况下，银行可以拒绝付款给受益人。（ ）7议付信用项下，汇票不能作成以申请人作为付款人。（ ）8如果提单及收货人是“开证行的指定人，通知买方”，则买方有权提货。（ ）9如果货物凭开证行担保已提取，由于单据有不符点被拒绝付款，

43、受益人应向进口商索偿。 （ ）10多式运输单据上表示包装件数时，应写明数个集装箱内含小包装的总件数。1汇票的当事人中，对汇票可享有充分权利的当事人有： A. 收款人 B. 被背书人 C. 背书人 D.出票人2汇票的当事人中，对汇票付款承担责任的当事人有: A. 承兑人 B. 背书人 C. 出票人 D. 被背书人 3What bills are invalid?什么票据是有效的? A. “Pay to M Co. or order the sum of one thousand US dollars.” B. “Pay to M Co. providing the goods they supp

44、ly are complied with contract the sum of one thousand US dollars.” C. “Pay to M Co. out of the proceeds in our No. 1 account the sum of one thousand US dollars.” D. “Pay to M Co or order the sum of one thousand US dollars and charge/debit same to applicants account maintained with you.” 4下列采用顺汇的结算方式

45、有哪些? A.信汇 B.托收 C.电汇 D.信用证5下列属于金融单据的有: A.本票 B.支票 C.发票 D.运输单据6下列对受益人无追索权的信用证有：A即期付款信用证 B.议付信用证 C.延期付款信用证 D.承兑信用证7受益人交单给指定银行向它办理结算时，按照使用信用证金额的不同方式可分为：A即期和延期付款信用证 B.承兑信和证 C保兑的与不保兑的信用证 D.我付信用证和自由议付信用证8下列单据中不享有物权凭证的是：A.航空运单 B.铁路运单 C.海运提单 D.邮政收据9下列属非贸易外汇收支项目的是：A.海外私人汇款 B.保险收支 C.外币收兑 D.银行收支10“跟单托收”意指下列哪些单据的

46、托收？ A.金融单据不伴随商业单据 B.金融单据伴随商业单据 C.商业单据不伴随金融单据 D. 金融单据1  票据行使追索权的条件有哪些？2.在国际贸易中使用托收方式时卖方应注意些什么？3跟单信用证的性质及作用。根据给出的条件填写一张汇票。No.30167577Date of issue: 20 April, 1999Tenor: at 30 days from sightDrawer: BETERFORD DEVELOPMENT CO., LTD.Drawee: BANK OF SAIPANPayee: HUADONG EXPORT AND IMPORT CO., LTDSum:

47、USD 47,259.00 DRAFTExchange for Date No. At sight of this FIST of Exchange (Second of Exchange being unpaid)Pay The sum of To For If the payee of the Drift want to negotiate the bill to BANK OF HONGKONG, please you make a restrictive endorsement for it. （如果持票人要将该汇票转让给香港银行，请你替银行做成一个限制性背书。） 3.    If the Drawee agree to accept the bill when he was presented , please you make an acceptance for him.(如果付款人在提示日同意承兑，请你替他做成一个承兑。开放教育金融学本科国际结算期中自测题答案一、名词解释（每小题4分，共16分）1信用证：银行应开证申请人（进口商）要求开给信用证受益人（出口商）的一份有条件的书面付款承诺。2 追索权：是指汇票遭到拒付，持票人对其前手背书人或出票人有请求其偿还汇票金额及费用的权利。3 清洁运输单据：是指汇票遭到拒付