1、 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
2、。1、托收中的汇票NO.S20030117/123New York 7, MAY, 2003AT*SIGHT OF THIS FIRST BILL OF EXCHANGE( SECOND UNPAID) PAY TO THE ORDER OF Bank of America N. T. 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
3、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.a.计息，计算贴现息和净款。 （信用证中的汇票）利息=5640090/365 6%=834.41净款=56400-5640090/3656%=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Pay to A
4、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 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 Jap
5、anese 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 dollars 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
6、 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 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 equiv
7、alent.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,Tokyo 25/Feb./2003，GuangzhouTenor one month after date At 90 days after sight on demandPayee Agricultural Bank of China, HunanCREDIT SUISSE,TOKYO, BRANCHChina National Animal By-products Imp.& Exp. C
8、orp., GuangzhouAmount GBP21,350.00 J￥7,082,000.00 USD34,486.78Drawee AAA Group Co., Ltd., LondonBank of China,Guangdong BranchFirst National Bank of ChicagoDrawer The Hunan Arts & Crafts Imp.& Exp. CompanyTOYOTA TSUSHO CORPORATIONChina National Animal By-products Imp.& Exp. Corp., Guangzhou BranchDr
9、awnclauseDrawn against 1000 boxes of glass brick from Changsha to Drawn against LC No. 235GD201 issued by Bank of China, Drawn against LC No. 2431/221 issued by First National Bank of London Guangdong Branch,dated 20/Oct., 2004Chicago, dated20/Dec.,20021、汇票一：Exchange for GBP21,350.00 10th, Jan, 2004
10、, 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
11、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, TokyoDrawn under LC No. 235GD201 issued by Bank of China, Guangdong Branch,dated 20 Oct., 2004At 90 days after
12、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 For TOYOTA TSUSHO CORPORATIONAuthorized Signature(s)3、汇票三：Exchange for USD34,486.78 25TH, Feb., 2003, GuangzhouAt O
13、n 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 CENTSDrawn against LC No. 2431/221 issued by First National Bank of Chic
14、ago, 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. 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。Exchange for USD60,234.00 Guangzhou, 20th, Mar., 2003D/
15、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 ONLY Drawn against shipment of 20 cartons of Cashmere Coats from Guangzhou to New York for collection To ARRON FER
16、ER & SONS CO. For and on behalf of909 ABBOTT DRIVE DMAHA GUANGDONG IMP. & EXP. CORPORATIONMEBRASKA 68102 USA _Authorized Signature(s)ACCEPTED28TH, Mar., 2003Payable at Bank of AmericaFor ARRON FERER & SONS CO._Signature汇票期限 到期日 At 30 days after sight 4 月 27 日(注意假日顺延)At 30 days from sight 4 月 27 日(注意
17、假日顺延)At 30 days after date 4 月 19 日At 60 days after date 5 月 19 日(注意假日顺延)At one and half a month after date 5 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 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
18、 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 Company 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
19、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., 2003At * sight pay to ourselves 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Authorize
20、d Signature(s)汇票背面Pay to Industrial and Commercial Bank of China, GuangdongFor :A Company, Guangzhou,China张品For 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., 2003At * sight pay to Industrial and Commercial Bank of China, G
21、uangdong 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 AmericaFor Industrial and Commercial Bank of China, Guangdong李源（六）汇票收款人 A Company 委托银行向汇票付款人 B Company London 提示汇
22、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 Three hundred and Fourteen US dollarsTo
23、 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 60 days after sight pay to the
24、 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 80% of the draftFor:B Company, LondonSigned:Exchange
25、 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 日在汇票左面作出承兑，指定由其账户行 Midland Bank
26、 付款。ACCEPTED26TH, Mar., 2003Payable at Midland Bank and there onlyFor: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 For :C
27、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 Fo
28、ur 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,
29、November, 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 Guangzh
30、ou_Authorized 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:For Standard Chartered Bank Ltd._Authorized Signature(s)Your Ref No. Drawer Amount Due Remark No. 11889/54 Guangdong Imp& Exp Co., GuangzhouHKD11,250.0026th, Dec.,2004
