国际结算实验结果解析

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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 CONTRAC

2、T NO. 23476 AGAINST 500 BARRELS OF OIL 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,

3、 July,2004 Exchange for GBP56,400.00 Guangzhou, 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 Lt

4、d, For Guangzhou Textiles Holdings London _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 USD250,000.00TWENTY FIVE

5、 HUNDRED THOUSAND大小写不一致GBP56,400.00Sterling Pounds Fifty Six Thousand Four Hundred付款人名称和付款地点ToCHINA GUANGDONG IMP. CORP, GUANGZHOUMildland Bank Ltd., London收款人名称pay to THE ORDER OF Bank of N.T. & S.A.The order of Guangzhou Textiles Holdings出票人名称和签字ForNOVUS INTERNATIONAL PTE LTD., NEW YORGuangzhou Te

6、xtiles Holdings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, July,2004”是什么时间?(信用证中的汇票).确定汇票的有效期;.确定汇票的到期日;确定出票人的行为能力汇票的到期日汇票在法律上生效,以哪国法律为准?美国票据法 中国票据法汇票的转让和转让方式 托收背书、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?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,发出拒绝证书汇票出票后、未承兑前,Midland Bank L

7、td. London 是否为汇票的债务人?(信用证中的汇票)否 收款人于汇票承兑当天请承兑行 Midland Bank Ltd 做贴现,利息=5640090/365 6%;净款=56400-银行按 6% p.a.计息,计算贴现息和净款。 (信用证中的汇票)5640090/3656%(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

8、删除条件Pay to A Co. the sum of five thousand Sterling Pounds on condition that goods have been 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 aft

9、er 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 on 20, August, 2004.有效Pay to A Co. one thousand US dollars out of our No. 345 account.无效 删除条件Pay to A Co. three thousand US dollars plus interest at 5% from

10、the date hereof to the date of payment.无效 利率期限Pay to A Co. four thousand US dollars by ten installments.无效 添加分期付款的次数、付款金额、付款时间Pay to A Co. five thousand Sterling Pounds converted into US dollars equivalent.无效 添加汇率(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,

11、Tokyo 25/Feb./2003,GuangzhouTenor one month after date At 90 days after sight 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

12、of China,Guangdong BranchFirst National Bank of ChicagoDrawer The Hunan Arts & 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 issue

13、d by Bank of China, Drawn against LC No. 2431/221 issued by First National Bank of London Guangdong Branch,dated 20/Oct., 2004Chicago, dated20/Dec.,20021、汇票一:Exchange for GBP21,350.00 10, january, 2004, Changsha(Amount in figure) (Place and date of issue)At one month after date of this First Bill of

14、 Exchange First (unpaid)(Tenor)pay to Agricultural Bank of China, Hunan 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 LondonT AAA Group Co., Ltd., London For Hunan Arts & Crafts Imp. & Exp.

15、CompanyAuthorized Signature(S)2、汇票二: Exchange for JY7,082,000.00 17th, 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 Exchange(Second unpaid)pay to or order CREDIT SUISSE,TOKYO, BRANCHthe sum of SEVEN MILLION EIGHTY TWO THOUSAND JANPANES YENTo Bank of China,Guang

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