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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。 Due 13, July,2004 ① ⑤ ③ Exchange for GBP56,400.00 Guangzhou, 5, April, 2004 ACCEPTED ④ ② ⑦ 14, April, 2004 At 90 days after sight pay to the order of ourselves For Ltd., London Signed ⑤ Midland Bank the sum of Sterling Pounds Fifty Six Thousand Four Hundred only Drawn under Documentary Credit No. 57982 issued by Midland Bank, dated 10, March, 2004 ⑥ ⑧ To Midland Bank Ltd., For Guangzhou Textiles Holdings London Authorized Signature(s)
(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 ①2004年4月5日有什么作用？ ②“Due 13, July,2004”是什么时间？ (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，Midland Bank Ltd.，London是否为汇票的债务人？ (15)收款人于汇票承兑当天请承兑行Midland Bank Ltd.做贴现，银行按6% p.a.计息，计算贴现息和净款。 二、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。 Exchange for USD 60,234.00 Guangzhou, 20 , Mar 2003 D/A At 30 days after sight of this First bill of exchange(Second unpaid) Pay to the order of Construction Bank of China the sum of US DOLLARS SIXTY THOUSAND TWO HUNDRED AND THIRTY FOUR ONLY Drawn against shipment of 20 cartons of Cashmere Coats from Guangzhou to New York for collection To ARRON FERER & SONS CO. 909 ABBOTT DRIVE DMAHA MEBRASKA 68102 USA ACCEPTED 28, Mar., 2003 Payable at Bank of America For ARRON FERER & SONS CO. Signature For and on behalf of GUANGDONG IMP. & EXP. CORPORATION Authorized Signature(s) 汇票期限 (1)At 30 days after sight (2)At 30 days from sight (3)At 30 days after date (4)At 60 days after date (5)At one and half a month after date 到期日 三、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。 收款人写法 Pay to the order of A Company 第一次转让 第二次转让 第三次转让 第四次转让 Pay to bearer Pay to A Company only 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 USD49,271.00 At sight pay to or order the sum of To B Company New York For A Company Guangzhou, China Guangzhou ,2,Oct., 2003 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 USD49,271.00 At sight pay to or order the sum of To B Company New York For A Company Guangzhou, China Guangzhou , 2 , Oct., 2003 Authorized Signature(s) 汇票背面 四、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。
Exchange for USD428,314.00 Shanghai ,16, Mar. ,2003 At 60 days after sight pay to the order of A Company the sum of Four Hundred Twenty Eight Thousand Three Hundred and Fourteen US dollars To B Company London For C Company Guangzhou, China Authorized Signature(s) 2.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”。
3.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%。 4.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。
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”。
6.Standard Chartered Bank Ltd. Hong Kong于2003年11月26日承兑下面汇票后向Bank of China Guangdong填写并发出承兑通知书。 No. 11889/54 Exchange for HKD11,250.00 Guangzhou,20th, November, 2003 At 30 days after sight pay to the order of Bank of China Guangdong the sum of Eleven Thousand Two Hundred and Fifty HK dollars Drawn under L/C No. 57833262 issued by Standard Chartered Bank Ltd dated 20, Oct., 2003 To Standard Chartered Bank Ltd. Hong Kong For Guangdong Imp & Exp Co. Guangzhou Authorized Signature(s) STANDARD CHARTERED BANK LTD ACCEPTANCE NOTICE To We give you below details of draft accepted by ourselves: Your Ref No. Hong Kong, Drawer Amount Due Remark For Standard Chartered Bank Ltd. Authorized Signature(s)
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