国际结算课后练习与作业第一章第二章参考答案

国际结算课后练习与作业(第一参考答案)章、第二章．
)参考答案第一、二章(《国际结算》辅导第一章二、判断正误1 2 3 4 5 6 7 8 9
F T F F T F F F T
三、单项选择
1B 2C 3B
四、多项选择
1ACDE 2ABC
第二章
二、判断
1对2错3对4错5对6对7错8错9对10对11对12错
三、单选
1B2C3B4A5C6A7D8A9D10C11B12A13D1 4C15C
四、多选
1ABC2ABD3ABC4ACD5ABCD6ABD7ABC8A BC9BC10ADE11ABCD12ABDE13BC14ACD 六、计算
1．US￥3，480= 3，600×（1-120/360×10%）
2．方法1：利率=贴现率/（1-贴现率×时间）
= 10% / （ 1-10% * 0.25）= 10.26% p.a.
方法2：贴现息 = 100 * 10% * 90/360 = 2.5
净值 = 100-2.5 = 97.5
2
利率 = 2.5 / 97.5 ×360 / 90 = 10.26 % p.a.
3．到期日： 5月21日(2月份8天)+(3月份31天)+(4
月份30天)+(5月份21天)=90天
贴现天数：72天(3月份21天)+(4月份30天)+(5月
份21天)
实得净值 = 本金—(本金×贴现率×贴现天数)
=100，000—(100，000×72×10％÷360)
=98，000美元
六、实务技能：
1..指出下列汇票的必要记载项目
A. ①标明“汇票”字样 Exchange for______
②汇票的金额 USD50000(大小写金额相等)
③出票日期 2005.5.25
④出票地点 New York
⑤付款时间 At 45 days after sight
⑥无条件的支付命令 pay to 命令式语句
⑦收款人 A bank
⑧付款人 C bank
⑨出票人名称和签字 D Company ,New York.
(signed) 3
B. ①标明“汇票”字样 Exchange
for______
②汇票的金额 USD30000(大小写金额相等)
③出票日期 2000.6.3.
④出票地点中国广州
⑤付款时间装运日后60天
⑥无条件的支付命令 pay to 命令式语句
⑦收款人中国银行广州分行的指定人
⑧付款人 HAROLD IMPORT COMPANY ,INC3150 C STREET SUITE 101-ANCHORAQE ALASKA99503
⑨出票人名称和签字广东粮油进出口公
司
2、根据所给条件，开具一张汇票：
A.
Exchange for USD 3,000.00 Shanghai,March 10,2000 At 30 days after sight this Exchange pay to Bank of China, Shanghai
the sum of US Dollars Three Thousand Only
To Hongkong Importing Co., For Shanghai Exporting Co., 65 Nathan Rd.,Kowlon, No.12, Nanjing Rd.(East),
Hongkong Shanghai 4
(signature)
B.
EXCHANGE for USD 35,000.50 New York, 23 July 200X At 30 days after
sight pay this first Bill of Exchange (Second of same tenor
and date unpaid) to the order of Brown and Thomas Inc. or order the sum of US dollars thirty five thousand and 50/100 only
Drawn
To Irving Trust Company, For George Anderson Inc., New
York New York
Signature
3.
Temper,Florida,Jan. 15,2002 Exchange for USD 230,000.00
At 60 days after sight this Exchange pay to
America Bank
the sum of US Dollars Two Hundred and Thirty Thousand Only
For America Exporting Co. To French Importing
Co.,
Temper, Florida Paris (signature)
4.
(1)Issuing:
5
Draft
March10th, 2002 Shanghai, At 60 days after date of this Draft pay to the order of
Ourselves the sum of HongKong Dollars Two Hundred Thousand
Only
HKD 200,000.00
For Shanghai Textile Exp. & Imp. Co., Ltd To HongKong Clothes
Co., Ltd
...Rd, Shanghai ....Rd, HongKong (signature) (2) Collection Endorsement For collection
pay to the order of Construction Bank of China ,Shanghai
for Shanghai Textile Exp. & Imp. Co., Ltd
on March10th, 2002
(signature)
(3)Guarantee Guaranteed
for a/c of Shanghai Textile Exp. & Imp. Co., Ltd Guarantor: Construction Bank of China ,Shanghai on March10th, 2002
(signature)
(4) Endorsement for collection
For collection
pay to City Bank, HongKong
for Construction Bank of China ,Shanghai
6
on March11th, 2002
(signature)
(5) Acceptance
ACCEPTED
payable at City Bank, HongKong
to mature on May 10th, 2002
for HongKong Clothes Co., Ltd
on March 18th, 2002
(signature)
5.
ACCEPTED BILL OF EXCHANGE
For 100,000.00 April 20, 2007
Apr.30,2007
(Date) (amount in figure) (date of
issue)
Globe
Importing
Co.
At 30 days after
sight of this bill of
exchange (SECOND being unpaid) Pay to _XYZ Bank____ or order the (Company
Name） sum of US Dollars One Hundred Thousand Only _(amount in words) for value received.
To: For and on behalf of
Globe Importing Co. International Exporting Co.
_____________________________
7
8。