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载支持
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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。
<
/p>
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。
<
/p>
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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.S/123
New York
7,
MAY
, 2003
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
USD250,000
00
ONL
Y
V
ALUE 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
for and on behalf of
AT
GUANGZHOU
NOVUS
INTERNA
TIONAL
CHINA
PTE LTD, NEW YORK
___________________
Authorized Signature(s)
2
、信用证中的汇票
ACCEPTED
Due
13
th
, July,2004
14
TH
, April, 2004
①
⑤
③
For
Exchange for GBP56,400.00
Guangzhou,
5
th
, April, 2004
Midland Bank Ltd,
④
②
⑦
London
af
At 90 days
after sight pay to the order of ourselves
_________
⑤
Signed
the sum of Sterling Pounds Fifty Six
Thousand Four Hundred only
Drawn
under
Documentary
Credit
No.
57982
issued
by
Midland
Bank,
dated 10, March, 2003
⑥
⑧
To
Midland Bank Ltd,
For
Guangzhou Textiles Holdings
London
___________________
Authorized Signature(s)
类型
项目、问题
⑴汇票字样
⑵无条件支付命令
⑶出票地点和日期
⑷付款时间
托收中的汇票
BILL OF
EXCHANGE
PAY TO
NEW YORK,
7 MAY
,
2003
AT SIGHT
信用证中的汇票
Exchange
Pay to
Guangzhou, 5, April, 2004
At
90 days after sight
D
e
l
i
v
e
< br>r
D
o
c
u
m
e
n
t
s
o
n
l
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u
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A
c
c
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p
t
a
n
c
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/
p
a
y
m
e
n
t
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⑸付款金额
⑹付款人名称和付款地点
To
⑺收款人名称
pay to
⑻出票人名称和签字
For
⑼提示次数
⑽
①
200
3
年
5
月
7<
/p>
日有什么作
用？（托收中的汇票）
②
Due
13
th
, July,2004
”<
/p>
是什么时
间？（信用证中的汇票）
⑾汇票在法律上生效，
以哪国法
律为准？<
/p>
⑿汇票的转让和转让方式
⒀若收款人遭到拒付，
在追索时
应注意哪些事项？
USD250,000.00
GBP56,400.00
CHINA
GUANGDONG
Mildland Bank
Ltd., London
IMP.
CORP,
GUANGZHOU
THE ORDER OF Bank
of
Guangzhou Textiles Holdings
N.T. & S.A.
NOVUS
Guangzhou Textiles Holdings
INTERNATIONAL
PTE
LTD., NEW YOR
一次
两次
1.
确定汇票的有效期
;
汇票的到期日
2.
确定汇票的到期日
;
3.
确定出票人的行为能力
美国票据法
背书、交付转让
1.
法定期限内
,
提示汇票
; <
/p>
2.
法定期限内
,
发出退票
通知
;
3.
法定期限内
,
发出拒绝
证书
中国票据法
背书、交付转让
1.
法定期限内
,
提示汇票
; <
/p>
2.
法定期限内
,
发出退票通知
;
3.
法定期限内<
/p>
,
发出拒绝证书
⒁
汇
票
出
票
后
、
未
承
兑
前
，
Midla
nd 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<
/p>
人
,
仅是或有债务人
.
利
息
=56400
﹡
90/365
﹡
6%=
834.41
净
款
=56400-<
/p>
56400
﹡
90/365
﹡
6%=55565.59
有效
/
无效
建议
条件删除
条件删除
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）
汇票的无条件支付命令
（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。
⑴
Pay to A Corp. two thousand
US dollars providing
无效
the goods in compliance with sales
contract No. 123.
⑵
Pay
to
A
Co.
the
sum
of
five
thousand
Sterling
无效
Pounds on condition that goods have
been shipped on
board before
23,December.
⑶
At
sight
pay
to
the
order
of
A
Co.
the
sum
of
one
有效
hundred
thousand
Japanese
Yen
drawn
against
shipment
of
20
bales
of
cotton
from
Guangzhou
to
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.
Tokyo.
⑷
At
30
days
after
sight
pay
to
the
order
of
Bank
of
有效
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.
⑸
Pay to A Co. one thousand
US dollars out of our No.
无效
345 account.
⑹
Pay
to A Co. three thousand US dollars plus interest
有效
at 5% from the
date hereof to the date of payment.
⑺
Pay
to
A
Co.
four
thousand
US
dollars
by
ten
无效
installments.
⑻
Pay
to
A
Co.
five
thousand
Sterling
Pounds
无效
converted into US dollars equivalent.
（三）根据所给条件填写汇票。
汇票项目
⑴
Date
and
place of issue
⑵
Tenor
⑶
Payee
⑷
Amount
⑸
Drawee
⑹
Drawer
汇票一
汇票二
10/Jan./2004<
/p>
，
17/Nov./2004,Tokyo
Changsha
one month after
date
At 90 days after sight
Agricultural
Bank
of
CREDIT SUISSE,
China, Hunan
TOKYO, BRANCH
GBP21,350.00
AAA Group Co.,
Ltd.,
London
The
Hunan
Arts
&
Crafts
Imp.&
Exp.
Company
Drawn
against
1000
boxes
of
glass
brick
from
Changsha
to
London
J
￥
7,082,000.00
Bank of China,
Guangdong
Branch
TOYOTA
TSUSHO
CORPORA
TION
Drawn
against LC No.
235GD201
issued
by
Bank
of
China,
Guangdong
Branch,dated
20/Oct.,
2004
汇票三
25/Feb./2003<
/p>
，
Guangzhou
on
demand
China
National
Animal
By-products
Imp.&
Exp. Corp., Guangzhou
USD34,486.78
First
National
Bank
of
Chicago
China
National
Animal
By-products
Imp.&
Exp.
Corp.,
Guangzhou
Branch
Drawn
against
LC
No.
2431/221 issued by First
National
Bank
of
Chicago,
dated20/Dec.,2002
不能采用特殊资金
付款
应增加分期付款的
次数、付款金额、
付款时间的规定
应增加汇率
⑺
Drawn
clause
1
、汇票一：
Exchange for GBP21,350.00
10
th
,
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
of
TWENTY
ONE
THOUSAND
THREE
HUNDRED
AND
FIFTTY
STERLING POUNDS
(Amount in words)
Drawn
against 1,000 boxes of glass bricks from Changsha
to London
To AAA Group Co., Ltd.,
London
For
Hunan Arts & Crafts Imp. & Exp.
Company
Authorized Signature(s)
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2
、汇票二：
Exchange for JY7,082,000.00
17
th
, Nov., 2004,
Tokyo
Drawn
under
LC
No.
235GD201
issued
by
Bank
of
China,
Guangdong
Branch,dated 20
Oct., 2004
At 90 days after sight of
this First Bill of Exchange(Second unpaid)
pay to or order CREDIT SUISSE,TOKYO,
BRANCH
the sum of SEVEN MILLION EIGHTY
TWO THOUSAND JANPANES YEN
To Bank of
China,
Guangdong
Branch
For
TOYOTA
TSUSHO
CORPORA
TION
Authorized Signature(s)
3
、汇票三：
Exchange for USD34,486.78
25
TH
, 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 AND EIGHTY SIX
US
DOLLARS AND SEVENTY EIGHT CENTS
Drawn
against
LC
No.
2431/221
issued
by
First
National
Bank
of
Chicago,
dated20/Dec.,2002
To First
National Bank of Chicago
For China National Animal By-products
Imp.&
Exp. Corp., Guangzhou Branch
Authorized Signature(s)
（四）
GUANGDONG IMP. & EXP. COR
PORATION
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,
20
th
, Mar., 2003
D/A
At 30 days
after sight of this First bill of exchange(Second
unpaid)
Pay to the order of
The Construction Bank of China
the sum of
US
DOLLARS SIXTY THOUSAND TWO HUNDRED AND
THIRTY FOUR 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.
CORPORATION
MEBRASKA 68102 USA
____________________________________
Authorized Signature(s)
ACCEPTED
28
TH
, Mar., 2003
Payable at Bank of America
For
ARRON FERER & SONS CO. <
/p>
____________
Signature
< br>
汇票期限
⑴
At 30 days after
sight
⑵
At 30 days
from sight
到期日
4<
/p>
月
27
日
(
注意假日顺延
)
4
月
27
日
(
注意假日顺延
)