文档介绍：实验项目
实验目标
1、把握汇票、本票、支票有效性的审核。
2、正确填写汇票、本票、支票。
3、掌握汇票、本票、支票中各种票据行为的填写和处理。
4、汇票、本票、支票的处理流程。
实验要求
1、写出并检查所给汇票的必要项目。
2、根据所给条件开立汇票。
3、根据所给条件在汇票上进行背书。
4、根据所给条件在汇票上进行承兑和发出承兑通知书。
5、写出并检查所给本票的必要项目。
6、根据所给条件开立本票。
7、写出并检查所给支票的必要项目。
8、根据所给条件开立支票。
9、根据所给条件在支票上划线。
实验素材
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
New York 7, MAY, 2003
USD250,000
00
Deliver Documents only upon Acceptance/payment
AT*********SIGHT OF THIS FIRST BILL OF EXCHANGE( SECOND UNPAID) PAY TO THE ORDER OF Bank of America N. T. &S. A.
. DOLLARS TWENTY FIVE HUNDRED THOUSAND ONLY
VALUE RECEIVED AND CHARGE TO ACCOUNT OF
DRAWN UNDER SALES CONTRACT NO. 23476 AGAINST 500 BARRELS OF OIL FROM NEW YORK TO GUANGZHOU FOR COLLECTION
TO CHINA GUANGDONG for and on behalf of
AT GUANGZHOU NOVUS INTERNATIONAL
CHINA PTE LTD, NEW YORK
___________________
Authorized Signature(s)
2、信用证中的汇票
ACCEPTED
14TH, April, 2004
For
Midland Bank Ltd,
London
_________
Signed
Due 13th, July,2004
①⑤③
Exchange for GBP56, Guangzhou, 5th, April, 2004
④②⑦
At 90 days af At 90 days after sight pay to the order of ourselves
⑤
the sum of Sterling Pounds Fifty Six Thousand Four Hundred only
Drawn under Documentary Credit No. 57982 issued by Midland Bank, dated 10, March, 2003
⑥⑧
To Midland Bank Ltd, For Guangzhou Textiles Holdings London ___________________
Authorized Signature(s)
类型
项目、问题
托收中的汇票
信用证中的汇票
⑴汇票字样
BILL OF EXCHANGE
Exchange
⑵无条件支付命令
PAY TO
Pay to
⑶出票地点和日期
NEW YORK,
7 MAY, 2003
Guangzhou, 5, April, 2004
⑷付款时间
AT SIGHT
At 90 days after sight
⑸付款金额
USD250,
GBP56,
⑹付款人名称和付款地点
To
CHINA GUANGDONG IMP. CORP, GUANGZHOU
Mildland Bank Ltd., London
⑺收款人名称
pay to
THE ORDER OF Bank of . & .
Guangzhou Textiles Holdings
⑻出票人名称和签字
For
NOVUS INTERNATIONAL PTE LTD., NEW YOR
Guangzhou Textiles Holdings
⑼提示次数
一次
两次
⑽
①2003年5月7日有什么作用?(托收中的汇票)
②Due 13th, July,2004”是什么时间?(信用证中的