国际结算实验教程答案

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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, 2003USD250,00000Deliver Documents only upon Acceptance/payment AT*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

2、 RECEIVED AND CHARGE TO ACCOUNT OF DRAWN UNDER SALES CONTRACT 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)2、信用证中的汇票ACCEPTED14TH, April,

3、2004For Midland Bank Ltd,London_SignedDue 13th, 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

4、 Bank, dated 10, March, 2003 To Midland Bank Ltd, For Guangzhou Textiles Holdings London _Authorized Signature(s) 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 EXCHANGEExchange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 SIGHTAt 90 days after sight付款金额USD250,000.00GBP56,400.00付款

5、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.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）1.确定汇票的有效期;2.确定汇

6、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

7、.a.计息，计算贴现息和净款。（信用证中的汇票）利息=5640090/3656%净款=56400-5640090/3656%（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.无效条件删除Pay to A Co. the sum of five thousand Sterling Pounds on condition that goods

8、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 dolla

9、rs 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 dollars

10、 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,Tokyo25/Feb./2003，GuangzhouTenorone month after dateAt 90 days after sighton demand

11、PayeeAgricultural Bank of China, HunanCREDIT SUISSE,TOKYO, BRANCHChina National Animal By-products Imp.& Exp. Corp., GuangzhouAmountGBP21,350.00J￥7,082,000.00USD34,486.78DraweeAAA Group Co., Ltd., LondonBank of China,Guangdong BranchFirst National Bank of ChicagoDrawerThe Hunan Arts & Crafts Imp.& E

12、xp. CompanyTOYOTA TSUSHO CORPORATIONChina National Animal By-products Imp.& Exp. Corp., Guangzhou BranchDrawnclauseDrawn against 1000 boxes of glass brick from Changsha to LondonDrawn against LC No. 235GD201 issued by Bank of China, Guangdong Branch,dated 20/Oct., 2004Drawn against LC No. 2431/221 i

13、ssued by First National Bank of Chicago, 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 or order the sum

14、 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, Toky

15、oDrawn under against 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,Guangdong Branch

16、For TOYOTA TSUSHO CORPORATIONAuthorized Signature(s)3、汇票三：Exchange for USD34,486.78 25TH, Feb., 2003, Guangzhou At On demand sight of this Second Bill of Exchange (First unpaid)pay to China National Animal By-products Imp.& Exp. Corp., Guangzhou or order the sum of THIRTY FOUR THOUSAND FOUR HUNDRED

17、AND EIGHTY SIX US DOLLARS AND SEVENTY EIGHT CENTSDrawn against LC No. 2431/221 issued by First National Bank of Chicago, dated20/Dec.,2002To First National Bank of Chicago For China National Animal By-products Imp.& Exp. Corp., Guangzhou BranchAuthorized Signature(s)（四）GUANGDONG IMP. & EXP. CORPORAT

18、ION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。Exchange for USD60,234.00 Guangzhou, 20th, Mar., 2003D/A At 30 days after sight of this First bill of exchange(Second unpaid) Pay to the order of The Construction Bank of Chinathe sum of US DOLLARS SIXTY THOUSAND TWO HUNDRED AND THIRTY FOUR

19、ONLY Drawn against shipment of 20 cartons of Cashmere Coats from Guangzhou to New York for collection To ARRON FERER & SONS CO. For and on behalf of 909 ABBOTT DRIVE DMAHA GUANGDONG IMP. & EXP. CORPORATIONMEBRASKA 68102 USA _Authorized Signature(s)ACCEPTED28TH, Mar., 2003Payable at Bank of AmericaFo

20、r ARRON FERER & SONS CO._Signature汇票期限到期日At 30 days after sight4月27日At 30 days from sight4月26日At 30 days after date4月19日At 60 days after date5月19日At one and half a month after date5月5日（五）根据条件进行汇票的转让并加注必要的背书。1、收款人将汇票记名背书转让给D Company，D Company空白背书转让给E Company，E Company交付转让给F Company，F Company限制背书转让给G

21、Company。假设收款人公司有权签字人为李华，D Company有权签字人为John，E Company有权签字人为Mary，G Company有权签字人为Annie。 收款人写法第一次转让第二次转让第三次转让第四次转让Pay to the order of A CompanyPay to the order of D CompanyFor: A CompanySigned:李华For:D CompanySigned:John 交付deliverPay to G Company onlyFor: F CompanyAnniePay to bearer交付交付交付交付Pay to A Comp

22、any only_2、一笔托收业务中，出口公司为广州市A公司，有权签字人为张品，托收行为中国工商银行广东省分行，有权签字人为李源，代收行为美国花旗银行，进口公司为美国B公司。开立己收汇票，收款公司空白背书转让给托收行，托收行记名背书给代收行。Exchange for USD49,271.00 Guangzhou,2nd, Oct., 2003 At * sight pay to ourselves or orderthe sum of FORTY NINE THOUSAND TWO HUNDRED AND SEVENTY ONE US DOLLARSTo B Company For :A Co

23、mpany,New York Guangzhou,China 张品Authorized Signature(s)汇票背面For :A Company, Guangzhou,China张品Pay to CITI Bank of America for collectionFor Industrial and Commercial Bank of China, Guangdong李源汇票以托收行为指示性抬头，托收行记名背书给代收行。Exchange for USD49,271.00 Guangzhou,2nd, Oct., 2003 At * sight pay to Industrial and

24、 Commercial Bank of China, Guangdong or orderthe sum of FORTY NINE THOUSAND TWO HUNDRED AND SEVENTY ONE US DOLLARSTo B Company For :A Company,New York Guangzhou,China张品Authorized Signature(s)汇票背面Pay to Citi bank of America for collectionFor Industrial and Commercial Bank of China, Guangdong李源（六）汇票收款

25、人A Company委托银行向汇票付款人B Company London提示汇票承兑时，付款人根据所给条件在汇票上进行承兑，银行审核承兑汇票。1、付款人于3月26日在汇票左面作出普通承兑。ACCEPTED26TH, Mar., 2003For:B Company, LondonSigned:Exchange for USD428,314.00 Shanghai,16th, Mar., 2003At 60 days after sight pay to the order of A Companythe sum of Four Hundred Twenty Eight Thousand Thre

26、e hundred and Fourteen US dollarsTo B Company For :C Company,London Guangzhou, China_Authorized Signature(s)2、付款人于3月26日在汇票左面作出有条件承兑，条件为“货物抵达目的地付款”。ACCEPTED26TH, Mar., 2003Payable at the arrival of goods at destinationFor:B Company, LondonSigned:Exchange for USD428,314.00 Shanghai,16th, Mar., 2003At

27、60 days after sight pay to the order of A Companythe sum of Four Hundred Twenty Eight Thousand Three hundred and Fourteen US dollarsTo B Company For :C Company,London Guangzhou, China_Authorized Signature(s)3、付款人于3月26日在汇票左面作出部分承兑：仅付汇票金额的80%。ACCEPTED26TH, Mar., 2003Payable at 80% of the draftFor:B Co

28、mpany, LondonSigned:Exchange for USD428,314.00 Shanghai,16th, Mar., 2003At 60 days after sight pay to the order of A Companythe sum of Four Hundred Twenty Eight Thousand Three hundred and Fourteen US dollarsTo B Company For :C Company,London Guangzhou , China_Authorized Signature(s)4、付款人于3月26日在汇票左面作

29、出承兑，指定由其账户行Midland Bank 付款。ACCEPTED26TH, Mar., 2003Payable at Midland BankFor:B Company, LondonSigned:Exchange for USD428,314.00 Shanghai,16th, Mar., 2003At 60 days after sight pay to the order of A Companythe sum of Four Hundred Twenty Eight Thousand Three hundredand Fourteen US dollarsTo B Company

30、 For :C Company,London Guangzhou, China_Authorized Signature(s)5、付款人于3月26日在汇票左面作出承兑，延迟付款时间为“见票后90天付款”。ACCEPTED26TH, Mar., 2003Payable at 90 days after sightFor:B Company, LondonSigned:Exchange for USD428,314.00 Shanghai,16th, Mar., 2003At 60 days after sight pay to the order of A Companythe sum of F

31、our Hundred Twenty Eight Thousand Three hundredand Fourteen US dollarsTo B Company For :C Company,London Guangzhou, China_Authorized Signature(s)6、Standard Chartered Bank Ltd. Hong Kong于2003年11月26日承兑下面汇票后向Bank of China Guangdong填写并发出承兑通知书。 No. 11889/54Exchange for HKD11,250.00 Guangzhou,20th, Novemb

32、er, 2003At 30 days after sight pay to the order of Bank of China Guangdong the sum of Eleven Thousand Two hundred Fifty HK dollarsDrawn under L/C No. 57833262 issued by Standard Chartered Bank Ltd. dated 20, Oct., 2003To Standard Chartered Bank Ltd. For Guangdong Imp& Exp Co. Hong Kong Guangzhou_Aut

33、horized Signature(s) STANDARD CHARTERED BANK LTD.ACCEPTANCE NOTICE Hong Kong, 26th, Nov.To Bank of China GuangdongWe give you below details of draft accepted by ourselves:Your Ref No.Drawer Amount Due Remark No. 11889/54Guangdong Imp& Exp Co., GuangzhouHKD11,250.0026th, Dec.,2003 For Standard Charte

34、red Bank Ltd. _ Authorized Signature(s)二、本票（一）客户向银行提交本票，按本票必要项目和所给问题对其进行审核和处理。1、银行本票 Promissory Note for USD1,000.00 Boston, 4th, June,2002 On demand we promise to pay to the order of bearer the sum of ONE THOUSAND US DOLLARS Payable at Boston For: First National Bank of Boston _ Authorized Signatur

35、e(s) 2、商业本票USD100,000.00 Haverty Furniture Companies Atlanta 6, Oct., 2002AT SEVENTY DAYS AFTER DATE WE PROMISE TO PAY TO THE ORDER OF BEARER * THE SUM OF ONE HUNDRED THOUSAND US DOLLARS PAYABLE AT FULTON NATIONAL BANK, MAIN OFFICE, ATLANTA, GEORGIAVALUE RECEIVED HAVERTY FURNITURE CO. _Authorized Si

36、gnature(s)DUE 15, DEC., 2002 类型项目、问题银行本票商业本票本票字样Promissory无条件支付承诺We promise to payWE PROMISE TO PAY收款人名称BearerBEARER付款人名称和付款地点First National Bank of BostonHAVERTY FURNITURE CO出票地点和日期Boston, 4th, June,2002Atlanta 6, Oct., 2002付款时间On demand AT SEVENTY DAYS AFTER DATE付款金额USD1,000.00USD100,000.00付款地点Bos

37、ton Atlanta提示次数1次1次主债务人First National Bank of BostonHAVERTY FURNITURE CO（二）根据所给条件填写本票。Amount3,026.00Date and place of issue8/August/2003，Guangzhou, ChinaTenorAt 90 days after dateMakerGuangdong Imp. & Exp. Co., GuangzhouPayeeChemicals Import & Export Company LondonPromissory Note for 3,026.00 (Amoun

38、t in figure) Guangzhou, China, 8，August，2003 (Place and date of issue) (Name of month in letter) On At 90 days after date against this promise note I( we) promise to pay to Chemicals Import & Export Company London or order the sum of THREE THOUSAND TWENTY SIX STERLING POUNDS FOR VALUE RECEIVED_ Paya

39、ble at Guangzhou Guangdong Imp. & Exp. Co., Guangzhou Signature(s) and full address of maker 三、支票 （一）客户向银行提交支票，按支票项目和所给问题对其进行审核和处理。Check No.26-37-846 New York, 16th, Dec., 2003Pay to the order of Toyota Company the sum of five thousand US dollarsUSD5,00000To Bank of New York For BBB Corp., New York

40、New York _ Authorized Signature(s) 支票字样Check无条件支付命令Pay to出票日期及出票地点New York, 16th, Dec., 2003付款金额USD5,000付款期限At sight出票人BBB Corp., New York收款人the order of Toyota Company付款人Bank of New York, New York支票号码No.26-37-846 提示次数1次Bank of New York, New York”与“BBB Corp., New York”之间有何关系？支票账户行和支票存款客户（二）根据所给条件填写支

41、票。DrawerThames Enterprises Ltd., LondonDraweeThe National Westminster Bank Ltd., LondonPayeePhilips Hong KongDate and place of issue07/01/2001，LondonAmountGBP79,014Cheque No.57931 London ,7th, Jan., 2001The National Westminster Bank Ltd., LondonPay to the order of Philips Hong Kong the sum of SEVENT

42、Y NINE THOUSAND FOURTEEN STERLING POUNDSGBP79,014 For and on behalf of Thames Enterprises Ltd., London Authorized Signature(s)（三）根据所给条件在支票上划线。出票人在支票上划线“Not Negotiable”；2、收款人在支票上特别划线，委托Bank of East Asia, Guangzhou做光票托收；3、Bank of East Asia,Guangzhou在支票上再特别划线，委托Bank of East Asia, New York代收票款。_Not Nego

43、tiable_Check No.XXX New York, 20th, Mar., 2002AMERICAN EXPRESS BANK LTD.,NEW YORKPay tothe order of AAA Company, GuangzhouUSD6,00000the sum of Six Thousand US Dollars To American Express Bank Ltd. For and on behalf of New York Funda Electricity Supply Co. Ltd.Authorized Signature(s) _ Pay to Bank of

44、 East Asia, Guangzhou _ Pay to Bank of East Asia, New York for collection _ 实验素材 一、汇款申请书2003年3月8日，CHINA NAT. METALS & MINERALS I/E CORP.向中国农业银行广州市分行提交下面这张汇款申请书，汇出行按所给问题审核汇款申请书。汇出汇款申请书(代支款凭证)APPLICATION FOR OUTWARDREMITTANCE致：中国农业银行 广州 分行TO:THE AGRICULTURAL BANK OF CHINA 日期 DATE: 2003年3月8日兹委托贵行办理下列汇款

45、。I/We hereby request you to effect the following remittance.X电汇 信汇 票汇 付款地点T/T M/T D/D Drawn on:银行编号（查询时请引述）Ref No. TT96785收款人Beneficiarys nameUnited Trading CompanyHong Kong币别及金额Curr.& Amt.HK Dollars 20,000.00及地址& address70 Wing Tai Road, Chai Wan Hong Kong账号A/C No.0709166060322-8银行填写栏BANK USE ONLY收

46、款银行Beneficiarys BankPO SANG BANK LTD.汇率(Rate)及地址& addressHONG KONG等值人民币Equivalent in ￥汇款人By order ofCHINA NAT. METALS & MINERALS I/E CORP.手续费(Commission)附言Details of PaymentCOMM. UNDER S/C NO. CT0011-01邮电费(Postage & Cable)其它费用(Other Charges)合计国外银行的一切费用由我方/收款人负担（如无说明由收款人负担）。汇款全过程均以电传形式通知。All foreign

47、banks charges are to be borne by us/payee(if not specified, all charges are to be borne by payee). All parties in the channel are advised by telex.请付敝账(debit my/our account)，账号(a/c No.)兹附支票(enclose my/our cheque)，号码为(No.)付款行(Drawn on)X现金支付(I/We pay cash herewith)。 联系电话(TEL) 83738789 申请人签章 张 青 Applic

48、ants Stamp&Signature_经办:： 会计： 复核： 记账：汇款方式电汇汇款人公司名称CHINA NAT. METALS & MINERALS I/E CORP.收款人公司名称、地址United Trading Company , Hong Kong汇款金额HKD 20,000.00款项用途COMM. UNDER S/C NO. CT0011-01银行费用由哪方支付?国外银行的一切费用由收款人负担汇款当日港币现钞价为105.53/91，港币现汇价为109.46/87，汇款人应提交多少港币现钞给银行？20,000.00*1.0987银行在哪些情况下可免责？参看P29页汇款申请书背面

49、条款在我国现行外汇管理规定下，汇款人办理汇款业务时应注意哪些事项？参看P27页汇出行处理环节二、电汇中的汇款电文（一）汇出行与汇入行根据电汇中所给汇出汇款和汇入汇款电文，将汇款业务指示内容填列出来。1、电文一：汇出汇款FM: HONGKONG AND SHANGHAI BANKING CORPORATION LTD. HONG KONGTO: THE AGRICULTURAL BANK OF CHINA GUANGZHOU DATE: 8TH JUNETEST 2876A OUR REF TT200498 PLS PAY HKD34000. VALUE 8 JUNE TO ACCOUNT NO

50、. 764583934-128 FAVOUR PRECISION PHOTO EQUIPMENT LTD. JINXING BUILDING 22 GUANGZHOU MESSAGE COMM. UNDER S/C NO. 87364 ORDER COVER WE HAVE CREDITED YOUR ACCOUNT WITH US. 2、电文二：汇入汇款PCBCCNBJBOFAUS3N MT100 CUSTOMER TRANSFERTRANS. REF :20: 180TT09266VAL/CUR/AMOUNT :32A: 990712 USD31,681.00ORDERING CUSTOMER :50: United Prosperity Enterprise, Inc, Tortol; British Virgin IslandsORDERING BANK :52: Midland Bank Ltd., LondonACCOUNT WITH :57A: BK OF CHINABENEFICIARY :59: Huayu Engine Manufacturing Co. Ltd.DETAILS OF PMT :70: Contract GH680-23DETAILS OF CHARGES :71A: BEN