汇票练习

一、根据汇票回答下列问题。

BILL OF EXCHANGE

No. HLK356 (Exchange for USD56000.00 Tientsin, Oct. 15,2008 D/P At 90 days sight of this First of Exchange (Second of the same tenor and date unpaid) pay to the Order of

BANK OF CHINA The sum of SAY US DOLLARS FIFTY SIX THOUSAND ONLY Drawn under for collection To MITSUBISHI TRUST & BANKING CO., LTD INTERNATIOANL DEPARTMENT, 4-5

MARUNOUCHI I-CHOME CHIYODA-KU, TOKYO 100, JAPAN

CHINA NATIONAL ANIMAL BYPRODUCTS IMP.& EXP.

CORP. TIANJIN BRANCH 66YANTAI STREET TIANJIN CHINA 1．汇票的出票、付款人和受款人分别是谁？

2．汇票的付款期限是何时？一共有几份汇票？

3．托收行是谁？

4．假设进口国的代收行为SAKURA BANK。请做一份不可转让的背书。

5．假设持票人向付款人第一次提示该汇票的时间为2008年11月20日，请代付款人做承兑，并计算何时是付款人的付款时间。

二、根据信用证内容出具汇票。

Aug. 8th,2008 14:10:38 LOGICAL TERMIANL P005 MT S701

ISSUE OF DOCUMENTARY CREDIT MSGACK DWS765I AUTHENTICATION SUCCESSFUL WITH PRIMARY KEY

BASIC HEADER F 01 BKCHCNBJA300 5976 662401 APPLICATION HEADER O 700 1530 030807 MITKJPJTA***1368 960990 080808

*SAKURA BANK, LTD.

*(FORMERLY MITSUI TAIYO KOBE) *TOKYO USER HEADER BANK, PRIORITY 113:

MSG USER REF 108: SEQUENCE OF TOTAL ：*27 ：1/3

FORM OF DOC. CREDIT : *40A :IRREVOCABLE DOC. CREDIT NUMBER: *20 :090-3001573

DATE OF ISSUE: *31C : 080804 EXPIRY: *31D : DATE 080915 PLACE IN THE COUNTRY OF BENEFICIARY APPLICANT: *50 : DAIDAI CO., LTD, SHIBADAIMON

MF BLOG, 2-1-16, SHIBADAIMON, MINATO-KU, TOKYO, 105 JAPAN BENEFICIARY: *59 : SHANGHAI GARMENT CORP, NO. 567 MAOTAI RD., SHANGHAI, CHINA AMOUNT: *32 B: CURRENCY USD AMOUNT 74157.

ADD. AMOUNT COVERED: 39 C: FULL OF INVOICE VALUE AVAILABLE WITH/BY: 41 D: BANK OF CHIA BY NEGOTIATION DRAFTS AT: 42C : DRAFTES AT SIGHT

DRAWEE: 42A: CHEMUS33 CHEMICAL BANK, NEW YORK, USA PARTIAL SHIPMENT: 43P: ALLOWED TRANSSHIPMENT: 43T: NOT ALLOWED LOADING INCHARGE: 44A: SHANGHAI FOR TRANSPORT TO: 44B: KOBE, JAPAN LATEST DATE OF SHIPMENT: 44C: 080831

DESCRIPTION OF GOODS: 45A: GIRL’S T/R VEST SUITS

ST/NO. 353713 6000SETS USD6.27/SET USD37620.00 353714 5700STES USD6.41/SET USD36537.00 TOTAL 11700SETS USD74157.00 PRESENTATION PERIOD: 48: WITHIN 15DAYS AFTER THE DATE OF SHIPMENT CONFIRMATION: *49: WITHOUT

REIMUBURSEMENT BANK: 53A: CHEMUS33 CHEMICAL BANK, NEW YORK, USA INSTRUCTIONS: 78: IN REIMBURSEMENT, NEGOTIATING BANK SHOULD SEND THE BENEFICIARY’S DRAFT TO THE DRAWEE BANK FOR OBTAINING THE PROCEED, NEGOTIATING BANK SHOULD FORWARD THE DOCUMENTS DIRECT TO THE SAKURA BANK, LTD., TOKYO, JAPAN P. O. BOX 766, TOKYO, JAPAN

BY TWO CONSECUTIVE REGISTERED AIRMAILS DOCUMENTS REQUIRED: 46B:

SIGNED CONNERCIAL INVOICE IN 5 COPIES INDICATING IMPORT ORDER NO. 131283 AND CONTRACT NO. 08-09-403 DATED JULY 12TH, 2008 AND L/C NO. FULL SET OF 3/3 CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED AND MARKED “FREIGHT PREPAID” NOTIFY DAIDAI CO. PACKING LIST IN 5 COPIES CERTIFICATE OF ORIGIN IN 5 COPIES INSURANCE POLICY OR CERTIFICATE IN 2/2 AND ENDORSED IN BLANK FOR 110PCT OF TOTAL INVOICE VALUE COVERING ALL RISKS AND WAR RISKS AS PER THE RELEVANT CIC OG PICC DATED IN 1/1/1981

SHIPPING ADVICE DESPACTHED TO DAIDAI CO. IMMEDIATELY AFTER SHIPMENT ADD. COND.: 47B :

1. 5PCT MORE OR LESS IN BOTH AMOUNT AND QUANTITY PER EACH ITEM WILL BE ACCEPTABLE 2. BUYER’S IMPORT ORDER NO. 131283MUST BE MENTIONED ON ANY SHIPPING DOCUMENTS 3. ABOVE CARGO SHALL BE CONTAINERIZED

4. SHIPPING MARK OF EACH CARTON SHOULD INCLUDE BUYER’S IMPORT ORDER NO. 131283

5. T/T REIMBURSEMENT IS NOT ACCEPTABLE

6. ALL BANKING CHARGES OUTSIDE JAPAN ARE FOR ACCOUNT OF BENEFICIARY

BILL OF EXCHANGE

No. Date and place Drawn Under exchange for Payable With interest @ % At sight of this FIRST of Exchange (Second of Exchange

Being unpaid) Pay to The sum of

To

三、汇票操作

天津纺织品进出口公司向美国公司ABC T C出口一批货物，金额为23485美元，天津公司于2007年12月5日签发以其指定人为收款人、见票后60天付款的远期汇票，委托中国银行天津分行代为收取货款，试代替天津纺织品进出口公司完成下列行为：

（一） 出具该远期汇票。

（二）指定付款人于2007年12月12日承兑该汇票，完成汇票的普通承兑。

（三）计算汇票的付款日。

四、判断以下支付命令是否可以接受，如果可以接受，能接受的金额为多少？

1．Pay to ABC Co. providing the goods they supply are complied with contract the sum of one thousand US dollars. 2．Pay to ABC Co. out of the proceeds in our No. 1 account the sum of one thousand US dollars. 3．Pay to ABC Co. the sum of one thousand US dollars and in cover, please debit our account with you. 4．In case you received the goods please pay to ABC Co. the sum of one thousand US dollars. 5．Pay to ABC Co. the sum of one thousand US dollars for value received. 6．About ten thousand US dollars 7．Nine or ten thousand pounds

8．Pay to the order of ABC Co. the sum of one thousand US dollars plus interest calculated at the rate of 6% per annum from the date hereof to the date of payment.(出票日为9月21日，付款日为当年10月25日) 9．Pay to the order of ABC Co. the sum of one thousand US dollars by installment

10．Pay to the order of ABC Co. the sum of one thousand US dollars converted into sterling equivalent 五、已知：

Applicant: Baodeli Communication Equipment Industry Co., LTD P.O. Box 2356 Colombo Sri Lanka Advising bank: Commercial Bank

Golden Commercial Building

522A Nathan Road Kowloon, Hong Kong

Issuing Bank: Commercial Development Bank 10th/F., International Commercial Building

Colombo, Sri Lanka

试问在L/C的下列规定下，卖方出具的汇票中“TO ”一栏中如何填具？ 1．Draft drawn on applicant

Draft drawn on accountee

Draft drawn on accreditor

Draft drawn on principal

2．You are authorized to drawn on Bank of China, Hongkong branch

3．You are authorized to drawn on us/ourselves

4．Draft is issued on you/yourselves

5．You are authorized to drawn on us a/c Baodeli Communication Equipment Industry Co. Ltd

六、已知汇票的出票日期为Aug. 15th, 2008,承兑日为Sep. 1st, 1997。试写出下列汇票的到期日： 1．AT 60 Days after Sight of Draft

2．At 60 Days after Date of Draft

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