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第五章 汇票

第五章 汇票. 案例 ： 我们利用第二章和第四章的案例上海市纺织品进出口公司 (Shanghai Textiles Import & Export Corporation) 与美国 CRYSTAL KOBE LTD. 洽谈含 55% 纤维 45% 的棉女士短衫 (LADIES’ 55% ACRYLIC 45% COTTON KNITTED BLOUSE) 签定的合同，根据进口商 CRYSTAL KOBE LTD 向美国纽约银行申请开列的信用证填写跟单信用证项下的汇票。. 分析：

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第五章 汇票

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  1. 第五章 汇票 案例： 我们利用第二章和第四章的案例上海市纺织品进出口公司(Shanghai Textiles Import & Export Corporation)与美国CRYSTAL KOBE LTD.洽谈含55%纤维45%的棉女士短衫(LADIES’ 55% ACRYLIC 45% COTTON KNITTED BLOUSE)签定的合同，根据进口商CRYSTAL KOBE LTD向美国纽约银行申请开列的信用证填写跟单信用证项下的汇票。

  2. 分析： 汇票的填写应严格按照《中华人民共和国票据法》的相关规定，具体要求见本章第一节的相关内容。现将本案例的汇票填写如下： BILL OF EXCHANGE 凭 信用证 Drawn under BANK OF NEW YORK L/C NO. L-02-I-03437 日期 Dated Sept.30th,2001 支取 Payable with interest @… .. %…..按…. .息….付款 号码 汇票金额 上海 NO. STP015088 Exchangefor USD23,522.50 Shanghai ……….20………… 见票…………………日后（本汇票之正本未付）付交 At * * * sight of this SECOND of Exchange (First of Exchange being unpaid) Pay to the order of BANK OF CHINA 金额 the sum of SAY US DOLLARS TWENTY THREE THOUSAND FIVE HUANDRED TWENTY TWO AND 50/100 ONLY 此致： To: BANK OF NEW YORK 48 WALL STREET P．O．BOX 11000 NEW YORK ，N.Y.10249，U.S.ASHANGHAI TEXTILE IMP.&EXP. CORPORATION × × × (SIGNATURE)

  3. 汇票（bill of exchange,draft）是国际贸易结算中非常重要的一种票据。根据《中华人民共和国票据法》的汇票的定义：“汇票是出票人签发的，委托付款人在见票时或者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。”在国际贸易结算实务中，汇票在信用证和托收业务中都有使用，但在信用证业务中使用更为广泛. • 下面分别介绍跟单信用证的汇票（见word式样5—1）缮制和跟单托收项下汇票（见式样word5—2）的缮制.

  4. 一、跟单信用证汇票缮制 • 1.出票根据 Drawn under • 2.信用证号码（L/C NO.） • 3 .开证日期（dated） • 4.年息（payable with interest @% per annum) • 5.汇票小写金额（Exchange for） • 6.汇票大写金额 • 7.号码（NO.） • 8.付款期限（ at …sight） • 9.受款人（Pay to the order of） • 10.汇票的交单日期 • 11.付款人 • 12.出票人

  5. 二、托收汇票的缮制 • 1、出票根据、信用证号码和开证日期三栏是不需要填写的，或在“Draw under”后的空栏内打上“For Collection”字样；或者在缮制托收汇票时，这三项不用缮制。 • 2、在“付款期限”栏目中，填写D/P AT SIGHT（即期付款交单）或D/P XX days (xx天远期付款交单)；D/A XX days (xx天承兑交单)。 • 3、在“受款人”栏目中，填写托收行名称。 收汇票也是一式两份。两联汇票起相同的法律作用。当第一联汇票生效时，第二联自动作废（Second of exchange being unpaid）；当第二联汇票生效时，第一联汇票自动作废（First of exchange being unpaid）。

  6. 练 习 题 一.翻译下列专用名词 (1)drawer (2)drawee (3)usance draft (4) payee (5) bearer bill (6)acceptance (7) endorsement (8) commercial acceptance draft (9) bill of exchange (10) documentary draft

  7. 二、请将英国《1882年票据法》对汇票的定义翻译成中文。二、请将英国《1882年票据法》对汇票的定义翻译成中文。 A bill of exchange is an unconditional order in writing addressed by one person (the drawer) to another (the drawee) signed by the person giving it requiring the person to whom it is addressed (the drawee, who when he signs becomes the acceptor) to pay on demand, or at a fixed or determinable future time a sum certain in money to or to the order of a specified person, or to bearer (the payee). (Bill of Exchange Act, 1882 of the United kingdom.)

  8. 三、下面是一份已填写好的托收汇票，请回答下列问题。三、下面是一份已填写好的托收汇票，请回答下列问题。 1．汇票出票人、付款人分别是谁？ 2．汇票是即期还是远期？有几份汇票？ 3．该笔托收业务其托收行是谁？ BILL OF EXCHANGE 号码 汇票金额 上海 No. HLK356 Exchange for USD 56，000 Shanghai, 20 见票 日后（本汇票之副本未付）付交 At 90 DDAYS sight of this FIRST of Exchange (Second of Exchange being unpaid) pay to the order of BANK OF CHINA 金额 The sum of SAY US DOLLARS FIFTY SIX THOUSAND ONLY 此致 To MITSUBISHI TRUST & BANKING CO. LTD., INTERNATIONAL DEPARTMENT,4—5 CHINANATIONALANIMALBYPRODUCTS MARUNOUCHI 1—CHOMEIMP. & EXP. CORP.TIANJIN BRANCH CHIYODA-KU,TOKYO 100,JAPAN66 YANTAI STREET TIANJIN CHINA

  9. 四、根据第四章书后练习题六的一份信用证填写跟单信用证项下汇票。四、根据第四章书后练习题六的一份信用证填写跟单信用证项下汇票。 BILL OF EXCHANGE 凭 信用证 Drawn under………………………………………………………….. L/C NO. ……………. 日期 Dated…………………………支取 Payable with interest @….. %…..按…..息….付款 号码 汇票金额 上海 NO……….. Exchange for Shanghai ………………….20………… 见票…………………日后（本汇票之正本未付）付交 At ……………. sight of this SECOND of Exchange (First of Exchange being unpaid) Pay to the order of 金额 the sum of 此致： To…………………………………………………….. ……………………………………………………..

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