国际结算实验一答案—票据1

实验素材一——票据答案一、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。

（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。

（三）根据所给条件填写汇票。

1.汇票一：Due 10,Jan,2004Exchange for GBP21,350.00 Changsha,10，Jan, 2004At one month after date sight of this First Bill of Exchange (Second unpaid) pay to Agricultural Bank of China, Hunan or orderthe sum of GBP Twenty One Thousand Three Hundred and Fifty onlyDrawn against 1 000 boxes of glass bricks from Changsha to LondonTo AAA Group Co.,Ltd., London For Hunan Arts & CraftsImp.& Exp. CompanyAuthorized Signature(s)2.汇票二：Exchange for J￥7,082,000.00Tokyo， 17th，Nov，2004At 90 days after sight of this First Bill of Exchange(Second unpaid)pay to CREDIT SUISSE,TOKYO, BRANCH or orderthe sum of Japanese Yen Seven Million Eighty Two Thousand onlyDrawn under LC No. 235GD201 issued by Bank of China, Guangdong Branch, dated 20/Oct., 2004To Bank of China,Guangdong Branch For TOYOTA TSUSHOCORPORATIONAuthorized Signature(s)3.汇票三：Exchange for USD34,486.78 Guangzhou ，25th ，February ，2003 At***sight of this Second Bill of Exchange (First unpaid)pay to China National Animal By-products Imp.& Exp. Corp.,Guangzhou or order the sum of U.S dollar thirty four thousand four hundred and eighty six point seven eightDrawn under LC No. 2431/221 issued by First National Bank of Chicago, dated 20/Dec.,2002 To First National Bank,Chicago For Guangzhou, China National AnimalBy-products Imp.& Exp. Corp., 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。

（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 ，G Company 有权签字人为Annie 。

2.一笔托收业务中，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 USD49,271.00Guangzhou , 2, Oct., 2003At ****** sight pay to ourselves or orderthe sum of forty-nine thousand and two hundred seventy oneUSD onlyTo B CompanyNew York For A CompanyGuangzhou, China张品Authorized Signature(s) 汇票背面(2)汇票以托收行作为指示性抬头，托收行记名背书给代收行。

Exchange for USD49,271.00Guangzhou , 2, Oct., 2003At ****** sight pay to Industrial and Commercial Bank of China.the sum of forty-nine thousand and two hundred seventy oneUSD onlyTo B CompanyNew York For A CompanyGuangzhou, China张品Authorized Signature(s)汇票背面（六）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。

26thLondonSIGNATURE2.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”。

ArrayACCEPTEDproviding thedestinationLondonSIGNATURE3.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%。

ACCEPTEDEight ThousandThree HundreddollarsLondonSIGNATURE4.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。

ACCEPTED Payable at Midland Bank London SIGNATURE 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”。

ACCEPTEDAT 90 DAYSAFTER SIGHTLondonSIGNATURE二、本票（一）客户向银行提交本票，按本票必要项目和所给问题对其进行审核和处理。

1.银行本票Promissory Note for USD1,000.00 Boston, 4, June,2002 On demand we promise to pay tothe order of bearerthe sum of ONE THOUSAND US DOLLARSPayable at Boston For First National Bank of BostonAuthorized Signature(s)2.商业本票USD100,000.00 Haverty Furniture Companies Atlanta 6, Oct.，2002 AT SEVENTY DAYS AFTER DATE WE PROMISE TO PAY TOTHE ORDER OF BEARERTHE SUM OF ONE HUNDRED THOUSAND US DOLLARS PAYABLE AT FULTON NATIONAL BANK, MAIN OFFICE, ATLANTA, GEORGIA VALUE RECEIVED HAVERTY FURNITURE CO. DUE 15, DEC., 2002 Authorized Signature(s)银行本票商业本票(1)本票字样 Promissory Note Promissory Note(2)无条件支付承诺 Promise to pay Promise to pay(3)收款人名称 bearer bearer(4)付款人名称和付款地点 First NationalBank of BostonBostonHaverty furnitureco.Atlanta(5)出票地点和日期 Boston, 4,June,2002Atlanta 6, Oct.，2002(6)付款时间 On demand见票即付出票后７０天付款，不迟于15,Dec.，2002(7)付款金额 USD1,000.00ONE HUNDREDUSD100,000.00ONE HUNDRED（二）根据所给条件填写本票。

Promissory Note for GBP 3,026.00 Guangzhou ,China ,8, August ,2003On At 90 days after date against this promise note I(we) promise to pay to Chemicals Import & Export Company London or orderthe sum of GBP THREE THOUSAND AND TWENTY SIXONLYFOR VALUE RECEIVEDPayable at Guangzhou, ChinaGuangdong Imp. & Exp.Co., GuangzhouSignature(s) and full address of maker三、支票（一）客户向银行提交支票，按支票项目和所给问题对其进行审核和处理。

Check No.26-37-846 New York, 16, Dec., 2003 Pay to the order of Toyota Company the sum of five thousand US dollars USD5,000.00To Bank of New York New York For BBB Corp., New York Authorized Signature(s)（二）根据所给条件填写支票。