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1、 1.2 实验项目1.2.1 实验目标1、把握汇票、本票、支票有效性的审核。2、正确填写汇票、本票、支票。3、掌握汇票、本票、支票中各种票据行为的填写和处理。4、汇票、本票、支票的处理流程。1.2.2 实验要求1、写出并检查所给汇票的必要项目。2、根据所给条件开立汇票。3、根据所给条件在汇票上进行背书。4、根据所给条件在汇票上进行承兑和发出承兑通知书。5、写出并检查所给本票的必要项目。6、根据所给条件开立本票。7、写出并检查所给支票的必要项目。8、根据所给条件开立支票。9、根据所给条件在支票上划线。1.2.3 实验素材一、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
2、。1、托收中的汇票NO.S20030117/123New York 7, MAY, 2003AT*SIGHT OF THIS FIRST BILL OF EXCHANGE( SECOND UNPAID) PAY TO THE ORDER OF Bank of America N. T. &S. A.U.S. DOLLARS TWENTY FIVE HUNDRED THOUSAND ONLY VALUE RECEIVED AND CHARGE TO ACCOUNT OF DRAWN UNDER SALES CONTRACT NO. 23476 AGAINST 500 BARRELS OF OIL
3、 FROM NEW YORK TO GUANGZHOU FOR COLLECTION TO CHINA GUANGDONG IMP.CORP for and on behalf ofAT GUANGZHOU NOVUS INTERNATIONAL CHINA PTE LTD, NEW YORK _Authorized Signature(s)USD250,000 002、信用证中的汇票ACCEPTED14TH, April, 2004For Midland Bank Ltd,London_SignedDue 13th, July,2004 Exchange for GBP56,400.00 G
4、uangzhou, 5th, April, 2004 At 90 days af At 90 days after sight pay to the order of ourselves the sum of Sterling Pounds Fifty Six Thousand Four Hundred onlyDrawn under Documentary Credit No. 57982 issued by Midland Bank, dated 10, March, 2003 To Midland Bank Ltd, For Guangzhou Textiles Holdings Lon
5、don _Authorized Signature(s)DeliverDocumentsonlyuponAcceptance/payment 类型项目、问题托收中的汇票 信用证中的汇票汇票字样 BILL OF EXCHANGE Exchange无条件支付命令 PAY TO Pay to 出票地点和日期 NEW YORK,7 MAY, 2003Guangzhou, 5, April, 2004付款时间 AT SIGHT At 90 days after sight付款金额 USD250,000.00 GBP56,400.00付款人名称和付款地点ToCHINA GUANGDONG IMP. COR
6、P, GUANGZHOUMildland Bank Ltd., London收款人名称pay to THE ORDER OF Bank of N.T. & S.A.Guangzhou Textiles Holdings出票人名称和签字ForNOVUS INTERNATIONAL PTE LTD., NEW YORGuangzhou Textiles Holdings提示次数 一次 两次2003 年 5 月 7 日有什么作用？（托收中的汇票）Due 13th, July,2004”是什么时间？（信用证中的汇票）1.确定汇票的有效期;2.确定汇票的到期日;3.确定出票人的行为能力汇票的到期日汇票在
7、法律上生效，以哪国法律为准？美国票据法 中国票据法汇票的转让和转让方式 背书、交付转让 背书、交付转让若收款人遭到拒付，在追索时应注意哪些事项？1.法定期限内,提示汇票;2.法定期限内,发出退票通知;3.法定期限内,发出拒绝证书1.法定期限内,提示汇票;2.法定期限内,发出退票通知;3.法定期限内,发出拒绝证书汇票出票后、未承兑前，Midland Bank Ltd. London 是否为汇票的债务人？（信用证中的汇票）不是.付款人不是确定的票据债务人,仅是或有债务人.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
8、中的汇票）利息=5640090/365 6%=834.41净款=56400-5640090/3656%=55565.59（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 thousand US dollars providing the goods in compliance with sales contract No. 123.无效 条件删除Pay to A Co. the sum of five thousand Sterling Pounds on condition that goods
9、 have been shipped on board before 23,December.无效 条件删除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 thousand US dol
10、lars 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 account.无效 不能采用特殊资金付款Pay to A Co. three thousand US dollars plus interest at 5% from the date hereof to the date of payment.有效Pay to A Co. four thousand US doll
11、ars by ten installments.无效 应增加分期付款的次数、付款金额、付款时间的规定Pay to A Co. five thousand Sterling Pounds converted into US dollars equivalent.无效 应增加汇率（三）根据所给条件填写汇票。汇票项目 汇票一 汇票二 汇票三Date and place of issue10/Jan./2004，Changsha17/Nov./2004,Tokyo 25/Feb./2003，GuangzhouTenor one month after date At 90 days after sig
12、ht on demandPayee Agricultural Bank of China, HunanCREDIT SUISSE,TOKYO, BRANCHChina National Animal By-products Imp.& Exp. Corp., GuangzhouAmount GBP21,350.00 J￥7,082,000.00 USD34,486.78Drawee AAA Group Co., Ltd., LondonBank of China,Guangdong BranchFirst National Bank of ChicagoDrawer The Hunan Art
13、s & Crafts Imp.& Exp. CompanyTOYOTA TSUSHO CORPORATIONChina National Animal By-products Imp.& Exp. Corp., Guangzhou BranchDrawnclauseDrawn against 1000 boxes of glass brick from Changsha to Drawn against LC No. 235GD201 issued by Bank of China, Drawn against LC No. 2431/221 issued by First National
14、Bank of London Guangdong Branch,dated 20/Oct., 2004Chicago, dated20/Dec.,20021、汇票一：Exchange for GBP21,350.00 10th, Jan, 2004, Changsha(Amount in figure) (Place and date of issue)At one month after date sight of this First Bill of Exchange First (unpaid)(Tenor)pay to Agricultural Bank of China, Hunan
15、 or order the sum of TWENTY ONE THOUSAND THREE HUNDRED AND FIFTTY STERLING POUNDS(Amount in words)Drawn against 1,000 boxes of glass bricks from Changsha to LondonTo AAA Group Co., Ltd., London For Hunan Arts & Crafts Imp. & Exp. CompanyAuthorized Signature(s)2、汇票二： Exchange for JY7,082,000.00 17th, Nov., 2004, TokyoDrawn under LC No. 235GD201 issued by Bank
