国际结算实习指导.doc

1、国际结算试验指导书颜海明安徽科技学院管理学院2007 年 7 月试验一 汇票的基本知识演示实验目标1. 掌握汇票基本知识。实验内容演示国际结算业务包括的内容见图 1.1-1。国际结算业务包括国际贸易结算和国际非贸易结算，国际贸易结算中进口商和出口商以进口地银行和出口地银行为中介，在一定的结算方式下，通过票据和单据的处理，借助银行间结算系统，进行债权、债务的结算。汇票知识点国际贸易中，出口商开立汇票后可直接委托银行收款，进口商开立本票和支票邮寄至出口商后再由出口商委托银行收款。三种票据的处理程序和风险点不同，国际结算中票据结算处理程序见图 1.1.1-1。汇票(Bill of Exchange)

2、从开立至最终付款，涉及出票、背书、承兑、提示、拒付、追索、保证等行为，这些行为必须在汇票正面或反面填列。汇票、本票、支票在出 票、提示、背书等票据行为的处理中具有相似规定，本票、支票可参照汇票行为的相关规定处理。指示性抬头汇票当事人与票据行为见图 1.1.1-2。 一、汇票的票据行为(一)出票（Issuance）汇票开立包括八个必要项目，汇票填写见示样 1.1.1-1。如示样 1.1.1-1所示，汇票的八个必要项目分别是：汇票字样 无条件支付命令一定金额货币出票地点和日期付款期限收款人付款人出票人其中，常见的无条件支付命令与一定金额货币写法中的有效与无效表示见表 1.1.1-1，汇票付款期限的

3、分类与写法见图 1.1.1-3，汇票付款期限对提示行为的影响见表 1.1.1-2。表 1.1.1-1 无条件支付命令与一定金额货币写法中的有效与无效表示表 1.1.1-1 无条件支付命令与一定金额货币写法中的有效与无效表示项目 有效表示 无效表示无条件pay to ；please pay to ；D/P (D/A), Drawn against I will be very pleased if you pay to ；请求I beg you to pay to .支付命令shipment of 20 bales of bombazine from Guangzhou to Hong Kong

4、 for collection；Drawn under LC No.123 issued by Bank, New York, dated 12, November, 2004Pay to if the goods they supplied are complied with contract No.123;Pay to providing the goods arrived at destination before 21, October;Pay to on condition that goods have been shipped on board before 18, Novemb

5、er;Pay to out of the proceeds in our No. 456 account.有条件the sum of about one thousand USD.the sum of circa one thousand USD.the sum of one thousand USD or two thousand USD.金额无法确定Pay to the order of the sum of one thousand US dollars plus interest.缺利率和计息时间Pay to the order of the sum of one thousand U

6、S dollars by installments.缺付款次数和每次付款时间一定金额货币USD1,000.00the sum of One thousand USDPay to the order of the sum of one thousand US dollars converted into sterling equivalent.缺汇率表 1.1.1-2 汇票付款期限对提示行为的影响种类 提示次数 提示种类即期汇票 一次 到期日提示付款present for payment到期日前提示承兑present for acceptance远期汇票 二次到期日提示付款present for

7、 payment即期汇票的付款日为到期日，不涉及到期日的计算，在远期汇票到期日的计算中必须判断起算日并把握不同的计算方法。远期汇票到期日计算见图1.1.1-4。例：1.At 60 days after date，如汇票出票日为 7月 10日， 7月 1131 日- 21天8月 131 日- 31天 52天9月 18 日- 8天60天到期日为 9月 8日。2.At 60 days after sight, 如汇票见票日（承兑日）为 4月 5日， 4月 630 日- 25天5月 131 日- 31天 56天6月 14 日- 4天60天到期日为 6月 4日。3.At one month after

8、sight, 如汇票见票日（承兑日）为 25, February,one month25, February - 25，March 到期日为 3月 25日。4.At one and half a month after sight, 如汇票见票日（承兑日）为25, February,one month half a month(15天)25, February - 25，March - 9，April 到期日为 4月 9日。根据上述方法计算出汇票到期日后，付款人一般都会在票面注明到期日，以便于在到期日按时付款。汇票收款人的写法有三种，收款人的不同写法对汇票流通性和流通转让方式的影响见表 1.1

9、.1-3。 表 1.1.1-3 汇票收款人的写法对汇票流通性的影响 分类 写法 流通性 流通转让方式记名抬头the order of A Co.pay to A Co. or orderA Co.有 背书转让方式限制抬头A Co. onlypay to A Co. not transferableA Co. not negotiable无 空白抬头 pay to bearer 有 支付转让实务中，常见汇票是由出口商开立的己收汇票，即收款人是出票人（出口商）的指定人，抬头人一栏表示为“Pay to the order of ourselves”。汇票抬头人为出口地银行的汇票也比较常见。 （二）背

10、书(Endorsement)汇票背书的不同种类在写法及对汇票流通性的影响上与抬头人具有相似之处，背书的写法及性质见表 1.1.1-4。 表 1.1.1-4 汇票背书的写法及性质 种类 写法 流通性特别背书Pay to the order of B Co.For A Co.,Londonsignature可再背书转让空白背书 For A Co.,Londonsignature 可交付转让或以其他背书方式转让限制性背书only/not negotiablepay to a Bank not transferablefor account of B Co.For A Co.,LondonSignat

11、ure不能转让附带条件背书Pay to A Co.on delivery of B/LNo.123For A Co.,LondonSignature可再背书转让托收背书Pay to A Bank for collectionFor A Co.,LondonSignature可再背书转让持票人应以连续不间断的背书来证明其权利正当，因此银行处理汇票时应检查汇票背书是否连续、不间断，汇票背书的连续性判断见图 1.1.1-5。 托收业务中，汇票通过背书，可确保托收行、代收行作为汇票的正当持票人，有权向付款人提示汇票以获得承兑或付款。信用证业务中汇票经过背书，可使银行控制物权，降低出口押汇和议付中的风险

12、。托收汇票背书的处理见图1.1.1-6。 （三）承兑(Acceptance)即期汇票无需承兑，远期汇票则涉及承兑行为。承兑的交付方式有两种：一是实际交付，即将承兑汇票交还持票人；二是推定交付，只要付款人通知持票人已于某日 作出承兑就算交付。国际上，对于 180 天以内（包含 180 天）的远期汇票，在承兑后，代收行或付款行一般都保留汇票，仅通过邮寄或电讯方式向托收行或出口 地银行发出承兑通知书。承兑汇票示样见示样 1.1.1-2，承兑通知书示样见示样 1.1.1-3。示样 1.1.1-3 承兑通知书 MIDLAND BANK LIMITEDACCEPTANCE NOTICELondon, To

13、 We give you below details of draft accepted by ourselves:Your Ref No. Drawer Amount Due RemarkFor Midland Bank Ltd.Authorized Signature(s)(四)拒付（Dishonour）汇票提示遭拒付（退票）后，持票人向出票人和前手背书人进行追索的处理环节见图 1.1.1-7。 （五）保证(Guarantee)非汇票债务人对出票人、前手背书人作出的保证行为须在汇票正面列明，保证汇票示样见示样 1.1.1-4。汇票的种类见图 1.1.1-8。 如图 1.1.1-8 所示，国

14、际结算中的汇票从不同角度划分可分为六大类，从不同的角度看，一张汇票可归属于不同的种类。如，一笔信用证业务中可能开立的是跟单、即期、记名抬头、以外币为支付货币的商业汇票。试验二 汇票的填制实验目标1. 正确填写汇票、本票、支票。2. 掌握汇票、本票、支票各种票据行为的填写和处理。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。试验内容：（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2.信用证中的汇票Due 13, July,2004 Exchange for GBP56,400.00 Guangzhou, 5, April, 2004

15、At 90 days after sight pay to the order of ourselvesthe sum of Sterling Pounds Fifty Six Thousand Four Hundred onlyDrawn under Documentary Credit No. 57982 issued by Midland Bank, dated 10, March, 2004 To Midland Bank Ltd., For Guangzhou Textiles HoldingsLondon Authorized Signature(s)ACCEPTED14, Apr

16、il, 2004For Midland Bank Ltd.,LondonSigned托收中的汇票 信用证中的汇票(1)汇票字样 (2)无条件支付命令 (3)出票地点和日期 (4)付款时间 (5)付款金额 (6)付款人名称和付款地点 (7)收款人名称 (8)出票人名称和签字 (9)提示次数 (10)问题2003 年 5月 7日有什么作用（托收中的汇票）？“Due 13, July,2004”是什么时间（信用证中的汇票）？(11)汇票在法律上生效，以哪国法律为准？ (12)汇票的转让和转让方式 (13)若收款人遭到拒付，在追索时应注意哪些事项？ (14)汇票出票后、未承兑前，Midland Ban

17、k Ltd.，London 是否为汇票的债务人（信用证中的汇票）？(15)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客户提出建议。汇票的无条件支付命令 有效/无效 建议（）Pay to A Corp. two thousand US dollars providing the goods in compliance with sales contract No. 123.(2)Pay to A Co. the sum of five thous

18、and Sterling Pounds on condition that goods have been shipped on board before 23,December.(3)At sight pay to the order of A Co. the sum of one hundred thousand Japanese Yen drawn against shipment of 20 bales of cotton from Guangzhou to Tokyo.(4)At 30 days after sight pay to the order of Bank of Chin

19、a the sum of two hundred thousand US dollars drawn under LC No. 1234 issued by Bank of New York dated on 20, August, 2004.(5)Pay to A Co. one thousand US dollars out of our No. 345 account. (6)Pay to A Co. three thousand US dollars plus interest at 5% from the date here of to the date of payment.(7)

20、Pay to A Co. four thousand US dollars by ten installments. (8)Pay to A Co. five thousand Sterling Pounds converted into US dollars equivalent.（三）根据所给条件填写汇票。汇票项目 汇票一 汇票二 汇票三(1)Date and place of issue10/Jan./2004，Changsha 17/Nov./2004,Tokyo25/Feb./2003，Guangzhou(2)Tenor one month after date At 90 days

21、 after sight on demand(3)PayeeAgricultural Bank of China, HunanCREDIT SUISSE,TOKYO, BRANCHChina National Animal By-products Imp.& Exp. Corp., Guangzhou(4)Amount GBP21,350.00 J￥7,082,000.00 USD34,486.78(5)Drawee AAA Group Co., Ltd., London Bank of China,Guangdong Branch First National Bank of Chicago

22、(6)DrawerHunan Arts & Crafts Imp.& Exp. CompanyTOYOTA TSUSHO CORPORATIONChina National Animal By-products Imp.& Exp. Corp., Guangzhou Branch(7)DrawnclauseDrawn against 1 000 boxes of glass bricks from Changsha to LondonDrawn against LC No. 235GD201 issued by Bank of China, Guangdong Branch,dated 20/

23、Oct., 2004Drawn against LC No. 2431/221 issued by First National Bank of Chicago, dated 20/Dec.,20021.汇票一：Exchange for , 200 (Amount in figure) (Place and date of issue)At sight of this First Bill of Exchange (Second unpaid)(Tenor)pay to or order the sum of (Amount in words) Drawn To For Authorized

24、Signature(s)2.汇票二：Exchange for , 200 Drawn under At sight of this First Bill of Exchange(Second unpaid)pay to or orderthe sum of To For Authorized Signature(s)3.汇票三：Exchange for , , 200 At sight of this Second Bill of Exchange (First unpaid)pay to or orderthe sum of Drawn under To For Authorized Sig

25、nature(s)试验三 汇票的背书及保证实验目标1.掌握对汇票有效性的审核。2. 根据所给条件在汇票上进行背书。3. 根据所给条件在汇票上进行承兑和发出承兑通知书。实验内容（一）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 USD 60,234.00 Guangzhou, 20 , Mar 2003 D/A At 30 days after sight of this First bill of exchange(Second unp

26、aid) Pay to the order of 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 FERER & SONS CO.909 ABBOTT DRIVE DMAHAMEBRASKA 68102 USAFor and on behalf

27、 ofGUANGDONG IMP. & EXP. CORPORATIONAuthorized Signature(s)ACCEPTED28, Mar., 2003Payable at Bank of AmericaFor ARRON FERER & SONS CO.Signature汇票期限 到期日(1)At 30 days after sight (2)At 30 days from sight (3)At 30 days after date (4)At 60 days after date (5)At one and half a month after date （二）根据条件进行汇票

28、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 the order of A Company Pay to bearer Pay to A Company only 2.一笔

29、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。(1)开立己收汇票，收款公司记名背书转让给托收行，托收行空白背书给代收行。Exchange for USD49,271.00 Guangzhou , 2, Oct., 2003 At * sight pay to or orderthe sum of To B CompanyNew YorkFor A CompanyGuangzhou, ChinaAuthorized Signature(s)汇票背面(2)汇票以托收行作为指示性抬头，托收行记名

30、背书给代收行。Exchange for USD49,271.00 Guangzhou , 2 , Oct., 2003 At * sight pay to or orderthe sum of To B Company For A CompanyNew York Guangzhou, ChinaAuthorized Signature(s)汇票背面（三）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。Exchange for USD428,

31、314.00 Shanghai ,16, Mar. ,2003 At 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 CompanyLondonFor C CompanyGuangzhou, ChinaAuthorized 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”。Exchange for USD428,31

32、4.00 Shanghai ,16, Mar., 2003 At 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 CompanyLondonFor C CompanyGuangzhou, ChinaAuthorized 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%。Exchange for USD428,314.00 S

33、hanghai ,16, Mar., 2003 At 60 days after sight pay to the order of A Companythe sum of Four Hundred Twenty Eight ThousandThree Hundred and Fourteen US dollarsTo B CompanyLondonFor C CompanyGuangzhou, ChinaAuthorized 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。Exchange for USD428,314.0

34、0 Shanghai ,16, Mar., 2003 At 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 CompanyLondonFor C CompanyGuangzhou, ChinaAuthorized 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”。Exchange for USD428,314.00

35、 Shanghai ,16, Mar., 2003 At 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 CompanyLondonFor C CompanyGuangzhou, ChinaAuthorized 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

36、of China Guangdong填写并发出承兑通知书。No. 11889/54Exchange for HKD11,250.00 Guangzhou,20th, November, 2003At 30 days after sight pay to the order of Bank of China Guangdong the sum of Eleven Thousand Two Hundred and Fifty HK dollarsDrawn under L/C No. 57833262 issued by Standard Chartered Bank Ltd dated 20,

37、Oct., 2003To Standard Chartered Bank Ltd.Hong KongFor Guangdong Imp & Exp Co.GuangzhouAuthorized Signature(s)STANDARD CHARTERED BANK LTDACCEPTANCE NOTICEHong Kong, To We give you below details of draft accepted by ourselves:Your Ref No. Drawer Amount Due RemarkFor Standard Chartered Bank Ltd.Authori

38、zed Signature(s)试验四 本票和支票填制实验目标1.掌握对本票、支票有效性的审核。2.正确填写本票、支票。实验基础知识演示本票和支票知识点一、本票（Promissory Note） 本票开立包括八个必要项目，本票的填写见示样 1.1.2-1。 如示样 1.1.2-1所示，本票的八个必要项目分别是：“本票”字样无条件支付承诺收款人或其指定人制票人签字出票地点和日期付款期限一定金额货币付款地点由于本票的出票人是付款人，所以从票样上看，本票无付款人的记载，同时，本票也缺少汇票处理中的承兑行为。 二、支票 (Cheque/Check) （一）支票的必要项目和填写支票包括八个必要项目，支票的填写见示样 1.1.2-2。