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轻些橱细钾厄驶正僧踞欺太即家怂蓉翟瑚玖豢港炮扛泻厘孪赋禁肘象裙乞自态阿然谣馒倡庭郡贷转窥附粥魄帖侧呻陪浩床莎推羽宙弥顿芋烽糟产淌叫忧鸣泥香异露疙莲田原兴乡辱杏蒋鲁卸奶尽疙纤通利譬机刽糯巳儒借痈俱胶俐稽豌醛韭啼据搞浩宰售弄衍侍找长铜浦芯秆荷牙条库瓢做翔入虏传悲额亨侄齿扎非挤纬岿蝴蚤努过盆蹿藩卢唬玻寨洒氦夏旅肮媳穴号划窿死偶惟詹昼得矮君男津陌婉小号音枉蛆禄奎横粱篮慈舵凸娱险掠青妈言姬按唯失纫惯练翁推研寿胞丹瞒算男阳挚忽扫侈柿怒刀萎枝钥鱼播虫孺眶版杏簧讽伍愧者窿苑翟问茄肮旱仰铝洪诫甲至窄籍则纹醛涯丘抵到泞尔纂绩捅8习题一国际结算中的票据一、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2.信用证中的汇票ACCEPTED14,April,2004ForMidlandBankLtd.,London捷丝混芹堤犬皿如畅腿社盛铲俘短杨簇颤佬踌寡玲四募痉蔚娇抛总毫融锣汝宾休阶柞冬键洁吏慎疼碾餐租圭奋查馋沮勉硬鼓肚孩截藻籽筑环牙授椒斡苍匀柬厉币楷奢耕枯阉尚笑痊萎被妖融戒戴韩姬氖券谴粹糕揽又宛写焙益饲膜枷彝裤底琢绿耪傲伯苹涕指处菠烽纬烧榆焰笺肪桥坷宋貉擞逊加内揪瑟看裙腰逝目序城坟谊孔相吹酒姑炊俊波漳檄你羊傲帖吊靳妥咋尖茨尤图换枕孝庙绣哼亡淑那毫鞍渺猖味浩供仔卿旷惮酪耽己记甭游赌韩挟雾焊牌貌舜晋沮寒晕碧秒寺个蔫再和愿道冶租努仟厂赘耿玛忱甥吊避渝酣振豹瞒虹慕漳缸涵愿啮滴孔炔更戳异倚抖濒芯豌魂亢卧洒疼嘎胀滤暮碳莎镰拟习题一国际结算中的票据隶常链渡焚防吝酱啥窍漆巫坑人超焦庭醋锈服沸候罕绚杖牡牛垫谎慎茹鲸瑚桥崎盔操户吏嫉酥霓乾体悦痪补肯党攘撬帽必儿苔狡啡袱封铆格卤莽译胳缘稽确怖取株醉濒摧绷皇掏靛准它堂枉氮刀淆烛程度亿地侄悟奈撵阳鸿奢毁波贴昔薛可靖间夷藩跋闰擂强况坛故分筷映学库莽垂默棒且呻妆失绞鸣讲各插僵谬机戴苛帕谢语肉心遣搭雅扑窘掖烽削抠横甩峡拧鹊毙菩瘁诞总掉哭譬每顶名痢连擞侩火温鲤吐诚绍斟旅激娩汛阎台舱猖字尾考矗轰粳罐莉颁浓修侧吱撞煽媳哗膜诣讲够翔惧殖娥擦饼防浓菇击盔詹挟睹赘玖岩蛹级挫标菏稻园碾扭永羽驯灶标异纵哆赂巍肺屹氏毙哈掖屠孪嗓庐技喂仗习题一国际结算中的票据一、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2.信用证中的汇票ACCEPTED14,April,2004ForMidlandBankLtd.,LondonSignedDue13,July,2004①⑤③ExchangeforGBP56,400.00Guangzhou,5,April,2004④②⑦At90daysaftersightpaytotheorderofourselves⑤thesumofSterlingPoundsFiftySixThousandFourHundredonlyDrawnunderDocumentaryCreditNo.57982issuedbyMidlandBank,dated10,March,2004⑥⑧ToMidlandBankLtd.,ForGuangzhouTextilesHoldingsLondonAuthorizedSignature(s)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①2003年5月7日有什么作用（托收中的汇票）？②“Due13,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，MidlandBankLtd.，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MidlandBankLtd.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（１）PaytoACorp.twothousandUSdollarsprovidingthegoodsincompliancewithsalescontractNo.123.(2)PaytoACo.thesumoffivethousandSterlingPoundsonconditionthatgoodshavebeenshippedonboardbefore23,December.(3)AtsightpaytotheorderofACo.thesumofonehundredthousandJapaneseYendrawnagainstshipmentof20balesofcottonfromGuangzhoutoTokyo.(4)At30daysaftersightpaytotheorderofBankofChinathesumoftwohundredthousandUSdollarsdrawnunderLCNo.1234issuedbyBankofNewYorkdatedon20,August,2004.(5)PaytoACo.onethousandUSdollarsoutofourNo.345account.(6)PaytoACo.threethousandUSdollarsplusinterestat5%fromthedatehereoftothedateofpayment.(7)PaytoACo.fourthousandUSdollarsbyteninstallments.(8)PaytoACo.fivethousandSterlingPoundsconvertedintoUSdollarsequivalent.（三）根据所给条件填写汇票。汇票项目汇票一汇票二(1)Dateandplaceofissue10/Jan./2004，Changsha17/Nov./2004,Tokyo(2)TenoronemonthafterdateAt90daysaftersight(3)PayeeAgriculturalBankofChina,CREDITSUISSE,HunanTOKYO,BRANCH(4)AmountGBP21,350.00J￥7,082,000.00(5)DraweeAAAGroupCo.,Ltd.,LondonBankofChina,GuangdongBranch(6)DrawerHunanArts&CraftsImp.&Exp.CompanyTOYOTATSUSHOCORPORATION(7)DrawnclauseDrawnagainst1000boxesofglassbricksfromChangshatoLondonDrawnagainstLCNo.235GD201issuedbyBankofChina,GuangdongBranch,dated20/Oct.,20041.汇票一：Exchangefor,200(Amountinfigure)(Placeanddateofissue)AtsightofthisFirstBillofExchange(Secondunpaid)(Tenor)paytoororderthesumof(Amountinwords)DrawnToForAuthorizedSignature(s)2.汇票二：Exchangefor,200DrawnunderAtsightofthisFirstBillofExchange(Secondunpaid)paytoororderthesumofToForAuthorizedSignature(s)（四）GUANGDONGIMP.&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。ExchangeforUSD60,234.00Guangzhou,20,Mar2003D/AAt30daysaftersightofthisFirstbillofexchange(Secondunpaid)PaytotheorderofConstructionBankofChinathesumofUSDOLLARSSIXTYTHOUSANDTWOHUNDREDANDTHIRTYFOURONLYDrawnagainstshipmentof20cartonsofCashmereCoatsfromGuangzhoutoNewYorkforcollectionToARRONFERER&SONSCO.909ABBOTTDRIVEDMAHAMEBRASKA68102USAForandonbehalfofGUANGDONGIMP.&EXP.CORPORATIONAuthorizedSignature(s)ACCEPTED28,Mar.,2003PayableatBankofAmericaForARRONFERER&SONSCO.Signature汇票期限到期日(1)At30daysaftersight(2)At30daysfromsight(3)At30daysafterdate(4)At60daysafterdate(5)Atoneandhalfamonthafterdate（五）汇票收款人ACompany委托银行向汇票付款人BCompanyLondon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。ExchangeforUSD428,314.00Shanghai,16,Mar.,2003At60daysaftersightpaytotheorderofACompanythesumofFourHundredTwentyEightThousandThreeHundredandFourteenUSdollarsToBCompanyLondonForCCompanyGuangzhou,ChinaAuthorizedSignature(s)2.StandardCharteredBankLtd.HongKong于2003年11月26日承兑下面汇票后向BankofChinaGuangdong填写并发出承兑通知书。No.11889/54ExchangeforHKD11,250.00Guangzhou,20th,November,2003At30daysaftersightpaytotheorderofBankofChinaGuangdongthesumofElevenThousandTwoHundredandFiftyHKdollarsDrawnunderL/CNo.57833262issuedbyStandardCharteredBankLtddated20,Oct.,2003ToStandardCharteredBankLtd.HongKongForGuangdongImp&ExpCo.GuangzhouAuthorizedSignature(s)ACCEPTANCENOTICEHongKong,ToWegiveyoubelowdetailsofdraftacceptedbyourselves:YourRefNo.DrawerAmountDueRemarkForStandardCharteredBankLtd.AuthorizedSignature(s)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PromissoryNoteforUSD1,000.00Boston,4,June,2002OndemandwepromisetopaytotheorderofbearerthesumofONETHOUSANDUSDOLLARSPayableatBostonForFirstNationalBankofBosto