文档介绍:2016-11-161第二节汇票一、汇票的定义汇票汇票(Bill of Exchange/Exchange(Bill of Exchange/Exchange/Draft)Draft):出票人签:出票人签发的,委托付款人在见票时或在指定日期无条件支付发的,委托付款人在见票时或在指定日期无条件支付确定的金额给收款人或者持票人的票据。确定的金额给收款人或者持票人的票据。2016-11-162A Bill of exchange is A Bill of exchange is an unconditional order in writing,an unconditional order in writing,addressed by one person (addressed by one person (drawerdrawer) to another () to another (draweedrawee), signed by ), signed by the person giving it, requiring the person to whom it is addressed to the person giving it, requiring the person to whom it is addressed to pay pay on demandon demand, or , or at a fixedat a fixed or or determinable future timedeterminable future time, a sum , a sum certain in money, to or to certain in money, to or to the order ofthe order of a specified a specified person(person(payeepayee),or),orto to bearerbearer””. . 无条件的书面命令出票人付款人即期(见票)固定日期确定的未来日期××的指定人收款人持票人(来人)2016-11-163出票人收款人付款人进口商出口商出票提示付款、承兑出口商2016-11-164光票(Clean Bill)跟单汇票(Documentary Bill)1、出票人2、附商业票据银行汇票(Banker’s Draft)mercial Draft)二、汇票的种类2016-11-1653、付款日期4、承兑人即期汇票(Sight /Demand Draft)远期汇票(Time /Usance Bill)商业承兑汇票(Banker’s AcceptanceDraft)mercial AcceptanceDraft)2016-11-166图例:英国定额汇票汇票图样2016-11-167中国建设银行汇票样本2016-11-168中国工商银行承兑汇票样本2016-11-169Exchange for £5, -ShanghaiAt Thirty daysafter sight of this First of exchange (Second of the same tenor and date unpaid) pay to the order of B Co. the sum of five thousand poundsonly Drawn under Bank of Europe Irrevocable L/C dated 20th Nov 2006. TO: pany,London For A Company, ShanghaiJIM收款人名称出票地和日期汇票金额付款期限汇票的字样确定金额付款人名称和地点出票人名称和签字2016-11-1610出票条款(Drawn Clause)如果采用信用证支付方式,一般应列明某日某行某信用证,如“Drawn under xxx Bank L/C NO. xxx dated xxx”。如果采用托收,填写“For collection”