1、汇票一： Exchange for GBP21,350.00 10th, 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)

2、汇票二： Exchange for JY7,082,000.00 17th, 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 CORPORATION Authorized Signature(s)

3、汇票三： Exchange for USD34,486.78 25TH, 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. 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。

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Exchange for USD60,234.00 Guangzhou, 20th, 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 28TH, Mar., 2003 Payable at Bank of America For ARRON FERER & SONS CO. ____________Signature

汇票期限 ⑴At 30 days after sight ⑵At 30 days from sight ⑶At 30 days after date ⑷At 60 days after date ⑸At one and half a month after date 到期日 4月27日(注意假日顺延) 4月27日(注意假日顺延) 4月19日 5月19日(注意假日顺延) 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 G Company only For: F Company Annie 交付 _______ Pay to the order of Pay to the order of D For: 交付 A Company Company D Company deliver For: A Company Signed:John Signed: 李华 Pay to bearer 交付 交付 _______ 交付 _______ Pay to A Company _______ only

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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。

⑴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., 2003 At ****** sight pay to ourselves or order the sum of FORTY NINE THOUSAND TWO HUNDRED AND SEVENTY ONE US DOLLARS To B Company For :A Company, New York Guangzhou,China 张品 Authorized Signature(s)

汇票背面 Pay to Industrial and Commercial Bank of China, Guangdong For :A Company, Guangzhou,China 张品 For Industrial and Commercial Bank of China, Guangdong 李源

⑵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., 2003 At ****** sight pay to Industrial and Commercial Bank of China, Guangdong or order the sum of FORTY NINE THOUSAND TWO HUNDRED AND SEVENTY ONE US DOLLARS To B Company For :A Company, New York Guangzhou,China 张品 Authorized Signature(s) 汇票背面 Pay to Citi bank of America For 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。

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ACCEPTED Exchange for USD428,314.00 Shanghai,16th, Mar., 2003 26TH, Mar., 2003 At 60 days after sight pay to the order of A Company For: the sum of Four Hundred Twenty Eight Thousand B Company, London Three hundred and Fourteen US dollars Signed: To 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”。 ACCEPTED Exchange for USD428,314.00 Shanghai,16th, Mar., 2003 26TH, Mar., 2003 At 60 days after sight pay to the order of A Company Payable at the the sum of Four Hundred Twenty Eight Thousand arrival of goods at Three hundred and Fourteen US dollars destination For: To B Company For :C Company, B Company, London London Guangzhou, China Signed: ___________________ 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%。 ACCEPTED Exchange for USD428,314.00 Shanghai,16th, Mar., 2003 26TH, Mar., 2003 At 60 days after sight pay to the order of A Company Payable 80% of the the sum of Four Hundred Twenty Eight Thousand draft Three hundred and Fourteen US dollars For: B Company, London To B Company For :C Company, Signed: 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 付款。 ACCEPTED Exchange for USD428,314.00 Shanghai,16th, Mar., 2003 26TH, Mar., 2003 At 60 days after sight pay to the order of A Company Payable at the sum of Four Hundred Twenty Eight Thousand Midland Bank and Three hundredand Fourteen US dollars there only To B Company For :C Company, For: London Guangzhou, China B Company, London ___________________ Signed: Authorized Signature(s) 精选