国际结算操作项目一国际票据业务195页PPT
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国际结算操作
主讲人：章安平
项目一 国际票据业务
票据含义：是依据票据法签发的，以无条件支付一定金 额为目的的有价证券。
项目一 国际票据业务
票据含义：是依据票据法签发的，以无条件支付一定金 额为目的的有价证券。
票据种类：主要包括汇票、支票、本票等。
票据特性：要式性、流通性和无因性等。
【任务分解】
任务2：收款人对汇票进行背书
5月15日，大连宏发贸易公司单证员到中国银行大 连分行办理托收结算业务，在银行接受其申请后，向银 行提交了汇票和其他单据。
5月16日，中国银行大连分行执行委托，向其代理 行纽约银行做托收背书，请纽约银行代收此笔款项。中 国银行大连分行授权签字人为孙莉。
导入项目
◆掌握汇票、支票、本票的定义及其必要项目，出票、背书 、承兑等票据行为；
◆熟悉支票划线的种类及作用；
◆了解票据的特性、两大票据法系。
导入项目
【项目背景】
2019年4月8日，大连宏发贸易公司与美国 DEF Trading Inc.（地址：No. 1 Tim Rd., New York, U.S.A.）签订了一份金额为13200美元的成衣出口合同 。合同规定，采用托收结算方式，要求大连宏发贸易公 司出具汇票，以DEF Trading Inc.为付款人，期限为见 票后30天。
一、汇票的含义
英国《票据法》：
• A bill of exchange is an unconditional order in writing, addressed by one person to another, signed by the person giving it, requiring the person to whom it is addressed to pay on demand, or at a fixed or determinable future time, a sum certain in money, to or to the order of a specified person, or to bearer.
票据法系：最具影响力两大法系是以英国《票据法》 为基础的英美法系和以《日内瓦统一法》为代表的欧 洲大陆法系。
汇票票样
支票票样
本票票样
项目一 国际票据业务
能力目标
【学习目标】
◆能完成汇票、支票、本票的出票操作； ◆能完成汇票的背书、承兑操作； ◆能审核汇票、支票、本票的有效性。
知识目标
5月10日，大连宏发贸易公司按照出口合同的要求 装运了货物。
导入项目
【任务分解】
任务1：出票人出具汇票
5月14日，大连宏发贸易公司单证员在向中国银行 大连分行办理托收前，需根据出口合同制作汇票。
其中，汇票号码为HF2019039，汇票收款人为中国 银行大连分行。大连宏发贸易公司授权签字人为刘军。
导入项目
无条件书面命令
（2）汇票的支付命令是无条件的。
pay to ABC Company the sum of U.S. Dollars one thousand only providing the goods supplied in compliance with contract.
pay to ABC Company out of proceeds of sale of woolen blankets the sum of U.S. Dollars one thousand only.
一、汇票的含义
英国《票据法》：
• A bill of exchange is an unconditional order in writing, addressed by one person to another, signed by the person giving it, requiring the person to whom it is addressed to pay on demand, or at a fixed or determinable future time, a sum certain in money, to or to the order of a specified person, or to bearer.
项目一 国际票据业务
票据作用： ◆支付作用：银行承兑汇票、商业汇票、支票等。 ◆流通作用：票据背书转让 。 ◆融资作用：票据贴现、福费廷、出口保理。
项目一 国际票据业务
票据作用： ◆支付作用：银行承兑汇票、商业汇票、支票等。 ◆流通作用：票据背书转让 。 ◆融资作用：票据贴现、福费廷、出口保理。
【任务分解】
任务3：付款人对汇票进行承兑
5月23日，纽约银行收到中国银行大连分行的托收 单据后，向DEF Trading Inc.提示承兑汇票。
当日，DEF Trading Inc.对该汇票进行承兑。DEF Trading Inc.授权签字人为Jack Smith。
项目学习导航
一、汇票的含义
英国《票据法》：
pay to ABC Company the sum of U.S. Dollars six thousand only.
无条件书面命令
（2）汇票的支付命令是无条件的。
pay to ABC Company the sum of U.S. Dollars one thousand only providing the goods supplied in compliance with contract.
一、汇票的含义
英国《票据法》：
• A bill of exchange is an unconditional order in writing, addressed by one person to another, signed by the person giving it, requiring the person to whom it is addressed to pay on demand, or at a fixed or determinable future time, a sum certain in money, to or to the order of a specified person, or to bearer.
一、汇票的含义
英国《票据法》：
• A bill of exchange is an unconditional order in writing, addressed by one person to another, signed by the person giving it, requiring the person to whom it is addressed to pay on demand, or at a fixed or determinable future time, a sum certain in money, to or to the order of a specified person, or to bearer.
• A bill of exchange is an unconditional order in writing, addressed by one person to another, signed by the person giving it, requiring the person to whom it is addressed to pay on demand, or at a fixed or determinable future time, a sum certain in money, to or to the order of a specified person, or to bearer.
一、汇票的含义
英国《票据法》：
• A bill of exchange is an unconditional order in writing, addressed by one person to another, signed by the person giving it, requiring the person to whom it is addressed to pay on demand, or at a fixed or determinable future time, a sum certain in money, to or to the order of a specified person, or to bearer.
一、汇票的含义
英国《票据法》：
• A bill of exchange is an unconditional order in writing, addressed by one person to another, signed by the person giving it, requiring the person to whom it is addressed to pay on demand, or at a fixed or determinable future time, a sum certain in money, to or to the order of a specified person, or to bearer.
一、汇票的含义
英国《票据法》：
• 汇票是由一人签发给另一人的无条件书面命令 ，要求受票人见票时或于未来某一规定的或可 以确定的时间，将一定金额的款项支付给某一 特定的人或其指定人或持票人。
无条件书面命令
（1）汇票是一个支付命令，不是付款请求。
I will be pleased if you pay to Andy the sum of six thousand pounds only.
一、汇票的含义
英国《票据法》：
• A bill of exchange is an unconditional order in writing, addressed by one person to another, signed by the person giving it, requiring the person to whom it is addressed to pay on demand, or at a fixed or determinable future time, a sum certain in money, to or to the order of a specified person, or to bearer.
一、汇票的含义
中国《票据法》：
• 汇票是出票人签发的，委托付款人在见票时或 在指定日期无条件支付确定的金额给收款人或 其指定人或持票人的票据。
一、汇票的含义
英国《票据法》：来自百度文库
• A bill of exchange is an unconditional order in writing, addressed by one person to another, signed by the person giving it, requiring the person to whom it is addressed to pay on demand, or at a fixed or determinable future time, a sum certain in money, to or to the order of a specified person, or to bearer.
无条件书面命令
（2）汇票的支付命令是无条件的。
pay to Bank of China, Zhejiang Branch, the sum of U.S. Dollars forty thousand only drawn under L/C No.34567 issued by CITIBANK, New York dated 15 August 2019.
主讲人：章安平
项目一 国际票据业务
票据含义：是依据票据法签发的，以无条件支付一定金 额为目的的有价证券。
项目一 国际票据业务
票据含义：是依据票据法签发的，以无条件支付一定金 额为目的的有价证券。
票据种类：主要包括汇票、支票、本票等。
票据特性：要式性、流通性和无因性等。
【任务分解】
任务2：收款人对汇票进行背书
5月15日，大连宏发贸易公司单证员到中国银行大 连分行办理托收结算业务，在银行接受其申请后，向银 行提交了汇票和其他单据。
5月16日，中国银行大连分行执行委托，向其代理 行纽约银行做托收背书，请纽约银行代收此笔款项。中 国银行大连分行授权签字人为孙莉。
导入项目
◆掌握汇票、支票、本票的定义及其必要项目，出票、背书 、承兑等票据行为；
◆熟悉支票划线的种类及作用；
◆了解票据的特性、两大票据法系。
导入项目
【项目背景】
2019年4月8日，大连宏发贸易公司与美国 DEF Trading Inc.（地址：No. 1 Tim Rd., New York, U.S.A.）签订了一份金额为13200美元的成衣出口合同 。合同规定，采用托收结算方式，要求大连宏发贸易公 司出具汇票，以DEF Trading Inc.为付款人，期限为见 票后30天。
一、汇票的含义
英国《票据法》：
• A bill of exchange is an unconditional order in writing, addressed by one person to another, signed by the person giving it, requiring the person to whom it is addressed to pay on demand, or at a fixed or determinable future time, a sum certain in money, to or to the order of a specified person, or to bearer.
票据法系：最具影响力两大法系是以英国《票据法》 为基础的英美法系和以《日内瓦统一法》为代表的欧 洲大陆法系。
汇票票样
支票票样
本票票样
项目一 国际票据业务
能力目标
【学习目标】
◆能完成汇票、支票、本票的出票操作； ◆能完成汇票的背书、承兑操作； ◆能审核汇票、支票、本票的有效性。
知识目标
5月10日，大连宏发贸易公司按照出口合同的要求 装运了货物。
导入项目
【任务分解】
任务1：出票人出具汇票
5月14日，大连宏发贸易公司单证员在向中国银行 大连分行办理托收前，需根据出口合同制作汇票。
其中，汇票号码为HF2019039，汇票收款人为中国 银行大连分行。大连宏发贸易公司授权签字人为刘军。
导入项目
无条件书面命令
（2）汇票的支付命令是无条件的。
pay to ABC Company the sum of U.S. Dollars one thousand only providing the goods supplied in compliance with contract.
pay to ABC Company out of proceeds of sale of woolen blankets the sum of U.S. Dollars one thousand only.
一、汇票的含义
英国《票据法》：
• A bill of exchange is an unconditional order in writing, addressed by one person to another, signed by the person giving it, requiring the person to whom it is addressed to pay on demand, or at a fixed or determinable future time, a sum certain in money, to or to the order of a specified person, or to bearer.
项目一 国际票据业务
票据作用： ◆支付作用：银行承兑汇票、商业汇票、支票等。 ◆流通作用：票据背书转让 。 ◆融资作用：票据贴现、福费廷、出口保理。
项目一 国际票据业务
票据作用： ◆支付作用：银行承兑汇票、商业汇票、支票等。 ◆流通作用：票据背书转让 。 ◆融资作用：票据贴现、福费廷、出口保理。
【任务分解】
任务3：付款人对汇票进行承兑
5月23日，纽约银行收到中国银行大连分行的托收 单据后，向DEF Trading Inc.提示承兑汇票。
当日，DEF Trading Inc.对该汇票进行承兑。DEF Trading Inc.授权签字人为Jack Smith。
项目学习导航
一、汇票的含义
英国《票据法》：
pay to ABC Company the sum of U.S. Dollars six thousand only.
无条件书面命令
（2）汇票的支付命令是无条件的。
pay to ABC Company the sum of U.S. Dollars one thousand only providing the goods supplied in compliance with contract.
一、汇票的含义
英国《票据法》：
• A bill of exchange is an unconditional order in writing, addressed by one person to another, signed by the person giving it, requiring the person to whom it is addressed to pay on demand, or at a fixed or determinable future time, a sum certain in money, to or to the order of a specified person, or to bearer.
一、汇票的含义
英国《票据法》：
• A bill of exchange is an unconditional order in writing, addressed by one person to another, signed by the person giving it, requiring the person to whom it is addressed to pay on demand, or at a fixed or determinable future time, a sum certain in money, to or to the order of a specified person, or to bearer.
• A bill of exchange is an unconditional order in writing, addressed by one person to another, signed by the person giving it, requiring the person to whom it is addressed to pay on demand, or at a fixed or determinable future time, a sum certain in money, to or to the order of a specified person, or to bearer.
一、汇票的含义
英国《票据法》：
• A bill of exchange is an unconditional order in writing, addressed by one person to another, signed by the person giving it, requiring the person to whom it is addressed to pay on demand, or at a fixed or determinable future time, a sum certain in money, to or to the order of a specified person, or to bearer.
一、汇票的含义
英国《票据法》：
• A bill of exchange is an unconditional order in writing, addressed by one person to another, signed by the person giving it, requiring the person to whom it is addressed to pay on demand, or at a fixed or determinable future time, a sum certain in money, to or to the order of a specified person, or to bearer.
一、汇票的含义
英国《票据法》：
• 汇票是由一人签发给另一人的无条件书面命令 ，要求受票人见票时或于未来某一规定的或可 以确定的时间，将一定金额的款项支付给某一 特定的人或其指定人或持票人。
无条件书面命令
（1）汇票是一个支付命令，不是付款请求。
I will be pleased if you pay to Andy the sum of six thousand pounds only.
一、汇票的含义
英国《票据法》：
• A bill of exchange is an unconditional order in writing, addressed by one person to another, signed by the person giving it, requiring the person to whom it is addressed to pay on demand, or at a fixed or determinable future time, a sum certain in money, to or to the order of a specified person, or to bearer.
一、汇票的含义
中国《票据法》：
• 汇票是出票人签发的，委托付款人在见票时或 在指定日期无条件支付确定的金额给收款人或 其指定人或持票人的票据。
一、汇票的含义
英国《票据法》：来自百度文库
• A bill of exchange is an unconditional order in writing, addressed by one person to another, signed by the person giving it, requiring the person to whom it is addressed to pay on demand, or at a fixed or determinable future time, a sum certain in money, to or to the order of a specified person, or to bearer.
无条件书面命令
（2）汇票的支付命令是无条件的。
pay to Bank of China, Zhejiang Branch, the sum of U.S. Dollars forty thousand only drawn under L/C No.34567 issued by CITIBANK, New York dated 15 August 2019.