K任务十制作汇票

2020/2/121任务十制作汇票学习目标能力目标能够根据信用证和其他相关信息，准确制作汇票知识目标1、熟悉汇票的分类和票据行为；2、熟悉ISBP681关于汇票的条款2020/2/122一、汇票知识定义种类使用2020/2/1231、定义billofexchange/draft/exchange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。2020/2/1242、种类出票人不同银行汇票、商业汇票付款时间不同即期汇票、远期汇票承兑人不同商业承兑汇票、银行承兑汇票是否附有货运单据光票、跟单汇票2020/2/1253、使用出票提示承兑付款背书拒付与追索2020/2/126二、汇票样单BILLOFEXCHANGE凭DrawnUnder⑨不可撤销信用证IrrevocableL/CNo.⑨日期Date⑨支取PayableWithinterest@%按息付款号码No.⑧汇票金额Exchangefor④⑥⑦见票at⑤日后(本汇票之副本未付)付交sightofthisFIRSTofExchange(SecondofExchangeBeingunpaid)Paytotheorderof③金额thesumof④此致To②①2020/2/127三、汇票填制说明出票条款：1)L/C有规定的,按L/C规定填;2)L/C无规定的,填L/C的开证行、信用证号码及开证日期汇票号码：填发票号码。2020/2/128汇票金额：1)L/C有规定的,按L/C规定填;2)L/C无规定的,与发票金额一致;3)大、小写一致汇票日期：交议付行议付的日期；由议付行填写；该日期不能迟于信用证的交单期。2020/2/129汇票期限：即期汇票横线上用“***”或“----”或“xxx”表示，也可直接打上“ATSIGHT”，但不能留空。远期汇票按L/C规定的填。如，“30DAYSAFTERSIGHT”“45DAYSAFTERDATE”“60DAYSAFTERDATEOFB/L”2020/2/1210收款人／抬头栏：写法：paytoABCCo.onlypaytobearer/holderpaytotheorderofsb.填议付行的名称（应具体至分行）2020/2/1211付款人：即受票人L/C有规定的，按规定填写；L/C未规定，则填开证行名称和地址。如，“DRAWNONsb.DRAWEE;……PAYINGBANK:…..PAYER……..2020/2/1212出票人：填L/C的受益人并由法定代表签名。2020/2/1213四、操作示范①Drawer出票人：Beneficiary受益人◆依据：L/C的59栏目2020/2/1214②Drawee受票人：Payingbank付款行◆依据：L/C的42A栏目◆受票人类型：开证行或其指定银行2020/2/1215汇票样单BILLOFEXCHANGE凭DrawnUnder⑨不可撤销信用证IrrevocableL/CNo.⑨日期Date⑨支取PayableWithinterest@%按息付款号码No.⑧汇票金额Exchangefor④⑥⑦见票at⑤日后(本汇票之副本未付)付交sightofthisFIRSTofExchange(SecondofExchangeBeingunpaid)Paytotheorderof③金额thesumof④此致ToCITYNATIONALBANK,NEWYORKSUZHOUTAISHANSUITCASE&BAGCO.,LTD.张奇2020/2/1216③Payee收款人：受益人指定的银行（议付行）◆依据：其他信息。◆收款人类型：指示性抬头、限制性抬头2020/2/1217汇票样单BILLOFEXCHANGE凭DrawnUnder⑨不可撤销信用证IrrevocableL/CNo.⑨日期Date⑨支取PayableWithinterest@%按息付款号码No.⑧汇票金额Exchangefor④⑥⑦见票at⑤日后(本汇票之副本未付)付交sightofthisFIRSTofExchange(SecondofExchangeBeingunpaid)PaytotheorderofBANGKOFCHINA,SUZHOUBRANCH,CHINA金额thesumof④此致ToHSBCBANKPLC，ZHEJIANGJINYUANIMPORT&EXPORTCORPORATION陈奇NEWYORK2020/2/1218④Amount金额：大、小写金额◆依据：L/C和INVOICE的金额栏目◆注意事项：——大、小写要一致2020/2/1219汇票样单BILLOFEXCHANGE凭DrawnUnder⑨不可撤销信用证IrrevocableL/CNo.⑨日期Date⑨支取PayableWithinterest@%按息付款号码No.⑧汇票金额ExchangeforUSD22422.00⑥⑦见票at⑤日后(本汇票之副本未付)付交sightofthisFIRSTofExchange(SecondofExchangeBeingunpaid)PaytotheorderofHANGZHOUCITYCOMMERCIALBANK,HANGZHOU,CHINA金额thesumofU.SDOLLARSTWENTYTWOTHOUSANDFOURHUNDREDANDTWENTYTWOONLY此致ToHSBCBANKPLC，ZHEJIANGJINYUANIMPORT&EXPORTCORPORATION陈奇NEWYORK2020/2/1220⑤Tenor付款期限◆依据：L/C的42A栏目2020/2/1221汇票样单BILLOFEXCHANGE凭DrawnUnder⑨不可撤销信用证IrrevocableL/CNo.⑨日期Date⑨支取PayableWithinterest@%按息付款号码No.⑧汇票金额ExchangeforUSD52858.00⑥⑦见票at＊＊＊＊＊＊日后(本汇票之副本未付)付交sightofthisFIRSTofExchange(SecondofExchangeBeingunpaid)PaytotheorderofHANGZHOUCITYCOMMERCIALBANK,HANGZHOU,CHINA金额thesumofU.S.DOLLARSFIFTYTWOTHOUSANDEIGHTHUNDREDANDFIFTYEIGHTONLY此致ToHSBCBANKPLC，ZHEJIANGJINYUANIMPORT&EXPORTCORPORATION陈奇NEWYORK2020/2/1222⑤Tenor付款期限◆种类：atsight,at---daysafterdate,at---daysaftersight,On---,at---daysafterB/Ldate.2020/2/12232020/2/1224at---daysafterB/Ldate.◆注意事项：——要标明提单日期；ISBPInternationalStandardBankingPracticefortheExaminationofDocumentsunderDocumentaryCredits（关于审核跟单信用证项下单据的）国际标准银行实务2020/2/1225QUESTIONANDANSWERQ1：若汇票的付款期限为：at30daysafterB/Ldate,Mar.8,2007.汇票的付款到期日是何时？A1：Apr.7,2007.2020/2/1226QUESTIONANDANSWERQ2：若汇票的付款期限为：at30daysfromB/Ldate,Mar.8,2007汇票的付款到期日是何时？A2：Apr.7,2007.2020/2/1227⑥Placeofissue出票地点◆依据：出票人的地址2020/2/1228汇票样单BILLOFEXCHANGE凭DrawnUnder⑨不可撤销信用证IrrevocableL/CNo.⑨日期Date⑨支取PayableWithinterest@%按息付款号码No.⑧汇票金额ExchangeforUSD52858.00HANGZHOU⑦见票at60DAYSAFTER日后(本汇票之副本未付)付交sightofthisFIRSTofExchange(SecondofExchangeBeingunpaid)PaytotheorderofHANGZHOUCITYCOMMERCIALBANK,HANGZHOU,CHINA金额thesumofU.S.DOLLARSFIFTYTWOTHOUSANDEIGHTHUNDREDANDFIFTYEIGHTONLY此致ToHSBCBANKPLC，ZHEJIANGJINYUANIMPORT&EXPORTCORPORATION陈奇NEWYORK2020/2/1229⑦Dateofissue出票时间◆依据：受益人向银行交单时间2020/2/1230汇票样单BILLOFEXCHANGE凭DrawnUnder⑨不可撤销信用证IrrevocableL/CNo.⑨日期Date⑨支取PayableWithinterest@%按息付款号码No.⑧汇票金额ExchangeforUSD52858.00HANGZHOUAUG.27,2009见票at60DAYSAFTER日后(本汇票之副本未付)付交sightofthisFIRSTofExchange(SecondofExchangeBeingunpaid)PaytotheorderofHANGZHOUCITYCOMMERCIALBANK,HANGZHOU,CHINA金额thesumofU.S.DOLLARSFIFTYTWOTHOUSANDEIGHTHUNDREDANDFIFTYEIGHTONLY此致ToHSBCBANKPLC，ZHEJIANGJINYUANIMPORT&EXPORTCORPORATION陈奇NEWYORK2020/2/1231⑧No.汇票号码◆依据：InvoiceNo.2020/2/1232汇票样单BILLOFEXCHANGE凭DrawnUnder⑨不可撤销信用证IrrevocableL/CNo.⑨日期Date⑨支取PayableWithinterest@%按息付款号码No.TSI0801005汇票金额ExchangeforUSD52858.00HANGZHOUJan.5,2007见票at60DAYSAFTER日后(本汇票之副本未付)付交sightofthisFIRSTofExchange(SecondofExchangeBeingunpaid)PaytotheorderofHANGZHOUCITYCOMMERCIALBANK,HANGZHOU,CHINA金额thesumofU.S.DOLLARSFIFTYTWOTHOUSANDEIGHTHUNDREDANDFIFTYEIGHTONLY此致ToHSBCBANKPLC，ZHEJIANGJINYUANIMPORT&EXPORTCORPORATION陈奇NEWYORK2020/2/1233⑨DrawnClause.:出票条款◆依据：L/C.2020/2/1234填制好的汇票：BILLOFEXCHANGE凭DrawnUnderCITYNATIONALBANKNEWYORK,U.S.A不可撤销信用证IrrevocableL/CNo.N5632405TH11808日期DateJUL.15,2009支取PayableWithinterest@%按息付款号码No.JY20060098汇票金额ExchangeforUSD52858.00HANGZHOUJan.5,2007见票at60DAYSAFTER日后(本汇票之副本未付)付交sightofthisFIRSTofExchange(SecondofExchangeBeingunpaid)PaytotheorderofHANGZHOUCITYCOMMERCIALBANK