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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USD250,000.00TWENTYFIVEHUNDREDTHOUSAND大小写不一致GBP56,400.00SterlingPoundsFiftySixThousandFourHundred⑹付款人名称和付款地点ToCHINAGUANGDONGIMP.CORP,GUANGZHOUMildlandBankLtd.,London⑺收款人名称paytoTHEORDEROFBankofN.T.&S.A.TheorderofGuangzhouTextilesHoldings⑻出票人名称和签字ForNOVUSINTERNATIONALPTELTD.,NEWYORGuangzhouTextilesHoldings⑼提示次数一次二次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).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托收背书、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?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)否⒂收款人于汇票承兑当天请承兑行MidlandBankLtd做贴现,利息=56400﹡90/365﹡6%;净款=56400-56400﹡90/365银行按6%p.a.计息,计算贴现息和净款。(信用证中的汇票)﹡6%(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.无效删除条件⑵PaytoACo.thesumoffivethousandSterlingPoundsonconditionthatgoodshavebeenshippedonboardbefore23,December.无效删除条件⑶AtsightpaytotheorderofACo.thesumofonehundredthousandJapaneseYendrawnagainstshipmentof20balesofcottonfromGuangzhoutoTokyo.有效⑷At30daysaftersightpaytotheorderofBankofChinathesumoftwohundredthousandUSdollarsdrawnunderLCNo.1234issuedbyBankofNewYorkdatedon20,August,2004.有效⑸PaytoACo.onethousandUSdollarsoutofourNo.345account.无效删除条件⑹PaytoACo.threethousandUSdollarsplusinterestat5%fromthedatehereoftothedateofpayment.无效利率期限⑺PaytoACo.fourthousandUSdollarsbyteninstallments.无效添加分期付款的次数、付款金额、付款时间⑻PaytoACo.fivethousandSterlingPoundsconvertedintoUSdollarsequivalent.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.,GuangzhouBranch⑺DrawnclauseDrawnagainst1000boxesofglassbrickfromChangshatoDrawnagainstLCNo.235GD201issuedbyBankofChina,DrawnagainstLCNo.2431/221issuedbyFirstNationalBankofLondonGuangdongBranch,dated20/Oct.,2004Chicago,dated20/Dec.,20021、汇票一:ExchangeforGBP21,350.0010,january,2004,Changsha(Amountinfigure)(Placeanddateofissue)AtonemonthafterdateofthisFirstBillofExchangeFirst(unpaid)(Tenor)paytoAgriculturalBankofChina,HunanororderthesumofTWENTYONETHOUSANDTHREEHUNDREDANDFIFTTYSTERLINGPOUNDS(Amountinwords)Drawnagainst1,000boxesofglassbricksfromChangshatoLondonTAAAGroupCo.,Ltd.,LondonForHunanArts&CraftsImp.&Exp.CompanyAuthorizedSignature(S)2、汇票二:ExchangeforJY7,082,000.0017th,Nov.,2004,TokyoDrawnLCNo.235GD201issuedbyBankofChina,GuangdongBranch,dated20/Oct.,2004At90daysaftersightofthisFirstBillofExchange(Secondunpaid)paytoororderCREDITSUISSE,TOKYO,BRANCHthesumofSEVENMILLIONEIGHTYTWOTHOUSANDJANPANESYENToBankofChina,GuangdongBranchForTOYOTATSUSHOCORPORATIONAuthorizedSignature(S)3、汇票三:ExchangeforUSD34,486.7825TH,Feb.,2003,GuangzhouAtdemandsighofthisSecondBillofExchange(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)PaytotheorderofTheConstructionBankofChinathesumofUSDOLLARSSIXTYTHOUSANDTWOHUNDREDANDTHIRTYFOURONLYDrawnagainstshipmentof20cartonsofCashmereCoatsfromGuangzhoutoNewYorkforcollectionToARRONFERER&SONSCO.Forandonbehalfof909ABBOTTDRIVEDMAHAGUANGDONGIMP.&EXP.CORPORATIONME
本文标题:国际结算实验答案1
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