國際結算實務復習參考題2012

1、實踐操作題1、中國T公司(Beijing)日前出口美國A Trade Co.一批貨物，金額為5000美元，假定T公司于2006年12月5日簽發(fā)以其指定人為收款人、見票后60天付款的遠期匯票，試代T公司完成下列行為：（1）出具該遠期匯票。（2）指定付款人于2006年12月12日承兌該匯票，完成匯票的普通承兌行為。（3）計算匯款的付款日。答案：Exchange for USD5000.00 Beijing, 5th dec.2006At 60 days after sight pay to the order of China T Company the sum of Five Thousand

2、U.S dollars onlyTo A Trade Co. Newyork For China T Company Beijing Signature Accepted 承兌日不作起算日：12月13-31日 計19日 12th dec.2006 07年1月1-31日 計31日For A Trade Co. 07年2月1-10日 計10日 Signature 共計60日 所以07年 2月10日為到期日，遇節(jié)假日順延下一日2、湖南長沙SANYI公司出口新加坡AB Trade Co.一批貨物，金額為500000美元，假定SANYI公司于2010年6月5日簽發(fā)以其指定人為收款人、見票后90天付款的遠

3、期匯票，請你代替當事人完成下列行為：（1） 出具該遠期匯票。（填寫相關內(nèi)容14分） for after sight only Singapore Hunan Changsha 注：（4）、（7）、（10）處2分，其余每處1分（2）指定付款人于2010年6月8日承兌該匯票，完成匯票的普通承兌行為。（4分） (3) 6月12日收款人取得承兌匯票后轉(zhuǎn)讓匯票，請代收款人指示性背書轉(zhuǎn)讓給中國銀行長沙分行（3分）（3）計算匯款的付款日。（3分）答案： BILL OF EXCHANGEExchange for USD500000.00 Changsha, 5 Jun.2009At 90 days after

4、 sight pay to the order of SANYI Company the sum of Five Hundred Thousand U.S dollars onlyTo AB Trade Co. Singapore For SANYI Company Hunan Changsha Signature（XXX） Accepted 8 Jun.2010 For A Trade Co. Signature（XXX） （4分） To：Bank of China，Changsha Branch 12 Jun.2010SANYI Company(Signature) （3分） 承兌日不作起

5、算日：6月9-30日 計22日7月1-31日 計31日8月1-31日 計31日 9月1-6日 計6日 共計90日 所以9月6日為到期日，遇節(jié)假日順延下一日3、根據(jù)給出的信息，按要求完成相關操作：2009年10月20日倫敦ABC銀行，開具了一張金額為50000美元以XYZ公司或其指定人為收款人的本票，付款日為出票后90天。（1）請你替ABC銀行出具該票據(jù)（使用英文）（13分）（2）XYZ公司當天取得票據(jù)后，一般在哪一天提示承兌？（2分）（3）XYZ公司于第二日將該票據(jù)轉(zhuǎn)讓給了中國銀行廣州分行，請?zhí)鎄YZ公司完善該轉(zhuǎn)讓手續(xù)（4分）（4）請計算付款日（3分）Promissory NoteFor US

6、D50000 London, 20th Oct,2009At 90days after date We promise to pay XYZ Co., or order Fifty Thousand US Dollars only For ABC Bank, London XXX(signature) （1）、(3)、(6)、(8)處計2分，其余1分。 無需承兌 （2分） To：Bank of China，Guangzhou Branch 21 Oct,2009XYZ Co.(Signature) （4分） 出票日不作起算日：10月21-31日 計11日11月1-30日 計30日12月1-31

7、日 計31日 2010年1月1-18日 計18日 共計90日 所以2010年1月18日為到期日，遇節(jié)假日順延下一日4、國際出口公司（International Exporting Co.）出口機器設備和零部件給環(huán)球進口公司(Globe Importing Co.)。價值100，000 美元。國際出口公司在2007年4月20日開出匯票，要求環(huán)球進口公司在見票后30天付款給XYZ銀行。環(huán)球進口公司于2007年4月30日承兌了該匯票。請按上述條件填寫下列匯票。ACCEPTED(Date)(Company Name）BILL OF EXCHANGEFor(amount in figure)(date

8、of issue)At sight of this bill of exchange (SECOND being unpaid) Pay to _ or order the sum of _(amount in words) for value received.To:For and on behalf of_ACCEPTEDApr.30,2007(Date)Globe Importing Co.(Company Name）BILL OF EXCHANGEFor100,000.00April 20, 2007(amount in figure)(date of issue)At 30 days

9、 after sight of this bill of exchange (SECOND being unpaid) Pay to _XYZ Bank_ or order the sum of US Dollars One Hundred Thousand Only _(amount in words) for value received. To:For and on behalf ofGlobe Importing Co.International Exporting Co._5、請依據(jù)所給條件，完成下列匯票的出票行為。The requisite items of a bill are

10、as follows:Drawer: China National Chemicals Import & Export Corporation ,S.B. Drawee: The Citi Bank. New York, N.Y. , U.S.A.Payee: the order of the Bank of China Sum: US1000.Date of issue: 25 March, 1998. Place of issue: Shanghai Tenor: at 90 days after sight Fill in the following blank form to

11、issue a bill.（1分） for US1000. （1分） , (1分) At (1分) pay to (4分) Only value received.To: (1分) For (1分) (signed)(1分) Exchange for US1000. （1分）Shanghai , （1分 March25,1998 At （1分） 90 days after sight pay to （4分） the order of the Bank of China the sum of one thousand U.S. dollars Only value received.To: （1

12、分） The Citi Bank. New York ,N.Y. , U.S.A. For （1分）China National Chemicals Import& Export Corporation ,S. B. (signed)1、請結合圖示說明跟單托收的業(yè)務程序。委 托 人（出口商）受票人（進口商）托 收 行代 收 行船公司 貨物提單托收申請書和跟單匯票回執(zhí)托收委托書、跟單匯票或全套貨運單據(jù)提示跟單匯票或貨運單據(jù)付款交單或承兌交單后到期付款提單貨物收訖貸記通知書 收入賬2. 實務操作題根據(jù)以下信用證填制商業(yè)發(fā)票、提單、匯票 （對于單據(jù)上必須填寫的項目，而信用證上又無明確規(guī)定的請

13、自行設定）IRREVACABLE LETTER OF CREDIT 00/0108/11106FROM : ALAHLI BANK OF KUWAITDATE OF ISSUE : DECEMBER 21st, 2000BENEFICIARY : SHANGHAI INTERNATIONAL TRADE AND SERVICE CORP 30 ZHONGSHAN ROAD (E.1.) SHANGHAI, CHINAAMOUNT : EXACTLY USD19,322.40 (NINETEEN THOUSAND THREE HUNDRED TWENTY TWO US. DOLLARS AND

14、FORTY CENTS )ADVISING BANK : BANK OF CHINA, SHANGHAIAPPLICANT : MOHAMMED SAMEEH HANQEER, KUWAIT, P.O.BOX 306.EXPIRY DATE AND PLACE : FEB 5th, 2001, AT SHANGHAIAVAILABLE BY : NEGOTIATIONCOVING : HYDRANLIC JACKS80 SETS, USD 241.53 PER SET CFR KUWAITTHE GOODS ARE TO BE PACKED IN 80 CARTONSSHIPPING TERM

15、S :FROM SHANGHAI TO KUWAITNOT LATER THAN JANUARY 20th, 2001PAYMENT AVAILABLE BY BENEFICIARIES DRAFT AT 90 DAYS SIGHT DRAWN ON US FOR THE FULL INVOICE VALUE AND ACCOMPANIED BY THE FOLLOWING DOCUMENTS:_ SIGNED COMMERCIAL INVOICE IN THREE COPIES_ COMPLETE SET OF BILL OF LADING ISSUED TO THE ORDER OF AL

16、AHLI BANK OF KUWAIT NOTIFYING AL-TEBAH COTRACTINGESR. , EVIDENCING FREIGHT PREPAIDSHIPPING MARK: SAMCO KUWAIT MADE IN CHINAALL DRAFTS TO BE MARKED DRAWN UNDER ALAHLI BANK OF KUWAIT L/C NO.00/0108/11106 DATED 21 DECEMBER 2000.WE UNDERTAKE TO HONOUR YOUR DRAFTS IN STRICT COMPLIANCE WITH THE TERMS OF T

17、HIS CREDIT. 票據(jù)及單據(jù)的繕制可參考以下內(nèi)容: Drawn under -Irrevocable L/C No-Dated -Payable with interest -%Exchange for - Shanghai-at-sight of this FIRST of Exchange (Second of Exchange being unpaid ) Pay to the order of -the sum of -To - For- COMMERCIAL INVOICE S/C NO.-TO: M/S INVOICE NO:- DATE: - From- To-Letter

18、 of credit No.-Issued by -Marks & Numbers Quantities & Descriptions AmountOcean Bill of LadingB/L Nocontainer lines Received in apparent good order and condition except as otherwise noted the total number of containers or other packages of units enumerated below for transportation from the p

19、lace of receipt to the place of delivery subject to the terms hereof. One of the signed Bs/L must be surrendered duly endorsed in exchange for the Goods. On presentation of this document (duly endorsed) to the Carrier by or on behalf of the Holder, the rights and liabilities arising in accordance wi

20、th the terms hereof shall (without prejudice to any rule of common law or statute rendering them binding on the Merchant) become binding in all respects between the Carrier and the Holder as though the contract evidenced hereby had been made between them.Shipper Consignee Notify party Vessel Place of ReceiptVoyage Number Port of Loading Port of dischar