国际结算实验-第一章票据实验参考标准答案

1.2 实验工程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工程。

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工程。

6、根据所给条件开立本票。

7、写出并检查所给支票的必要工程。

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）客户向银行提交汇票，按汇票必要工程和所给问题对其进行审核和处理。

1、托收中的汇票NO.S2*******/123Authorized Signature(s)tnemyap/ecnatpe c AnopuylnostnemucoDrevileNew York7, MAY, 2003AT*********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 ONLYVALUE RECEIVED AND CHARGE TO ACCOUNT OFDRAWN UNDER SALES CONTRACT NO. 23476 AGAINST 500 BARRELS OF OIL FROM NEW YORK TO GUANGZHOU FOR COLLECTION TO CHINA GUANGDONG IMP.CORPfor and on behalf ofAT GUANGZHOU NOVUS INTERNA TIONAL CHINAPTE LTD, NEW YORK2、汇票二：3、汇票三：THExchange for USD34,486.7825 , Feb., 2003, GuangzhouAt On demandsight of this Second Bill of Exchange (First unpaid)pay to China National Animal By-products Imp.& Exp. Corp., Guangzhou or order thesum ofTHIRTY FOUR THOUSAND FOUR HUNDRED AND EIGHTY SIX US DOLLARS AND SEVENTY EIGHT CENTSDrawn against LC No. 2431/221 issued by First National Bank of Chicago,dated20/Dec.,2002To First National Bank of ChicagoFor China National Animal By-products Imp.&Exp. Corp., Guangzhou Branch1汇票Authorized Signature(s)（四）GUANGDONG IMP. & EXP. CORPORATI提ON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 USD60,234.00Guangzhou, 20 th, Mar., 2003D/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 ofUS DOLLARS SIXTY THOUSAND TWO HUNDRED ANDTHIRTY FOUR ONLYDrawn against shipment of 20 cartons of Cashmere Coats from Guangzhou to New York for collectionTo ARRON FERER & SONS CO. For and on behalf of909 ABBOTT DRIVEDMAHAGUANGDONG IMP. & EXP. CORPORATION MEBRASKA68102 USA __________________________________________________________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 USD49,271.00Guangzhou,2 nd , Oct., 2003 At ****** sight pay to ourselves or orderthe sum of FORTY NINE THOUSAND TWO HUNDRED AND SEVENTY ONE USDOLLARSTo B Company For :A Company,New YorkGuangzhou,China张品Authorized Signature(s) 汇票背面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 USD49,271.00Guangzhou,2 nd , Oct., 2003At ****** sight pay toIndustrial and Commercial Bank of China, Guangdongor orderthe sum of FORTY NINE THOUSAND TWO HUNDRED AND SEVENTY ONE USDOLLARSTo B CompanyFor :A Company,New YorkGuangzhou,China张品Authorized Signature(s) 汇票背面（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。

23、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%。

6、of China Guangdong 填写并发出承兑通知书。

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。

STANDARD CHARTERED BANK LTD. ACCEPTANCE NOTICE th Hong Kong, 26 , Nov.To Bank of ChinaGuangdongWe give you below details of draft accepted by ourselves:按本票必要工程和所给问题对其进行审核和处理。

1、银行本票2、商业本票、本 票一） 客 户 向 银 行 提 交 本 票，Authorized Signature(s)For Standard Chartered Bank Ltd.USD100,000.00 Haverty Furniture CompaniesAtlanta 6, Oct., 2002AT SEVENTY DAYS AFTER DA TE WE PROMISE TO PAY TOTHE ORDER OF BEARER ******THE SUM OF ONE HUNDRED THOUSAND US DOLLARSPAYABLE AT FULTON NA TIONAL BANK, MAIN OFFICE, ATLANTA, GEORGIA VALUE RECEIVEDHA VERTY FURNITURE CO.Authorized Signature(s)、支票 一）客户向银行提交支票，按支票工程和所给问题对其进行审核和处理。

th Cheque No.57931 London,7 , Jan., 2001Pay tothe order of Philips Hong Kongthe sum of SEVENTY NINE THOUSAND FOURTEENSTERLINGPOUNDS For and on behalf ofThames Enterprises Ltd., London Authorized Signature(s) (三)根据所给条件在支票上划线。

出票人在支票上划线 “Not Negotiable ”；2、收款人在支票上特别划线， 委托 Bank of East Asia, Guangzhou 做光票托收； 3、 Bank of East Asia,Guangzhou 在支票上再特别划线，委托 Bank of East Asia, New York 代收票款。

二）根据所给条件填写支票。

Not NegotiableCheck No.XXX New York, 20 th, Mar., 2002AMERICAN EXPRESS BANK LTD.,NEW YORKPay tothe order ofAAA Company, Guangzhou the sum of Six Thousand US Dollars To AmericanExpress Bank Ltd. behalf ofNew YorkPay to Bank of East Asia, GuangzhouPay to Bank of East Asia, New York for collection1.2.4 实验评价标准1、票据处理合法性。

2、票据制作的合规性。

3、票据操作流程的准确与高效性。

Funda Electricity Supply Co. Ltd. Authorized Signature(s)。