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)
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 托收中的汇票 BILL OF EXCHANGE PAY TO NEW YORK, 7 MAY, 2003 AT SIGHT 信用证中的汇票 Exchange Pay to Guangzhou, 5, April, 2004 At 90 days after sight USD250,000.00 GBP56,400.00 TWENTY FIVE Sterling Pounds Fifty Six HUNDRED THOUSAND Thousand Four Hundred 大小写不一致 CHINA GUANGDONG Mildland Bank Ltd., London IMP. CORP, GUANGZHOU THE ORDER OF Bank of The order of Guangzhou N.T. & S.A. Textiles Holdings NOVUS Guangzhou Textiles Holdings INTERNATIONAL PTE LTD., NEW YOR 一次 .确定汇票的有效期;.确定汇票的到期日;确定出票人的行为能力 二次 汇票的到期日 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？ 美国票据法 托收背书、交付转让 法定期限内,提示汇票; 法定期限内,发出退票通知; 法定期限内,发出拒绝证书 中国票据法 背书、交付转让 法定期限内,提示汇票; .法定期限内,发出退票通知; .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） 否 ⒂收款人于汇票承兑当天请承 兑行Midland Bank Ltd做贴现，利息=56400﹡90/365﹡6%； 净款=56400-56400﹡90/365银行按6% p.a.计息，计算贴现息和净款。（信用证中的汇票） 汇票的无条件支付命令 ﹡6% （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。 有效/无效 建议 删除条件 删除条件 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 无效 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 ， 删除条件 利率期限 添加分期付款的次数、付款金额、付款时间 添加汇率 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 Bank of China, Guangdong Branch TOYOTA TSUSHO CORPORATION China National Animal By-products Imp.& Exp. Corp., Guangzhou USD34,486.78 ⑺Drawn clause First National Bank of Chicago China National Animal By-products Imp.& Exp. Corp., Guangzhou Branch Drawn against 1000 Drawn against LC No. Drawn against LC No. boxes of glass brick 235GD201 issued by 2431/221 issued by First from Changsha to Bank of China, National Bank of London 1、汇票一： Guangdong Chicago, Branch,dated 20/Oct., dated20/Dec.,2002 2004 Exchange for GBP21,350.00 10， january, 2004, Changsha (Amount in figure) (Place and date of issue) At one month after date 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 T 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 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 demand sighof 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。
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 4月27日 4月26日 4月19日 5月19日 5月5日 到期日 （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，F Company有权签字人为Annie。 收款人写法 Pay to the order of A Company 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 G Company only For: F Company Pay to the order of For: 交付 D Company D Company For: A Company Signed:John Signed: 李华 交付Pay to the 交付 交付 order of D For: Company D Company Signed:John Pay to bearer