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
NO.S2*******/123
New York7,MAY,2003 AT*********SIGHT OF THIS FIRST BILL OF EXCHANGE(SECOND UNPAID) PAY TO THE ORDER OF Bank of America N.T.&S.A.
U.S.DOLLARS TWENTY FIVE HUNDRED THOUSAND
ONLY
VALUE RECEIVED AND CHARGE TO ACCOUNT OF
DRAWN UNDER SALES CONTRACT NO.23476AGAINST500BARRELS OF OIL FROM NEW YORK TO GUANGZHOU FOR COLLECTION
TO CHINA GUANGDONG IMP.CORP for and on behalf of
AT GUANGZHOU NOVUS INTERNATIONAL
CHINA PTE LTD,NEW YORK
___________________
Authorized Signature(s)
USD250,00000
2、信用证中的汇票
ACCEPTED 14TH,April,2004
For Midland Bank Ltd,
spin_lock
London
_________
Signed
Due13th,July,2004
①⑤③
Exchange for GBP56,400.00Guangzhou,5th,April,2004④②
⑦
At90days af At90days after sight pay to the order of ourlves
⑤
the sum of Sterling Pounds Fifty Six Thousand Four Hundred only
Drawn under Documentary Credit No.57982issued by Midland Bank,
dated10,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,
7MAY,2003
Guangzhou,5,April,2004⑷付款时间AT SIGHT At90days after sight
⑸付款金额USD250,000.00
TWENTY FIVE
HUNDRED THOUSAND
大小写不一致GBP56,400.00
Sterling Pounds Fifty Six Thousand Four Hundred
⑹付款人名称和付款地点To CHINA GUANGDONG
baldwin
IMP.CORP,
GUANGZHOU
Mildland Bank Ltd.,London
⑺收款人名称THE ORDER OF Bank of
N.T.&S.A.The order of Guangzhou Textiles Holdings
⑻出票人名称和签字NOVUS
durianINTERNATIONAL PTE
LTD.,NEW YOR
carlotta无签字Guangzhou Textiles Holdings 无签字
⑼提示次数一次二次
⑽
①2003年5月7日有什么作用？（托收中的汇票）
②Due13th,July,2004”是什么时间？（信用证中的汇票）.确定汇票的有效期;.确定
汇票的到期日；确定出票
人的行为能力
汇票的到期日
⑾汇票在法律上生效，以哪国法
律为准？
美国票据法中国票据法美容美发化妆学校
⑿汇票的转让和转让方式托收背书、交付转让背书、交付转让
⒀若收款人遭到拒付，在追索时应注意哪些事项？法定期限内，提示汇票;
法定期限内，发出退票通
之后英语
知;
东莞电子商务法定期限内，发出拒绝证
书
法定期限内，提示汇票;
.法定期限内，发出退票通知;
.法定期限内，发出拒绝证书
⒁汇票出票后、未承兑前，
Midland Bank Ltd.London是否
为汇票的债务人？
（信用证中的汇票）
否
⒂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。（信用证中的汇票）利息=56400﹡90/360﹡6%；=846
净款=56400-56400﹡90/360﹡6%
=55554
（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予客户建议。
汇票的无条件支付命令有效/无效建议
⑴Pay to A Corp.two thousand US dollars providing the goods in compliance with sales contract No.123.无效删除条件
providing the goods晨读英语美文100篇
in compliance with
sales contract No.
123
⑵Pay to A Co.the sum of five thousand Sterling Pounds on condition that goods have been shipped on board before23,December.无效删除条件on
condition that goods
have been shipped
on board before
23,December.
⑶At sight pay to the order of A Co.the sum of one hundred thousand Japane Yen drawn against shipment of20bales of cotton from Guangzhou to Tokyo.
有效
⑷At30days after sight pay to the order of Bank of China the sum of two hundred thousand US dollars drawn under LC No.1234issued by Bank of New York dated on20,August,2004.
有效
⑸Pay to thousand US dollars out of our No. 345account.无效删除条件out of our
No.345account.
⑹Pay to A Co.three thousand US dollars plus interest at5%from the date hereof to the date of payment.无效缺利率期限和起止
明确时间
⑺Pay to A Co.four thousand US dollars by ten installments.无效添加分期付款的次
数、付款金额、付
款时间
⑻Pay to A Co.five thousand Sterling Pounds
converted into US dollars equivalent.
无效添加汇率（三）根据所给条件填写汇票。
汇票项目汇票一汇票二汇票三
⑴Date and place of issue 10/Jan./2004，
Changsha
17/Nov./2004,Tokyo25/Feb./2003，
Guangzhou
⑵Tenor one month after date At90days after sight on demand
⑶Payee Agricultural Bank of
China,Hunan CREDIT SUISSE,
TOKYO,BRANCH
China National Animal
By-products Imp.&
Exp.Corp.,Guangzhou
⑷Amount GBP21,350.00J￥7,082,000.00USD34,486.78
⑸Drawee AAA Group Co.,Ltd.,
London Bank of China,
Guangdong Branch
First National Bank of
Chicago
⑹Drawer The Hunan Arts&
Crafts Imp.&Exp.
Company TOYOTA TSUSHO CORPORATION
China National Animal
By-products Imp.&
Exp.Corp.,Guangzhou
Branch
⑺Drawn clau Drawn against1000
boxes of glass brick
from Changsha to
London
Drawn against LC No.
235GD201issued by
Bank of China,
Guangdong
Branch,dated20/Oct.,
2004
Drawn against LC No.
2431/221issued by First
National Bank of
Chicago,
dated20/Dec.,2002
1、汇票一：
Exchange for GBP21,350.0010，january,2004,Changsha
(Amount in figure)(Place and date of issue) At one month after date of this First Bill of Exchange First(unpaid)
(Tenor)
pay to Agricultural Bank of China,Hunan or order
the sum of TWENTY ONE THOUSAND THREE HUNDRED AND FIFTTY STERLING POUNDS
南京室内设计培训
(Amount in words)
Drawn against1,000boxes of glass bricks from Changsha to London
T AAA Group Co.,Ltd.,London For Hunan Arts&Crafts
Imp.&Exp.Company
Authorized Signature(S)
2、汇票二：
Exchange for JY7,082,000.0017th,Nov.,2004,Tokyo
Drawn LC No.235GD201issued by Bank of China,Guangdong Branch,dated 20/Oct.,2004
At90days after sight of this First Bill of Exchange(Second unpaid)
pay to or order CREDIT SUISSE,TOKYO,BRANCH
the sum of SEVEN MILLION EIGHTY TWO THOUSAND JANPANES YEN
To Bank of China,
Guangdong Branch For TOYOTA TSUSHO
CORPORATION
Authorized Signature(S) 3、汇票三：
Exchange for USD34,486.7825TH,Feb.,2003,Guangzhou
At demand sigh of this Second Bill of Exchange(First unpaid)
pay to China National Animal By-products Imp.&Exp.Corp.,Guangzhou or order
the sum of THIRTY FOUR THOUSAND FOUR HUNDRED AND EIGHTY SIX US DOLLARS AND SEVENTY EIGHT CENTS
Drawn against LC No.2431/221issued by First National Bank of Chicago, dated20/Dec.,2002
To First National Bank of Chicago For China National Animal By-products
Imp.&Exp.Corp.,Guangzhou Branch
Authorized Signature(S)（四）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 USD60,234.00Guangzhou,20th,Mar.,2003
D/A At30days after sight of this First bill of exchange(Second unpaid) Pay to the order of The Construction Bank of China
the sum of US DOLLARS SIXTY THOUSAND TWO HUNDRED AND
THIRTY FOUR ONLY
Drawn against shipment of20cartons of Cashmere Coats from Guangzhou to New York for collection
To ARRON FERER&SONS CO.For and on behalf of
909ABBOTT DRIVE DMAHA GUANGDONG IMP.&EXP.CORPORATION
MEBRASKA68102USA____________________________________
Authorized Signature(s)
ACCEPTED
28TH,Mar.,2003
Payable at Bank of America
For ARRONFERER&SONSCO.
____________Signature
汇票期限到期日edling
⑴At30days after sight4月27日
⑵At30days from sight4月26日
⑶At30days after date4月19日
⑷At60days after date5月19日
⑸At one and half a month after date5月5日
（五）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，F Company有权签字人为Annie。
收款人写法第一次转让第二次转
让
第三次转让第四次转让
Pay to the order of A Company Pay to the order of
D Company
For:A Company
Signed:
李华
For:
D Company
Signed:John
交付Pay to G
Company
only
For:
F Company
Annie
