国际结算实验-第一章票据实验参考答案

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。1、托收中的汇票NO.S20030117/123NewYork7,MAY,2003AT*********SIGHTOFTHISFIRSTBILLOFEXCHANGE(SECONDUNPAID)PAYTOTHEORDEROFBankofAmericaN.T.&S.A.U.S.DOLLARSTWENTYFIVEHUNDREDTHOUSANDONLYVALUERECEIVEDANDCHARGETOACCOUNTOFDRAWNUNDERSALESCONTRACTNO.23476AGAINST500BARRELSOFOILFROMNEWYORKTOGUANGZHOUFORCOLLECTIONTOCHINAGUANGDONGIMP.CORPforandonbehalfofATGUANGZHOUNOVUSINTERNATIONALCHINAPTELTD,NEWYORK___________________AuthorizedSignature(s)USD250,000002、信用证中的汇票ACCEPTED14TH,April,2004ForMidlandBankLtd,London_________SignedDue13th,July,2004①⑤③ExchangeforGBP56,400.00Guangzhou,5th,April,2004④②⑦At90daysafAt90daysaftersightpaytotheorderofourselves⑤thesumofSterlingPoundsFiftySixThousandFourHundredonlyDrawnunderDocumentaryCreditNo.57982issuedbyMidlandBank,dated10,March,2003⑥⑧ToMidlandBankLtd,ForGuangzhouTextilesHoldingsLondon___________________AuthorizedSignature(s)DeliverDocumentsonlyuponAcceptance/payment类型项目、问题托收中的汇票信用证中的汇票⑴汇票字样BILLOFEXCHANGEExchange⑵无条件支付命令PAYTOPayto⑶出票地点和日期NEWYORK,7MAY,2003Guangzhou,5,April,2004⑷付款时间ATSIGHTAt90daysaftersight⑸付款金额USD250,000.00GBP56,400.00⑹付款人名称和付款地点ToCHINAGUANGDONGIMP.CORP,GUANGZHOUMildlandBankLtd.,London⑺收款人名称paytoTHEORDEROFBankofN.T.&S.A.GuangzhouTextilesHoldings⑻出票人名称和签字ForNOVUSINTERNATIONALPTELTD.,NEWYORGuangzhouTextilesHoldings⑼提示次数一次两次⑽①2003年5月7日有什么作用？（托收中的汇票）②Due13th,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⑾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⑿汇票的转让和转让方式背书、交付转让背书、交付转让⒀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⒁汇票出票后、未承兑前，MidlandBankLtd.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.⒂收款人于汇票承兑当天请承兑行MidlandBankLtd做贴现，银行按6%p.a.计息，计算贴现息和净款。（信用证中的汇票）利息=56400﹡90/365﹡6%=834.41净款=56400-56400﹡90/365﹡6%=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⑴PaytoACorp.twothousandUSdollarsprovidingthegoodsincompliancewithsalescontractNo.123.无效条件删除⑵PaytoACo.thesumoffivethousandSterlingPoundsonconditionthatgoodshavebeenshippedonboardbefore23,December.无效条件删除⑶AtsightpaytotheorderofACo.thesumofonehundredthousandJapaneseYendrawnagainstshipmentof20balesofcottonfromGuangzhoutoTokyo.有效⑷At30daysaftersightpaytotheorderofBankofChinathesumoftwohundredthousandUSdollarsdrawnunderLCNo.1234issuedbyBankofNewYorkdatedon20,August,2004.有效⑸PaytoACo.onethousandUSdollarsoutofourNo.345account.无效不能采用特殊资金付款⑹PaytoACo.threethousandUSdollarsplusinterestat5%fromthedatehereoftothedateofpayment.有效⑺PaytoACo.fourthousandUSdollarsbyteninstallments.无效应增加分期付款的次数、付款金额、付款时间的规定⑻PaytoACo.fivethousandSterlingPoundsconvertedintoUSdollarsequivalent.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⑴Dateandplaceofissue10/Jan./2004，Changsha17/Nov./2004,Tokyo25/Feb./2003，Guangzhou⑵TenoronemonthafterdateAt90daysaftersightondemand⑶PayeeAgriculturalBankofChina,HunanCREDITSUISSE,TOKYO,BRANCHChinaNationalAnimalBy-productsImp.&Exp.Corp.,Guangzhou⑷AmountGBP21,350.00J￥7,082,000.00USD34,486.78⑸DraweeAAAGroupCo.,Ltd.,LondonBankofChina,GuangdongBranchFirstNationalBankofChicago⑹DrawerTheHunanArts&CraftsImp.&Exp.CompanyTOYOTATSUSHOCORPORATIONChinaNationalAnimalBy-productsImp.&Exp.Corp.,GuangzhouBranch⑺DrawnclauseDrawnagainst1000boxesofglassbrickfromChangshatoLondonDrawnagainstLCNo.235GD201issuedbyBankofChina,GuangdongBranch,dated20/Oct.,2004DrawnagainstLCNo.2431/221issuedbyFirstNationalBankofChicago,dated20/Dec.,20021、汇票一：ExchangeforGBP21,350.0010th,Jan,2004,Changsha(Amountinfigure)(Placeanddateofissue)AtonemonthafterdatesightofthisFirstBillofExchangeFirst(unpaid)(Tenor)paytoAgriculturalBankofChina,HunanororderthesumofTWENTYONETHOUSANDTHREEHUNDREDANDFIFTTYSTERLINGPOUNDS(Amountinwords)Drawnagainst1,000boxesofglassbricksfromChangshatoLondonToAAAGroupCo.,Ltd.,LondonForHunanArts&CraftsImp.&Exp.CompanyAuthorizedSignature(s)2、汇票二：ExchangeforJY7,082,000.0017th,Nov.,2004,TokyoDrawnunderLCNo.235GD201issuedbyBankofChina,GuangdongBranch,dated20Oct.,2004At90daysaftersightofthisFirstBillofExchange(Secondunpaid)paytoororderCREDITSUISSE,TOKYO,BRANCHthesumofSEVENMILLIONEIGHTYTWOTHOUSANDJANPANESYENToBankofChina,GuangdongBranchForTOYOTATSUSHOCORPORATIONAuthorizedSignature(s)3、汇票三：ExchangeforUSD34,486.7825TH,Feb.,2003,GuangzhouAtOndemandsightofthisSecondBillofExchange(Firstunpaid)paytoChinaNationalAnimalBy-productsImp.&Exp.Corp.,GuangzhouororderthesumofTHIRTYFOURTHOUSANDFOURHUNDREDANDEIGHTYSIXUSDOLLARSANDSEVENTYEIGHTCENTSDrawnagainstLCNo.2431/221issuedbyFirstNationalBankofChicago,dated20/Dec.,2002ToFirstNationalBankofChicagoForChinaNationalAnimalBy-productsImp.&Exp.Corp.,GuangzhouBranchAuthorizedSignature(s)（四）GUANGDONGIMP.&EXP.CORPORATION提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。ExchangeforUSD60,234.00Guangzhou,20th,Mar.,2003D/AAt30daysaftersightofthisFirstbillofexchange(Secondunpaid)PaytotheorderofTheCon