国际结算实验二答案—汇款1.doc

国际结算上机实验素材二——汇款业务一、汇款申请书的审核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 (1)汇款方式 电汇(T/T)(2)汇款人公司名称 CHINA NAT. METALS & MINERALS I/E CORP.(3)收款人公司名称、地址United Trading CompanyHong Kong\70 Wing Tai Road, Chai Wan Hong Kong(4)汇款金额 HK Dollars 20,000.00(5)款项用途 COMM. （佣金）UNDER S/C NO. CT0011-01(6)银行费用由哪方支付 收款人(7)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HK Dollars 20,822.51计算过程：直接标价法下，客户卖出港币现钞（用银行报出的买入价，即 1.0553），得到人民币；再从银行买入港币现汇（用银行报出的卖出价，即 1.0987）；两者的差价为应多付出的人民币数量，用现钞汇率进行换算，即得到应多提交的港币现钞数。

计算过程如下：(1.0987-1.0553)×20000/1.0553=822.51 港币(8)银行在哪些情况下可免责1、有关电汇汇款的一切电文，本行可用显白言语、暗码或密码发出，对于代理行或同业之一切错误、疏忽或过失，本行概不负责2、倘因下列情况而引致之任何损失，包括：款项交付或通知延误，书函、电报或其他文件在寄发或传送途中遗失、残缺、错误、遗漏、中断或延误，代理行或同业之行为，战争，检查，封锁，叛变或骚乱，本地或外国政府或其他行政机构所实施之一切法律、规令、条例、管制及其他难以控制之事故，或由于收到时误解，本行概不负责3、如汇款系代汇款人寄出，本行不负邮误之责9)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1、国际收支申报表2、贸易进口付汇核销单3、进口付汇备案表4、汇款有效凭证（正本合同、发票、进出口货物报关单、运输保险单据）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 审核内容 电文一 电文二 电文三(1)汇出行HONGKONG AND SHANGHAI BANKING CORPORATION LTD. HONG KONGMidland Bank Ltd., LondonBANK OF AMERICA, NEW YORK(2)汇入行THE AGRICULTURAL BANK OF CHINA GUANGZHOU DATE: 8TH JUNE BK OF CHINA INDUSTRIAL AND COMMERCIAL BANK OF CHINA，GUANGDONG BRANCH(3)发电日期 8TH JUNE 990712 14 OCT(4)密押、汇款编号TEST 2876A OUR REF TT200498 180TT09266TEST 87593 OUR REF TT10908-04 (5)汇款金额、起息时间PLS PAY HKD34000. VALUE 8 JUNE 990712:50, USD31,681.00PLS PAY USD38,000.00VALUE 14, OCT.(6)收款人PRECISION PHOTO EQUIPMENT LTD. JINXING BUILDING 22 GUANGZHOUHuayu Engine Manufacturing Co. LtdGUANGDONG CEREALS OIL AND FOODSTUFFS I/E GROUP CORP(7)附言 COMM. UNDER S/C NO. 87364 Contract GH680-23/ BENVIA A/C NO.310910079 BEING PROCEEDS UNDER S/C NO.CT89768(8)汇款人HONGKONG AND SHANGHAI BANKING CORPORATION LTD. HONG KONGUnited Prosperity Enterprise, Inc, Tortol; British Virgin IslandsWIN FOOD CO. LTD.(9)头寸划拨WE HAVE CREDITED YOUR ACCOUNT WITH US.REIBURSE WITH BK OF NKY NYCREDITED YOUR H.O. ACCOUNT. (接第 (一)题) （二）中国农业银行广州市分行接受 CHINA NAT. METALS & MINERALS I/E CORP.的汇款申请，于 2003 年 3 月 8 日发送汇款电文。

其中，汇入行是 PO SANG BANK LTD. , HONG KONG，汇出行在汇入行开立有港币存款账户，费用由受益人承担 FM: THE AGRICULTURAL BANK OF CHINA Guangzhou BranchTO: PO SANG BANK LTD. , HONG KONGDATE：Mar,8 th,2003TEST OUR REF NO. TT96785 NO ANY CHARGES FOR USPAY HK Dollars 20,000.00 VALUE 8 March TO United Trading Company Hong Kong FOR CREDITING ACCOUNT NO. 　　　 MESSAGE all charges are to be borne by beneficiary ORDER CHINA NAT. METALS & MINERALS I/E CORP. COVER please debit our account with you(接第 (一 )题) （三）中国农业银行广州市分行采用 SWIFT MT100 汇款格式，将电报内容输入电脑发送至汇入行 PO SANG BANK LTD., HONG KONG。

TO: PO SANG BANK LTD., HONG KONGFM: THE AGRICULTURAL BANK OF CHINAMT100 CUSTOMER TRANSFER:20 TRANS REF NO.:32A VAL/CUR/AMOUNT:50 ORDERING CUSTOMER. :52A ORDERING BANK.:53A SENDER'S CORRESPONDENT BANK.:54A RECEIVER'S CORRESPONDENT BANK.:59 BENEFICIARY:70 DETAILS OF PAYMENT:71A DETAILS OF CHARGES:72 BANK TO BANK INFORMATION: TT96785__:030308(起息日 ) HK Dollars 20,000.00: CHINA NAT. METALS & MINERALS I/E CORP.: THE AGRICULTURAL BANK OF CHINA:: PO SANG BANK LTD., HONGKONG:United Trading Company Hongkong.: COMM. UNDER S/C NO. CT0011-01: all charges are to be borne by payee:debit our our account with you三、信汇中的委托书和支付授权书 （一）汇出行 Industrial and Commercial Bank of China, Shangdong 根据业务内容，填写支付授权书。

①Date:15 Sept., 2002；②Paying Bank: Hongkong and Shanghai Banking Corp. Ltd., Hong Kong; ③Ref No. MT28376; ④Amount: HKD30,000.00；⑤Cover: Please debit our A/C with you；⑥Message: Commission under S/C NO.FB9768；⑦Payee: Win Food Company, Ltd., Hong Kong；⑧Remitter: Shangdong Cereals Oil & Foodstuffs I&E Group Corp. Industrial and Commercial Bank of ChinaShangdongPAYMENT ORDER Date: 15 ， Sept. ， 2002 TO: Hongkong and Shanghai Banking Corp. Ltd., Hong KongNo. of payment order To be paid or credited to AmountNo. MT28376 Win Food Company, Ltd., Hong Kong HKD30,000.00Amount in words: HK dollars thirty thousands only By order of Shangdong Cereals Oil & Foodstuffs I&E Group Corp. Remarksx　You are authorized to debit our account with you.□ 　We have credited your A/C with us. □ 　Funds remitted to you via Industrial and Commercial Bank of China（二）1999 年 3 月 18 日，中国银行广州分行收到中国银行香港分行信汇委托书，中国银行广州分行按信汇委托书所示内容对其进行审核。

(1)汇出行 BANK OF CHINA, HONG KONG BRANCH(2)汇入行 BANK OF CHINA，GUANGZHOU(3)收款人 Ruiqi Garment Co. Ltd., Guangzhou(4)汇款人 Universal Garment Imp. & Exp. Co.(5)汇款货币及金额 HKD200,000.00(6)款项用途Being Proceeds under S/C, Message No. 99CC03026第 99CC03026 号合同项下的收入7)汇款头寸划拨指示we have credited your　 account with us.我行已贷记你方在我行的账户四、 票汇中的银行即期汇票 中国银行纽约分行于 2002 年 6 月 1 日收到 Wiletecc Co., Ltd., Hong Kong提交的汇票，按所给问题对汇票进行审核和处理 (1)汇出行 Bank of China,Guangzhou(2)汇入行 Bank of China,410 Madison Avenue New York(3)收款人 Wiletecc Co.,Ltd.,New York(4)汇款人 未注明(5)汇款货币及金额 U.S.Dollars Twenty Thousand Only(6)汇票的付款期限 　即期付款，见票即付。

7)客户提出汇票遗失，出票行（汇出行）的处理由汇款人出。