1、实践操作题1、中国 T 公司 (Beijing)日前出口美国 A Trade Co.一批货物，金额为 5000 美元，假定 T 公司于 2006 年 12 月 5 日签发以其指定人为收款人、见票后 60 天付款的远期汇票，试代 T 公司完成下列行为：（1）出具该远期汇票。（2）指定付款人于 2006 年 12 月 12 日承兑该汇票，完成汇票的普通承兑行为。（3）计算汇款的付款日。答案：Exchange for USD5000.00 Beijing, 5th dec.2006At 60 days after sight pay to the order of China T Company t
2、he sum of Five Thousand U.S dollars onlyTo A Trade Co.Newyork For China T CompanyBeijingSignatureAccepted 承兑日不作起算日：12 月 13-31 日 计 19 日12th dec.2006 07 年 1 月 1-31 日 计 31 日For A Trade Co. 07 年 2 月 1-10 日 计 10 日Signature 共计 60日所以 07 年 2 月 10 日为到期日，遇节假日顺延下一日2、湖南长沙 SANYI 公司出口新加坡 AB Trade Co.一批货物，金 额为 500
3、000 美元，假定SANYI 公司于 2010 年 6 月 5 日签发以其指定人为收款人、见票后 90 天付款的远期汇票，请你代替当事人完成下列行为：1 出具该远期汇票。 （填写相关内容 14 分）for after sight onlySingapore Hunan Changsha注：（4）、 （7）、（10）处 2 分，其余每 处 1 分（2）指定付款人于 2010 年 6 月 8 日承兑该汇票，完成汇票的普通承兑行为。 （4 分）(3) 6 月 12 日收款人取得承兑汇票后转让汇票， 请代收款人指示性背书转让给中国银行长沙分行（3 分）（3）计算汇款的付款日。 （3 分）答案：BILL
4、 OF EXCHANGEExchange for USD500000.00 Changsha, 5 Jun.2009At 90 days after sight pay to the order of SANYI Company the sum of Five Hundred Thousand U.S dollars onlyTo AB Trade Co.Singapore For SANYI CompanyHunan ChangshaSignature（XXX）Accepted 8 Jun.2010 For A Trade Co. Signature（XXX） （4 分） To：Bank o
5、f China，Changsha Branch12 Jun.2010SANYI Company(Signature) （3 分）承兑日不作起算日：6 月 9-30 日 计 22 日7 月 1-31 日 计 31 日8 月 1-31 日 计 31 日9 月 1-6 日 计 6 日共计 90 日 所以 9 月 6 日为到期日，遇节假日顺延下一日3、根据给出的信息，按要求完成相关操作：2009 年 10 月 20 日伦敦 ABC 银行，开具了一张金额为 50000 美元以 XYZ 公司或其指定人为收款人的本票，付款日为出票后 90 天。（1）请你替 ABC 银行出具 该票据（使用英文）（13 分）（
6、2）XYZ 公司当天取得票据后，一般在哪一天提示承 兑？（2 分）（3）XYZ 公司于第二日将该票据转让给了中国银行广州分行，请替 XYZ 公司完善该转让手续（4 分）（4）请计算付款日（3 分）Promissory NoteFor USD50000 London, 20th Oct,2009At 90days after date We promise to pay XYZ Co., or order Fifty Thousand US Dollars onlyFor ABC Bank, LondonXXX(signature) （1） 、(3)、(6)、(8) 处计 2 分，其余 1 分。
7、无需承兑 （2 分） To：Bank of China，Guangzhou Branch21 Oct,2009XYZ Co.(Signature)（4 分）出票日不作起算日：10 月 21-31 日 计 11 日11 月 1-30 日 计 30 日12 月 1-31 日 计 31 日2010 年 1 月 1-18 日 计 18 日共计 90 日 所以 2010 年 1 月 18 日为到期日，遇节假日顺延下一日4、国际出口公司（International Exporting Co.）出口机器设备和零部件给环球进口公司(Globe Importing Co.)。价值 100，000 美元。国 际出
8、口公司在 2007 年 4 月 20 日开出汇票，要求环球进口公司在见票后 30 天付款给 XYZ 银行。环球 进口公司于 2007 年 4 月 30 日承兑了该汇票。请按上述条件填写下列汇票。ACCEPTED(Date)(Company Name）BILL OF EXCHANGEFor(amount in figure) (date of issue)At sight of this bill of exchange (SECOND being unpaid) Pay to _ or order the sum of _(amount in words) for value received
9、.To: For and on behalf of_ACCEPTEDApr.30,2007(Date)Globe Importing Co.(Company Name）BILL OF EXCHANGEFor 100,000.00 April 20, 2007(amount in figure) (date of issue)At 30 days after sight of this bill of exchange (SECOND being unpaid) Pay to _XYZ Bank_ or order the sum of US Dollars One Hundred Thousa
10、nd Only _(amount in words) for value received. To: For and on behalf ofGlobe Importing Co. International Exporting Co._5、请依据所给条件，完成下列汇票的出票行为。The requisite items of a bill are as follows:Drawer: China National Chemicals Import & Export Corporation ,S.B. Drawee: The Citi Bank. New York, N.Y. , U.S.A.P
11、ayee: the order of the Bank of China Sum: US1000.Date of issue: 25 March, 1998. Place of issue: Shanghai Tenor: at 90 days after sight Fill in the following blank form to issue a bill.（1 分） for US1000. （1 分） , (1 分) At (1 分) pay to (4 分 ) Only value received.To: (1 分) For (1 分) (signed)(1 分) Exchang
12、e for US1000. （1 分）Shanghai , （1 分 March25,1998 At （1 分） 90 days after sight pay to （4 分） the order of the Bank of China the sum of one thousand U.S. dollars Only value received.To: （1 分） The Citi Bank. New York ,N.Y. , U.S.A. For （1 分）China National Chemicals Import& Export Corporation ,S. B. 委 托 人
13、（出口商）受票人（进口商）托 收 行 代 收 行船公司(signed)1、请结合图示说明跟单托收的业务程序。 货物提单托收申请书 和跟单汇票回执托收委托书 、跟单汇票或全套货运单据提示跟单汇 票或货运单 据付款交单或承 兑交单后到期付款提单货物收讫贷记通知 书 收入账2. 实务操作题根据以下信用证填制商业发票、提单、 汇票（对于单据上必须填写的项目，而信用证上又无明确规定的请自行设定）IRREVACABLE LETTER OF CREDIT 00/0108/11106FROM : ALAHLI BANK OF KUWAITDATE OF ISSUE : DECEMBER 21st, 2000B
14、ENEFICIARY : SHANGHAI INTERNATIONAL TRADE AND SERVICE CORP 30 ZHONGSHAN ROAD (E.1.) SHANGHAI, CHINAAMOUNT : EXACTLY USD19,322.40 (NINETEEN THOUSAND THREE HUNDRED TWENTY TWO US. DOLLARS AND FORTY CENTS )ADVISING BANK : BANK OF CHINA, SHANGHAIAPPLICANT : MOHAMMED SAMEEH HANQEER, KUWAIT, P.O.BOX 306.EX
15、PIRY DATE AND PLACE : FEB 5th, 2001, AT SHANGHAIAVAILABLE BY : NEGOTIATIONCOVING : HYDRANLIC JACKS80 SETS, USD 241.53 PER SET CFR KUWAITTHE GOODS ARE TO BE PACKED IN 80 CARTONSSHIPPING TERMS :FROM SHANGHAI TO KUWAITNOT LATER THAN JANUARY 20th, 2001PAYMENT AVAILABLE BY BENEFICIARIES DRAFT AT 90 DAYS
16、SIGHT DRAWN ON US FOR THE FULL INVOICE VALUE AND ACCOMPANIED BY THE FOLLOWING DOCUMENTS:_ SIGNED COMMERCIAL INVOICE IN THREE COPIES_ COMPLETE SET OF BILL OF LADING ISSUED TO THE ORDER OF ALAHLI BANK OF KUWAIT NOTIFYING AL-TEBAH COTRACTINGESR. , EVIDENCING FREIGHT PREPAIDSHIPPING MARK: SAMCOKUWAITMAD
17、E IN CHINAALL DRAFTS TO BE MARKED DRAWN UNDER ALAHLI BANK OF KUWAIT L/C NO.00/0108/11106 DATED 21 DECEMBER 2000.WE UNDERTAKE TO HONOUR YOUR DRAFTS IN STRICT COMPLIANCE WITH THE TERMS OF THIS CREDIT. 票据及单据的缮制可参考以下内容: Drawn under -Irrevocable L/C No-Dated -Payable with interest -%Exchange for - Shangh
18、ai-at-sight of this FIRST of Exchange (Second of Exchange being unpaid ) Pay to the order of -the sum of -To - For-COMMERCIAL INVOICES/C NO.-TO: M/S INVOICE NO:-DATE: - From- To-Letter of credit No.-Issued by -Marks & Numbers Quantities & Descriptions AmountOcean Bill of LadingShipper Consignee Noti
19、fy party Vessel Place of ReceiptVoyage Number Port of Loading Port of discharge Place of Delivery / Final Destination Number of Original B/L For FCL shipments, Quantity and Description Gross weight: Container marks and kind of packages of goods .Nos. to be stated. Measurement:Marks and Nos. Total nu
20、mber of container or other packages or units received by the carrier (in words)Freight and charges Metric tons freight Rate Prepaid Collect B/L Nocontainer lines Received in apparent good order and condition except as otherwise noted the total number of containers or other packages of units enumerat
21、ed below for transportation from the place of receipt to the place of delivery subject to the terms hereof. One of the signed Bs/L must be surrendered duly endorsed in exchange for the Goods. On presentation of this document (duly endorsed) to the Carrier by or on behalf of the Holder, the rights an
22、d liabilities arising in accordance with the terms hereof shall (without prejudice to any rule of common law or statute rendering them binding on the Merchant) become binding in all respects between the Carrier and the Holder as though the contract evidenced hereby had been made between them.Freight
23、 and charges payable at:_In witness of the contract herein contained the above stated number of originals have been issued, one of which being accomplished the other(s) to be void. _For the CarrierSHIPPED ON BOARD DATE: APPLICABLE ONLY WHEN THIS DOCUMENT IS USED AS A COMBINED TRANSPORT BILL OF LADING
