教学课件1-1-1 国际票据业务1

1、国际结算操作国际结算操作主讲人：章安平主讲人：章安平o 票据含义：是依据票据法签发的，以无条件支付一定金票据含义：是依据票据法签发的，以无条件支付一定金额为目的的有价证券。额为目的的有价证券。o 票据含义：是依据票据法签发的，以无条件支付一定金票据含义：是依据票据法签发的，以无条件支付一定金额为目的的有价证券。额为目的的有价证券。o 票据种类：主要包括汇票、支票、本票等。票据种类：主要包括汇票、支票、本票等。o 票据特性：要式性、流通性和无因性等。票据特性：要式性、流通性和无因性等。o 票据作用：票据作用：支付作用：银行承兑汇票、商业汇票、支票等。支付作用：银行承兑汇票、商业汇票、支票等。流通

2、作用：票据背书转让流通作用：票据背书转让 。融资作用：票据贴现、福费廷、出口保理。融资作用：票据贴现、福费廷、出口保理。o 票据作用：票据作用：支付作用：银行承兑汇票、商业汇票、支票等。支付作用：银行承兑汇票、商业汇票、支票等。流通作用：票据背书转让流通作用：票据背书转让 。融资作用：票据贴现、福费廷、出口保理。融资作用：票据贴现、福费廷、出口保理。o 票据法系：最具影响力两大法系是以英国票据法系：最具影响力两大法系是以英国票据法票据法为基础的英美法系和以为基础的英美法系和以日内瓦统一法日内瓦统一法为代表的欧为代表的欧洲大陆法系。洲大陆法系。汇票票样支票票样本票票样【学习目标学习目标】o 能力

3、目标能力目标能完成汇票、支票、本票的出票操作；能完成汇票的背书、承兑操作；能审核汇票、支票、本票的有效性。o 知识目标知识目标掌握汇票、支票、本票的定义及其必要项目，出票、背书、承兑等票据行为；熟悉支票划线的种类及作用；了解票据的特性、两大票据法系。【项目背景项目背景】 2013年4月8日，大连宏发贸易公司与美国 DEF Trading Inc.（地址：No. 1 Tim Rd., New York, U.S.A.）签订了一份金额为13200美元的成衣出口合同。合同规定，采用托收结算方式，要求大连宏发贸易公司出具汇票，以DEF Trading Inc.为付款人，期限为见票后30天。 5月10日

4、，大连宏发贸易公司按照出口合同的要求装运了货物。【任务分解任务分解】任务任务1：出票人出具汇票：出票人出具汇票 5月14日，大连宏发贸易公司单证员在向中国银行大连分行办理托收前，需根据出口合同制作汇票。 其中，汇票号码为HF2013039，汇票收款人为中国银行大连分行。大连宏发贸易公司授权签字人为刘军。【任务分解任务分解】任务任务2：收款人对汇票进行背书：收款人对汇票进行背书 5月15日，大连宏发贸易公司单证员到中国银行大连分行办理托收结算业务，在银行接受其申请后，向银行提交了汇票和其他单据。 5月16日，中国银行大连分行执行委托，向其代理行纽约银行做托收背书，请纽约银行代收此笔款项。中国银行

5、大连分行授权签字人为孙莉。【任务分解任务分解】任务任务3：付款人对汇票进行承兑：付款人对汇票进行承兑 5月23日，纽约银行收到中国银行大连分行的托收单据后，向DEF Trading Inc.提示承兑汇票。 当日，DEF Trading Inc.对该汇票进行承兑。DEF Trading Inc.授权签字人为Jack Smith。项目学习导航英国英国票据法票据法： A bill of exchange is an unconditional order in writing, addressed by one person to another, signed by the person givi

6、ng it, requiring the person to whom it is addressed to pay on demand, or at a fixed or determinable future time, a sum certain in money, to or to the order of a specified person, or to bearer. 英国英国票据法票据法： A bill of exchange is an unconditional order in writing, addressed by one person to another, si

7、gned by the person giving it, requiring the person to whom it is addressed to pay on demand, or at a fixed or determinable future time, a sum certain in money, to or to the order of a specified person, or to bearer. 英国英国票据法票据法： A bill of exchange is an unconditional order in writing, addressed by on

8、e person to another, signed by the person giving it, requiring the person to whom it is addressed to pay on demand, or at a fixed or determinable future time, a sum certain in money, to or to the order of a specified person, or to bearer. 英国英国票据法票据法： A bill of exchange is an unconditional order in w

9、riting, addressed by one person to another, signed by the person giving it, requiring the person to whom it is addressed to pay on demand, or at a fixed or determinable future time, a sum certain in money, to or to the order of a specified person, or to bearer. 英国英国票据法票据法： A bill of exchange is an u

10、nconditional order in writing, addressed by one person to another, signed by the person giving it, requiring the person to whom it is addressed to pay on demand, or at a fixed or determinable future time, a sum certain in money, to or to the order of a specified person, or to bearer. 英国英国票据法票据法： A b

11、ill of exchange is an unconditional order in writing, addressed by one person to another, signed by the person giving it, requiring the person to whom it is addressed to pay on demand, or at a fixed or determinable future time, a sum certain in money, to or to the order of a specified person, or to

12、bearer. 英国英国票据法票据法： A bill of exchange is an unconditional order in writing, addressed by one person to another, signed by the person giving it, requiring the person to whom it is addressed to pay on demand, or at a fixed or determinable future time, a sum certain in money, to or to the order of a s

13、pecified person, or to bearer. 英国英国票据法票据法： A bill of exchange is an unconditional order in writing, addressed by one person to another, signed by the person giving it, requiring the person to whom it is addressed to pay on demand, or at a fixed or determinable future time, a sum certain in money, to

14、 or to the order of a specified person, or to bearer. 英国英国票据法票据法： A bill of exchange is an unconditional order in writing, addressed by one person to another, signed by the person giving it, requiring the person to whom it is addressed to pay on demand, or at a fixed or determinable future time, a s

15、um certain in money, to or to the order of a specified person, or to bearer. 英国英国票据法票据法： 汇票是由一人签发给另一人的无条件书面命令，要求受票人见票时或于未来某一规定的或可以确定的时间，将一定金额的款项支付给某一特定的人或其指定人或持票人。无条件书面命令无条件书面命令（1）汇票是一个支付命令，不是付款请求。o I will be pleased if you pay to Andy the sum of six thousand pounds only.o pay to ABC Company the sum

16、 of U.S. Dollars six thousand only.无条件书面命令无条件书面命令（2）汇票的支付命令是无条件的。o pay to ABC Company the sum of U.S. Dollars one thousand only providing the goods supplied in compliance with contract.无条件书面命令无条件书面命令（2）汇票的支付命令是无条件的。o pay to ABC Company the sum of U.S. Dollars one thousand only providing the goods su

17、pplied in compliance with contract.o pay to ABC Company out of proceeds of sale of woolen blankets the sum of U.S. Dollars one thousand only. 无条件书面命令无条件书面命令（2）汇票的支付命令是无条件的。o pay to Bank of China, Zhejiang Branch, the sum of U.S. Dollars forty thousand only drawn under L/C No.34567 issued by CITIBANK

18、, New York dated 15 August 2013.中国中国票据法票据法： 汇票是出票人签发的，委托付款人在见票时或在指定日期无条件支付确定的金额给收款人或其指定人或持票人的票据。 日内瓦统一法日内瓦统一法： 对汇票未下定义，只规定了汇票应记载下列事项：“汇票”字样，同时所用文字与该票据所用文字一致；无条件支付一定金额的命令；付款人名称；付款时间；付款地点；收款人名称；出票日期和出票地点；出票人签名。英国英国票据法票据法日内瓦统一法日内瓦统一法中国中国票据法票据法1 1、无条件支付命令、无条件支付命令2 2、确定的金额、确定的金额3 3、付款人名称、付款人名称4 4、收款人名称、收

19、款人名称5 5、出票人签名、出票人签名1 1、“汇票汇票”字样字样2 2、无条件支付命令、无条件支付命令3 3、确定的金额、确定的金额4 4、付款人名称、付款人名称5 5、收款人名称、收款人名称6 6、出票人签名、出票人签名7 7、出票日期、出票日期8 8、出票地点、出票地点9 9、付款时间、付款时间1010、付款地点、付款地点1 1、“汇票汇票”字样字样2 2、无条件支付命令、无条件支付命令3 3、确定的金额、确定的金额4 4、付款人名称、付款人名称5 5、收款人名称、收款人名称6 6、出票人签名、出票人签名7 7、出票日期、出票日期二、汇票的要项 采用英国采用英国票据法票据法的国家和地区的

20、国家和地区英国、爱尔兰、澳大利亚、新西兰、中国香港、新加坡、塞浦路斯、印度、马来西亚、巴基斯坦、菲律宾、以色列、斐济和汤加等采用采用日内瓦统一法日内瓦统一法的国家和地区的国家和地区德国、法国、意大利、荷兰、挪威、葡萄牙、西班牙、瑞典、瑞士、奥地利、比利时、丹麦、芬兰、土耳其、罗马尼亚、保加利亚、希腊、冰岛、波兰、捷克、匈牙利、卢森堡、日本、韩国、沙特阿拉伯、阿曼、泰国、印度尼西亚、约旦、黎巴嫩等。受票人受票人Drawee出票人出票人Drawer收款人收款人Payee出票出票债权债务债权债务关系关系付款付款三、票据行为三、票据行为（一）出票（一）出票issueissue1、动作o 出票人（Dra

21、wer）写成并签章；（要式性） o 交给收款人。（一）出票（一）出票issueissue1、动作o 出票人（Drawer）写成并签章；（要式性） o 交给收款人。2、债权债务关系o 出票人：主债务人（承担保证该汇票承兑和付款责任）o 收款人：债权人（票据权利包括付款请求权和追索权）o 受票人：不承担法律责任【任务完成任务完成】任务任务1：出票人出具汇票：出票人出具汇票 5月14日，大连宏发贸易公司单证员在向中国银行大连分行办理托收前，需根据出口合同制作汇票。 其中，汇票号码为HF2013039，汇票收款人为中国银行大连分行。大连宏发贸易公司授权签字人为刘军。BILL OF EXCHANGENo

22、. , Exchange for , , , Payable with interest %At sight of this FIRST of exchange (second of exchange Being Unpaid) pay to the order of . the sum of SAY: . To: For and on behalf of . . . (Authorized Signature) 汇票样本汇票5个基本要项任务任务1 1：出票人出具汇票：出票人出具汇票Drawer出票人o 各国的票据法都规定汇票一定要由出票人签章，用以确认其对汇票的债务责任。任务任务1 1：出票

23、人出具汇票：出票人出具汇票Drawer出票人o 各国的票据法都规定汇票一定要由出票人签章，用以确认其对汇票的债务责任。o 如果汇票无出票人签章、伪造出票人签章或未经授权签字，则视为无效汇票。o 实际业务中，当出票人审核汇票各要式齐全后签章。任务任务1 1：出票人出具汇票：出票人出具汇票Drawer出票人o 各国的票据法都规定汇票一定要由出票人签章，用以确认其对汇票的债务责任。o 如果汇票无出票人签章、伪造出票人签章或未经授权签字，则视为无效汇票。o 实际业务中，当出票人审核汇票各要式齐全后签章。o 汇票根据出票人不同分为银行汇票和商业汇票。BILL OF EXCHANGENo. , Excha

24、nge for , , , Payable with interest %At sight of this FIRST of exchange (second of exchange Being Unpaid) pay to the order of . the sum of SAY: . To: For and on behalf of . DALIAN HONGFA TRADING CO. 刘军 . (Authorized Signature) 汇票任务任务1 1：出票人出具汇票：出票人出具汇票 Drawee/Payer受票人/付款人o 一般情况下，汇票上除了要注明付款人的名称之外，还要写

25、明其地址。o 本业务填写进口商名称和地址。BILL OF EXCHANGENo. , Exchange for , , , Payable with interest %At sight of this FIRST of exchange (second of exchange Being Unpaid) pay to the order of . the sum of SAY: . To: DEF TRADING INC. For and on behalf of 1 TIM RD., NEW YORK, U.S.A. DALIAN HONGFA TRADING CO. 刘军 . (Auth

26、orized Signature) 汇票任务任务1 1：出票人出具汇票：出票人出具汇票Payee收款人限制性抬头汇票限制性抬头汇票not transferable billso Pay to A Company only. o Pay to A Company not transferable.o Pay to A Company, 然后在汇票正面加注“Not Transferable”字样。任务任务1 1：出票人出具汇票：出票人出具汇票Payee收款人指示性抬头汇票指示性抬头汇票order billso Pay to A Company. o Pay to the order of A Co

27、mpany.o Pay to A Company or order.任务任务1 1：出票人出具汇票：出票人出具汇票Payee收款人来人抬头汇票来人抬头汇票 bearer billso Pay to the bearer.o Pay to the holder.任务任务1 1：出票人出具汇票：出票人出具汇票Payee收款人来人抬头汇票来人抬头汇票 bearer billso Pay to the bearer.o Pay to the holder.o 中国票据法和日内瓦统一法都禁止使用来人抬头汇票，而英国票据法允许使用来人抬头汇票。BILL OF EXCHANGENo. , Exchange

28、for , , , Payable with interest %At sight of this FIRST of exchange (second of exchange Being Unpaid) pay to the order of BANK OF CHINA, DALIAN BRANCH . the sum of SAY: . To: DEF TRADING INC. For and on behalf of 1 TIM RD., NEW YORK, U.S.A. DALIAN HONGFA TRADING CO. 刘军 . (Authorized Signature) 汇票任务任

29、务1 1：出票人出具汇票：出票人出具汇票Amount金额：大、小写金额任务任务1 1：出票人出具汇票：出票人出具汇票Amount金额：大、小写金额o 大小写金额要一致。如果大小写不一致，根据英国票据法和日内瓦统一法规定，以大写为准；根据中国票据法规定，汇票无效。任务任务1 1：出票人出具汇票：出票人出具汇票Amount金额：大、小写金额o 大小写金额要一致。如果大小写不一致，根据英国票据法和日内瓦统一法规定，以大写为准；根据中国票据法规定，汇票无效。o 利息条款：如果有利息，须规定利率。英国票据法规定，有利息条款而未规定利率的汇票无效。日内瓦统一法和中华人民共和国票据法都规定，如果汇票没写明利

30、率，就按原金额付款，不加利息。BILL OF EXCHANGENo. , Exchange for USD13 200.00 , , , Payable with interest %At sight of this FIRST of exchange (second of exchange Being Unpaid) pay to the order of BANK OF CHINA, DALIAN BRANCH . the sum of SAY: U.S. DOLLARS THIRTEEN THOUSAND TWO HUNDRED ONLY. To: DEF TRADING INC. Fo

31、r and on behalf of 1 TIM RD., NEW YORK, U.S.A. DALIAN HONGFA TRADING CO. 刘军 . (Authorized Signature) 汇票任务任务1 1：出票人出具汇票：出票人出具汇票Tenor付款期限即期demand bill.o on demand pay o at sight pay o on presentation payo pay任务任务1 1：出票人出具汇票：出票人出具汇票Tenor付款期限远期远期Time/Usance bill.o 定日付款 At a fixed future timePay to ABC c

32、om. USD 5000 on 1 Dec. 2013.任务任务1 1：出票人出具汇票：出票人出具汇票Tenor付款期限远期远期Time/Usance bill.o 出票后定期付款 At a stated period after dateAt 60 days after the date 任务任务1 1：出票人出具汇票：出票人出具汇票Tenor付款期限远期远期Time/Usance bill.o 出票后定期付款 At a stated period after dateAt 60 days after the date o 见票后定期付款 At a stated period after s

33、ightAt 60 days after the sight 任务任务1 1：出票人出具汇票：出票人出具汇票Tenor付款期限远期远期Time/Usance bill.o 在某一具体事件发生后定期付款（at a fixed period after occurrence of a specified event）At 60 days after the date of B/LAt 30 days after the presentation of documents.期限的计算【问题问题】若汇票的付款期限为：若汇票的付款期限为：at 30 days after date, 汇票的出票日期为汇票

34、的出票日期为Oct. 8, 2013.请问：该汇票的付款到期日是何时？请问：该汇票的付款到期日是何时？期限的计算【问题问题】若汇票的付款期限为：若汇票的付款期限为：at 30 days after date, 汇票的出票日期为汇票的出票日期为Oct. 8, 2013.请问：该汇票的付款到期日是何时？请问：该汇票的付款到期日是何时？【答案答案】该汇票的付款到期日是该汇票的付款到期日是Nov. 7, 2013期限的计算【问题问题2 2】若汇票的付款期限为：若汇票的付款期限为：at one month after date, 汇票的出票日期为汇票的出票日期为Jan. 1, 2013.请问：该汇票的付

35、款到期日是何时？请问：该汇票的付款到期日是何时？期限的计算【问题问题2 2】若汇票的付款期限为：若汇票的付款期限为：at one month after date, 汇票的出票日期为汇票的出票日期为Jan. 1, 2013.请问：该汇票的付款到期日是何时？请问：该汇票的付款到期日是何时？【答案答案2 2】该汇票的付款到期日是该汇票的付款到期日是Feb. 1, 2013.期限的计算【问题问题3 3】若汇票的付款期限为：若汇票的付款期限为：at one month after date, 汇票的出票日期为汇票的出票日期为Jan. 31, 2013.请问：该汇票的付款到期日是何时？请问：该汇票的付款

36、到期日是何时？期限的计算【问题问题3 3】若汇票的付款期限为：若汇票的付款期限为：at one month after date, 汇票的出票日期为汇票的出票日期为Jan. 31, 2013.请问：该汇票的付款到期日是何时？请问：该汇票的付款到期日是何时？【答案答案3 3】该汇票的付款到期日是该汇票的付款到期日是Feb. 28, 2013.期限的计算BILL OF EXCHANGENo. , Exchange for USD13 200.00 , , , Payable with interest %At 30 DAYS AFTER sight of this FIRST of exchang

37、e (second of exchange Being Unpaid) pay to the order of BANK OF CHINA, DALIAN BRANCH . the sum of SAY: U.S. DOLLARS THIRTEEN THOUSAND TWO HUNDRED ONLY. To: DEF TRADING INC. For and on behalf of 1 TIM RD., NEW YORK, U.S.A. DALIAN HONGFA TRADING CO. 刘军 . (Authorized Signature) 汇票任务任务1 1：出票人出具汇票：出票人出具汇

38、票 Date of issue出票日期o 中国票据法和日内瓦统一法都规定出票日期为必须记载项目，否则汇票无效。o 英国票据法则允许汇票不记载出票日期，所以在出票时这栏可以空白，但在交付后，要由收款人补加出票日期。BILL OF EXCHANGENo. , Exchange for USD13 200.00 , MAY 14, 2013 , , Payable with interest %At 30 DAYS AFTER sight of this FIRST of exchange (second of exchange Being Unpaid) pay to the order of B

39、ANK OF CHINA, DALIAN BRANCH . the sum of SAY: U.S. DOLLARS THIRTEEN THOUSAND TWO HUNDRED ONLY. To: DEF TRADING INC. For and on behalf of 1 TIM RD., NEW YORK, U.S.A. DALIAN HONGFA TRADING CO. 刘军 . (Authorized Signature) 汇票任务任务1 1：出票人出具汇票：出票人出具汇票 Place of issue出票地点o 出票地点一般为出票人所在地。o 日内瓦统一法规定，出票地点为必填项目。

40、o 中国票据法和英国票据法规定，汇票未记载出票地点的，则出票人的营业场所、住所或经常居住地为付款地点。BILL OF EXCHANGENo. , Exchange for USD13 200.00 , MAY 14, 2013 , DALIAN, CHINA , Payable with interest %At 30 DAYS AFTER sight of this FIRST of exchange (second of exchange Being Unpaid) pay to the order of BANK OF CHINA, DALIAN BRANCH . the sum of

41、SAY: U.S. DOLLARS THIRTEEN THOUSAND TWO HUNDRED ONLY. To: DEF TRADING INC. For and on behalf of 1 TIM RD., NEW YORK, U.S.A. DALIAN HONGFA TRADING CO. 刘军 . (Authorized Signature) 汇票任务任务1 1：出票人出具汇票：出票人出具汇票No.汇票号码o 国际贸易中，一般都以相应的发票号码兼作汇票号码。 BILL OF EXCHANGENo. HF2013039 , Exchange for USD13 200.00 , MAY

42、 14, 2013 , DALIAN, CHINA , Payable with interest %At 30 DAYS AFTER sight of this FIRST of exchange (second of exchange Being Unpaid) pay to the order of BANK OF CHINA, DALIAN BRANCH . the sum of SAY: U.S. DOLLARS THIRTEEN THOUSAND TWO HUNDRED ONLY. To: DEF TRADING INC. For and on behalf of 1 TIM RD

43、., NEW YORK, U.S.A. DALIAN HONGFA TRADING CO. 刘军 . (Authorized Signature) 汇票任务任务1 1：出票人出具汇票：出票人出具汇票其他记载项目o 付款地：未记载的，中国票据法和英国票据法 规定，付款人的营业场所、住所或经常居住地位付款地任务任务1 1：出票人出具汇票：出票人出具汇票其他记载项目o 付款地：未记载的，中国票据法和英国票据法 规定，付款人的营业场所、住所或经常居住地位付款地o “付一不付二”与“付二不付一”o 禁止转让（Not Transferable）。o 出票条款（ Drawn Clause ）等。BILL O

44、F EXCHANGENo. HF2013039 , Exchange for USD13 200.00 , MAY 14, 2013 , DALIAN, CHINA , Payable with interest %At 30 DAYS AFTER sight of this FIRST of exchange (second of exchange Being Unpaid) pay to the order of BANK OF CHINA, DALIAN BRANCH . the sum of SAY: U.S. DOLLARS THIRTEEN THOUSAND TWO HUNDRED

45、 ONLY. To: DEF TRADING INC. For and on behalf of 1 TIM RD., NEW YORK, U.S.A. DALIAN HONGFA TRADING CO. 刘军 . (Authorized Signature) 制作好的汇票受票人受票人Drawee出票人出票人Drawer收款人收款人Payee出票出票债权债务债权债务关系关系付款付款持票人持票人Holder背书背书背书人背书人Endorser被背书人被背书人Endorsee三、票据行为三、票据行为（二）背书（二）背书endorsementendorsement1、汇票转让（流通性） 持票人可以将

46、汇票权利转让给他人或将一定的汇票权利授予他人形式。（二）背书（二）背书endorsementendorsement1、汇票转让（流通性） 持票人可以将汇票权利转让给他人或将一定的汇票权利授予他人形式。o 限制性抬头汇票：不可转让； o 来人抬头汇票：交付；o 指示性抬头汇票：背书和交付。（二）背书（二）背书endorsementendorsement2、背书o 含义：背书人在汇票背面或者粘单上记载有关事项并签章的票据行为。 o 汇票不能满足背书人记载事项的需要，可以加附粘单，粘附于汇票上。粘单上的第一记载人，应当在汇票和粘单的粘接处签章。（二）背书（二）背书endorsementendorse

47、ment2、背书o 含义：背书人在汇票背面或者粘单上记载有关事项并签章的票据行为。 o 汇票不能满足背书人记载事项的需要，可以加附粘单，粘附于汇票上。粘单上的第一记载人，应当在汇票和粘单的粘接处签章。o 背书由背书人签章并记载背书日期。背书未记载日期的，视为在汇票到期日前背书。背书人endorser 被背书人endorsee（二）背书（二）背书endorsementendorsement2、背书o 责任：后手应对其直接前手背书的真实性负责。（二）背书（二）背书endorsementendorsement2、背书o 责任：后手应对其直接前手背书的真实性负责。前手：在票据签章人或持票人前签章的其他票据债务人。后手：在票据签章人之后签章的其他票据债务人。受票人受票人Drawee出票人出票人Drawer收款人收款人Payee出票出票债权债务债权债务关系关系付款付款持票人持票人Holder背书背书背书人背书人Endorser被背书人被背书人Endorsee三、票据行为三、票据行为（二）背书（二）背书endorsementendorsement2、背书o 责任：后手应对其直接前