国际结算实验-第一章票据实验参考答案.doc

精品文档】如有侵权，请联系网站删除，仅供学习与交流国际结算实验-第一章票据实验参考答案.....精品文档...... 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.S20030117/123New 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 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, 2004For Midland Bank Ltd,London_________SignedDue 13th, July,2004① ⑤ ③Exchange for GBP56,400.00 Guangzhou, 5th, April, 2004 ④ ② ⑦At 90 days af At 90 days after sight pay to the order of ourselves ⑤the sum of Sterling Pounds Fifty Six Thousand Four Hundred onlyDrawn under Documentary Credit No. 57982 issued by Midland Bank, dated 10, March, 2003 ⑥ ⑧To 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⑴汇票字样BILL OF EXCHANGEExchange⑵无条件支付命令PAY TO Pay to ⑶出票地点和日期NEW YORK,7 MAY, 2003Guangzhou, 5, April, 2004⑷付款时间AT SIGHTAt 90 days after sight⑸付款金额USD250,000.00GBP56,400.00⑹付款人名称和付款地点ToCHINA GUANGDONG IMP. CORP, GUANGZHOUMildland Bank Ltd., London⑺收款人名称pay to THE ORDER OF Bank of N.T. & S.A.Guangzhou Textiles Holdings⑻出票人名称和签字ForNOVUS INTERNATIONAL PTE LTD., NEW YORGuangzhou Textiles Holdings⑼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）②Due 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，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.⒂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.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⑴Pay to A Corp. two thousand US dollars providing the goods in compliance with sales contract No. 123.无效条件删除⑵Pay to A Co. the sum of five thousand Sterling Pounds on condition that goods have been shipped on board before 23,December.无效条件删除⑶At 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⑷At 30 days after 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⑸Pay 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⑹Pay to A Co. three thousand US dollars plus interest at 5% from the date hereof to the date of payment.有效⑺Pay to A Co. four thousand US dollars 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⑻Pay 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⑴Date and place of issue10/Jan./2004，Changsha17/Nov./2004,Tokyo25/Feb./2003，Guangzhou⑵Tenorone month after dateAt 90 days after sighton demand⑶PayeeAgricultural Bank of China, HunanCREDIT SUISSE,TOKYO, BRANCHChina National Animal By-products Imp.& Exp. Corp., Guangzhou⑷AmountGBP21,350.00J￥7,082,000.00USD34,486.78⑸DraweeAAA Group Co., Ltd., LondonBank of China,Guangdong BranchFirst National Bank of Chicago⑹DrawerThe Hunan Arts & Crafts Imp.& Exp. CompanyTOYOTA TSUSHO CORPORATIONChina National Animal By-products Imp.& Exp. Corp., Guangzhou Branch⑺DrawnclauseDrawn 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 issued by First National Bank of Chicago, dated20/Dec.,20021、汇票一：Exchange for GBP21,350.00 10th, Jan, 2004, Changsha (Amount in figure) 。