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。

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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.S20030117/123 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 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 of AT GUANGZHOU NOVUS INTERNATIONAL CHINA PTE LTD, NEW YORK ___________________ Authorized Signature(s)

2、信用证中的汇票 Due 13th, July,2004 ① ⑤ ③ ACCEPTED Exchange for GBP56,400.00 Guangzhou, 5th, April, 2004 14TH, April, 2004 ④ ② ⑦ For af At 90 days after sight pay to the order of ourselves Midland Bank Ltd, ⑤ London the sum of Sterling Pounds Fifty Six Thousand Four Hundred only _________ Drawn under Documentary Credit No. 57982 issued by Midland Bank, Signed dated 10, March, 2003 ⑥ ⑧ To Midland Bank Ltd, For Guangzhou Textiles Holdings

London ___________________ Authorized Signature(s)

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Deliver Documents only upon Acceptance/payment

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 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 ①2003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） ⑾汇票在法律上生效，以哪国法律为准？ 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？ 托收中的汇票 BILL OF EXCHANGE PAY TO NEW YORK, 7 MAY, 2003 AT SIGHT USD250,000.00 信用证中的汇票 Exchange Pay to Guangzhou, 5, April, 2004 At 90 days after sight 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; 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; 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. 利息=56400﹡90/365﹡6%=834.41 净款=56400-56400﹡90/365﹡6%=55565.59 精选

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）

（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 条件删除 条件删除 ⑴Pay to A Corp. two thousand US dollars providing 无效 the goods in compliance with sales contract No. 123. ⑵Pay to A Co. the sum of five thousand Sterling 无效 Pounds on condition that goods have been shipped on board before 23,December. ⑶At 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 Tokyo. ⑷At 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. ⑸Pay to A Co. one thousand US dollars out of our No. 无效 345 account. ⑹Pay to A Co. three thousand US dollars plus interest 有效 at 5% from the date hereof to the date of payment. ⑺Pay to A Co. four thousand US dollars by ten 无效 installments. ⑻Pay 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 ⑴Date and place of issue ⑵Tenor ⑶Payee 汇票一 10/Jan./2004，Changsha one month after date 汇票二 17/Nov./2004,Tokyo At 90 days after sight 汇票三 25/Feb./2003Guangzhou on demand ， 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 ⑷Amount ⑸Drawee ⑹Drawer Agricultural Bank of CREDIT SUISSE, China, Hunan TOKYO, BRANCH GBP21,350.00 J￥7,082,000.00 AAA Group Co., Ltd., London The Hunan Arts & Crafts Imp.& Exp. Company Drawn against 1000 boxes of glass brick from Changsha to London Bank of China, Guangdong Branch TOYOTA TSUSHO CORPORATION Drawn against LC No. 235GD201 issued by Bank of China, Guangdong Branch,dated 20/Oct., 2004 精选

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 ⑺Drawn clause