國(guó)際結(jié)算中的票據(jù)wsPPT學(xué)習(xí)教案

1、會(huì)計(jì)學(xué)1國(guó)際結(jié)算中的票據(jù)國(guó)際結(jié)算中的票據(jù)wsGeneral introduction 第1頁(yè)/共64頁(yè)第2頁(yè)/共64頁(yè)第3頁(yè)/共64頁(yè)第4頁(yè)/共64頁(yè)舉例說(shuō)明：甲欠乙100元而出具以乙為債權(quán)人的字據(jù)給乙，讓其憑字據(jù)找丙去取，同時(shí)乙原來(lái)曾欠丙30元未還，隨后乙將此字據(jù)又轉(zhuǎn)讓給丁。問(wèn)丁能否從丙處獲得全額款項(xiàng)？如是字據(jù)，按民法原則，丙可采取將其對(duì)乙的30元債權(quán)轉(zhuǎn)讓給丁的辦法來(lái)沖抵而只需付70如是票據(jù)，按票據(jù)法原則，必須全額付款，而不能用乙的權(quán)利缺陷來(lái)對(duì)抗丁的正當(dāng)票據(jù)權(quán)利第5頁(yè)/共64頁(yè)第6頁(yè)/共64頁(yè)第7頁(yè)/共64頁(yè)第8頁(yè)/共64頁(yè)第9頁(yè)/共64頁(yè)第10頁(yè)/共64頁(yè)正當(dāng)持票人/善意的持票人（hold

2、er in due course/bona fide holder）：The instrument should be complete and regular on its face;The instrument is before maturity and the holder did not notice its previous dishonor, if any;The holder took it in good faith and for value;The holder did not notice any infirmity in the instrument or defec

3、t in the title of the person negotiating it付對(duì)價(jià)持票人holder for value :a person who possesses an instrument for which value has been given by himself or by some other person prior to him in forms of money, goods,or services.第11頁(yè)/共64頁(yè)第12頁(yè)/共64頁(yè)第13頁(yè)/共64頁(yè)第14頁(yè)/共64頁(yè)第15頁(yè)/共64頁(yè)v 匯票是由一個(gè)人（drawer）v 向另一個(gè)人簽發(fā)的(drawee)

4、/受票人v 無(wú)條件的unconditonalv 書(shū)面命令order in writingv 要求其在見(jiàn)票時(shí)或在未來(lái)某一規(guī)定的或可以確定的時(shí)間(tenor)v 將一定金額的款項(xiàng)支付給某一特定的人或指定的人，或持票人(payee) 第16頁(yè)/共64頁(yè)第17頁(yè)/共64頁(yè)第18頁(yè)/共64頁(yè)第19頁(yè)/共64頁(yè)第20頁(yè)/共64頁(yè)2003.122003.1222第21頁(yè)/共64頁(yè)2003.122003.1223第22頁(yè)/共64頁(yè)2003.12第23頁(yè)/共64頁(yè)第24頁(yè)/共64頁(yè)第25頁(yè)/共64頁(yè)第26頁(yè)/共64頁(yè)第27頁(yè)/共64頁(yè)第28頁(yè)/共64頁(yè)第29頁(yè)/共64頁(yè)收款人制票人本票基本關(guān)系人1、出票人即付款

5、人(maker)2、收款人(payee)第30頁(yè)/共64頁(yè)第31頁(yè)/共64頁(yè)第32頁(yè)/共64頁(yè)第33頁(yè)/共64頁(yè)第34頁(yè)/共64頁(yè)第35頁(yè)/共64頁(yè)第36頁(yè)/共64頁(yè)第37頁(yè)/共64頁(yè)第38頁(yè)/共64頁(yè)第39頁(yè)/共64頁(yè)銀行客戶(hù)付款銀行收款人123第40頁(yè)/共64頁(yè) Due 11th July,1999 Check London ,31st Jan.,1999 No.111111BANK OF EUROPE LONDON Pay to Tianjin Economic &Development Corp. Or order of the sum of five thousand pounds

6、GPB5000 For Sinn-British Tradingy London signature 第41頁(yè)/共64頁(yè)第42頁(yè)/共64頁(yè)第43頁(yè)/共64頁(yè)第44頁(yè)/共64頁(yè)第45頁(yè)/共64頁(yè)第46頁(yè)/共64頁(yè)Absolutely necessary items(二)第47頁(yè)/共64頁(yè)第48頁(yè)/共64頁(yè)第49頁(yè)/共64頁(yè)第50頁(yè)/共64頁(yè)第51頁(yè)/共64頁(yè)第52頁(yè)/共64頁(yè)第53頁(yè)/共64頁(yè)payeepayerdrawer第54頁(yè)/共64頁(yè)Notes:A valid endorsement should be an endorsement of the entire bill;By endor

7、sing an instrument,the endorser guarantee that on due presentment the bill shall be accepted and paid as specified.第55頁(yè)/共64頁(yè)Types ：1) Special endorsement 記名背書(shū)/特別背書(shū)/正式背書(shū)/完全背書(shū) Pay to the order of ABC Co., signed2) Blank endorsement 空白背書(shū) 3) Restrictive endorsement 限制性背書(shū) Pay to A only/not transferable/n

8、ot negotiable/pay to A bank for account of B Co.4) Endorsement for collection 委托取款背書(shū)（托收背書(shū)） 5) Endorsement for pledge質(zhì)押背書(shū)第56頁(yè)/共64頁(yè)endorseeendorser date AFirst endorsement C BSecond endorsement CThird endorsement E DFourth endorsement第57頁(yè)/共64頁(yè)第58頁(yè)/共64頁(yè) Notes: 1）the guarantor stands for a debtor such as drawer, endorser,or acceptor and assumes his indebtedness to the holder2）when the guarantor is compelled to pay, his right