結(jié)算試驗(yàn)答案2

1、2.2.3 實(shí)驗(yàn)素材 一、匯款申請(qǐng)書2003年3月8日，CHINA NAT. METALS & MINERALS I/E CORP.向中國農(nóng)業(yè)銀行廣州市分行提交下面這張匯款申請(qǐng)書，匯出行按所給問題審核匯款申請(qǐng)書。匯出匯款申請(qǐng)書(代支款憑證)APPLICATION FOR OUTWARDREMITTANCE致：中國農(nóng)業(yè)銀行 廣州 分行TO:THE AGRICULTURAL BANK OF CHINA 日期 DATE: 2003年3月8日茲委托貴行辦理下列匯款。I/We hereby request you to effect the following remittance.X電匯 信匯

2、 票匯 付款地點(diǎn)T/T M/T D/D Drawn on:銀行編號(hào)（查詢時(shí)請(qǐng)引述）Ref No. TT96785收款人Beneficiarys nameUnited Trading CompanyHong Kong幣別及金額Curr.& Amt.HK Dollars 20,000.00及地址& address70 Wing Tai Road, Chai Wan Hong Kong賬號(hào)A/C No.0709166060322-8銀行填寫欄BANK USE ONLY收款銀行Beneficiarys BankPO SANG BANK LTD.匯率(Rate)及地址& addr

3、essHONG KONG等值人民幣Equivalent in ￥匯款人By order ofCHINA NAT. METALS & MINERALS I/E CORP.手續(xù)費(fèi)(Commission)附言Details of PaymentCOMM. UNDER S/C NO. CT0011-01郵電費(fèi)(Postage & Cable)其它費(fèi)用(Other Charges)合計(jì)國外銀行的一切費(fèi)用由我方/收款人負(fù)擔(dān)（如無說明由收款人負(fù)擔(dān)）。匯款全過程均以電傳形式通知。All foreign banks charges are to be borne by us/payee(if n

4、ot specified, all charges are to be borne by payee). All parties in the channel are advised by telex.請(qǐng)付敝賬(debit my/our account)，賬號(hào)(a/c No.)茲附支票(enclose my/our cheque)，號(hào)碼為(No.)付款行(Drawn on)X現(xiàn)金支付(I/We pay cash herewith)。 聯(lián)系電話(TEL) 83738789 申請(qǐng)人簽章 張 青 Applicants Stamp&Signature_經(jīng)辦:： 會(huì)計(jì)： 復(fù)核： 記賬：匯款方式電

5、匯匯款人公司名稱CHINA NAT. METALS & MINERALS I/E CORP.收款人公司名稱、地址United Trading Company , Hong Kong匯款金額HKD 20,000.00款項(xiàng)用途COMM. UNDER S/C NO. CT0011-01銀行費(fèi)用由哪方支付?國外銀行的一切費(fèi)用由收款人負(fù)擔(dān)匯款當(dāng)日港幣現(xiàn)鈔價(jià)為105.53/91，港幣現(xiàn)匯價(jià)為109.46/87，匯款人應(yīng)提交多少港幣現(xiàn)鈔給銀行？20,000.00*1.0987/1.0553銀行在哪些情況下可免責(zé)？款項(xiàng)支付或通知延誤，書函電報(bào)及其他文件在寄發(fā)途中所發(fā)生之延誤、殘缺 、遺失、 中斷或者延

6、誤 ，戰(zhàn)爭檢查 、封鎖叛變、 本地或外國政府及其政府機(jī)構(gòu)所實(shí)施法規(guī)、條例、 管制及其他難以控制之事故，將由申請(qǐng)人擔(dān)保。在我國現(xiàn)行外匯管理規(guī)定下，匯款人辦理匯款業(yè)務(wù)時(shí)應(yīng)注意哪些事項(xiàng)？注意按照國家政策辦理。二、電匯中的匯款電文（一）匯出行與匯入行根據(jù)電匯中所給匯出匯款和匯入?yún)R款電文，將匯款業(yè)務(wù)指示內(nèi)容填列出來。1、電文一：匯出匯款FM: HONGKONG AND SHANGHAI BANKING CORPORATION LTD. HONG KONGTO: THE AGRICULTURAL BANK OF CHINA GUANGZHOU DATE: 8TH JUNETEST 2876A OUR RE

7、F TT200498 PLS PAY HKD34000. VALUE 8 JUNE TO ACCOUNT NO. 764583934-128 FAVOUR PRECISION PHOTO EQUIPMENT LTD. JINXING BUILDING 22 GUANGZHOU MESSAGE COMM. UNDER S/C NO. 87364 ORDER COVER WE HAVE CREDITED YOUR ACCOUNT WITH US. 2、電文二：匯入?yún)R款PCBCCNBJBOFAUS3N MT100 CUSTOMER TRANSFERTRANS. REF :20: 180TT09266

8、VAL/CUR/AMOUNT :32A: 990712 USD31,681.00ORDERING CUSTOMER :50: United Prosperity Enterprise, Inc, Tortol; British Virgin IslandsORDERING BANK :52: Midland Bank Ltd., LondonACCOUNT WITH :57A: BK OF CHINABENEFICIARY :59: Huayu Engine Manufacturing Co. Ltd.DETAILS OF PMT :70: Contract GH680-23DETAILS O

9、F CHARGES :71A: BENBANK TO BANK INF :72: REIBURSE WITH BK OF NKY NY 3、電文三：匯入?yún)R款FM: BANK OF AMERICA, NEW YORKTO: INDUSTRIAL AND COMMERCIAL BANK OF CHINA，GUANGDONG BRANCHDATE: 14TH , OCTTEST 87593 OUR REF TT10908-04 PLS PAY USD38000. VALUE 14, OCT. TO GUANGDONG CEREALS OIL N FOODSTUFFS I/E GROUP CORP.

10、VIA A/C NO. 310910079 BEING PROCEEDS UNDER S/C NO. CT89768 ORDER WIN FOOD CO. LTD. COVER CREDITED YOUR H.O. ACCOUNT 電文審核內(nèi)容電文一電文二電文三匯出行HONGKONG AND SHANGHAI BANKING CORPORATION LTD. HONG KONGMidland Bank Ltd., LondonBANK OF AMERICA, NEW YORK匯入行THE AGRICULTURAL BANK OF CHINA GUANGZHOUPCBCCNBJINDUSTRIA

11、L AND COMMERCIAL BANK OF CHINA，GUANGDONG BRANCH發(fā)電日期8TH JUNE990712 14TH , OCT密押、匯款編號(hào)TEST 2876A OUR REF TT200498 180TT09266TEST 87593 OUR REF TT10908-04匯款金額、起息時(shí)間HKD34000,VALUE 8 JUNEUSD31,681.00USD38000. VALUE 14, OCT.收款人PRECISION PHOTO EQUIPMENT LTD. JINXING BUILDING 22 GUANGZHOUHuayu Engine Manufact

12、uring Co. Ltd.GUANGDONG CEREALS OIL N FOODSTUFFS I/E GROUP CORP.附言COMM. UNDER S/C NO. 87364Contract GH680-23BEING PROCEEDS UNDER S/C NO. CT89768匯款人United Prosperity Enterprise, Inc, Tortol; British Virgin IslandsWIN FOOD CO. LTD.頭寸劃撥WE HAVE CREDITED YOUR ACCOUNT WITH US.REIBURSE WITH BK OF NKY NYCRE

13、DITED YOUR H.O. ACCOUNT（二）中國農(nóng)業(yè)銀行廣州市分行接受CHINA NAT. METALS & MINERALS I/E CORP.的匯款申請(qǐng)，于2003年3月8日發(fā)送匯款電文。其中，匯入行是PO SANG BANK LTD. , HONG KONG，匯出行在匯入行開立有港幣存款賬戶，費(fèi)用由受益人承擔(dān)。FM: Agricultural Bank of China, GuangzhouTO: PO SANG BANK LTD. , HONG KONGDATE 8th, Mar., 2003TEST: _OUR REF NO._TT09266_NO ANY CHARG

14、ES FOR USPAY HKD20,000.00 VALUE 8th, Mar. TO United Trading Company Hong KongFOR CREDITING ACCOUNT NO. 0709166060322-8 MESSAGE COMM. UNDER S/C NO. CT0011-01ORDER CHINA NAT. METALS & MINERALS I/E CORP.COVER Please debit our account with you.（三）中國農(nóng)業(yè)銀行廣州市分行采用SWIFTM/T100匯款格式，將電報(bào)內(nèi)容輸入電腦發(fā)送至匯入行PO SANG B

15、ANK LTD., HONG KONG。TO: PO SANG BANK LTD. , HONG KONGFM: Agricultural Bank of China, GuangzhouMT100 CUSTOMER TRANSFER:20 TRANS. REF NO. : _ :32A VAL/CUR/AMOUNT : 20030308 HKD20,000.00 :50 ORDERING CUSTOMER : CHINA NAT. METALS & MINERALS I/E CORP:52A ORDERING BANK : Agricultural Bank of China, Gu

16、angzhou:53A SENDERS CORRESPONDENT: _:54A RECEIVERS CORRESPONDENT: _:56 INTERMEDIARY BANK : _:57A ACCOUNT WITH BANK : PO SANG BANK LTD., HONG KONG:59 BENEFICIARY : United Trading Company Hong Kong:70 DETAILS OF PAYMENT : COMM. UNDER S/C NO. CT0011-01:71A DETAILS OF CHARGES : Ben. :72 BANK TO BANK INF

17、ORMATION: Please debit our account with you.三、信匯中的委托書和支付授權(quán)書（一）匯出行Industrial and Commercial Bank of China, Shangdong根據(jù)業(yè)務(wù)內(nèi)容，填寫支付授權(quán)書。Date :15th Sept., 2002；Paying Bank: Hongkong and Shanghai Banking Corp. Ltd., Hong Kong; Ref No. MT28376;Amount: HKD30,000.00；Cover: Please debit our A/C with you；Message

18、: Commission under S/C NO.FB9768；Payee: Win Food Company, Ltd., Hong Kong； Remitter: Shangdong Cereals Oil & Foodstuffs I&E Group Corp. Industrial and Commercial Bank of China ShangdongPAYMENT ORDER Date: 15th Sept., 2002 To Hongkong and Shanghai Banking Corp. Ltd., Hong KongNo. of payment o

19、rderTo be paid or credited toAmountMT28376Win Food Company, Ltd., Hong KongHKD30,000.00Amount in words:THIRTY THOUSAND HK DOLLARSBy order of Shangdong Cereals Oil & Foodstuffs I&E Group Corp.Remarks Commission under S/C NO.FB9768X You are authorized to debit our account with you. We have cre

20、dited your A/C with us. Funds remitted to you via Industrial and Commercial Bank of China （二）1999年3月18日，中國銀行廣州分行收到中國銀行香港分行信匯委托書，中國銀行廣州分行按信匯委托書所示內(nèi)容對(duì)其進(jìn)行審核。中國銀行香港分行BANK OF CHINA, HONG KONG BRANCH下列匯款，請(qǐng)即解付，如有費(fèi)用請(qǐng)內(nèi)扣。 日期15, March, 1999 , Guangzhou我已貸記你行賬戶。 此致TO BANK OF CHINA, GUANGZHOU敬禮Please advise and e

21、ffect the following payment less your charges if any. In cover, we have credited youraccount with us.信匯號(hào)碼No. of Mail transfer收款人To be paid to金額AmountMT992568Ruiqi Garment Co. Ltd., Guangzhoua/c No. 34568-113HKD200,000.-大寫金額Amount in Words: H.K. Dollars Two HundredThousand 附言: Being Proceeds under Me

22、ssage S/C No. 99CC03026匯款人By order of Universal Garment Imp. & Exp. Co.Hong Kong 中 國 銀 行 香 港 分 行BANK OFCHINA, HONG KONG 匯出行BANK OFCHINA, HONG KONG匯入行BANK OF CHINA, GUANGZHOU收款人Ruiqi Garment Co. Ltd., Guangzhou匯款人Universal Garment Imp. & Exp. Co., Hong Kong匯款貨幣及金額HKD200,000.款項(xiàng)用途Being Proceeds

23、 under S/C No. 99CC03026匯款頭寸劃撥指示we have credited your account with us.四、 票匯中的銀行即期匯票中國銀行紐約分行于2002年6月1日收到Wiletecc Co., Ltd., Hong Kong提交的匯票，按所給問題對(duì)匯票進(jìn)行審核和處理。BANK OF CHINAThis draft is valid for one No.1256679 year from the date of Issue Amount USD20,000.00 Guangzhou, 15th, May, 2002Pay to the order of

24、Wiletecc Co., Ltd.,New York the sum of U.S. Dollars Twenty Thousand OnlyTo Bank of China 410 Madison Avenue New York BANK OF CHINA 110017 GUANGZHOU中國銀行匯出行BANK OF CHINA, GUANGZHOU匯入行Bank of China, 410 Madison Avenue, New York 收款人Wiletecc Co., Ltd.,New York 匯款人匯款貨幣及金額U.S. D20,000.00匯票的付款期限At sight客戶提出

25、匯票遺失，出票行的處理客戶提交擔(dān)保書，匯出行補(bǔ)發(fā)匯票是否是中心匯票？是一張美元的中心匯票五、匯款中的退匯根據(jù)匯出行和匯入行發(fā)出的退匯電文和退匯通知書，按其所示內(nèi)容進(jìn)行處理。（一）退匯電文一We return herewith your Draft No. C249/7681 for USD200,000.00 for credit to our account 786-723987-023 Anglo International Co. and regret to advise that we are unable to deposit the proceeds to the captione

26、d account because the name of the payee differs from our records. It should read as Anglo International Co. Ltd.（二）退匯電文二 Our Draft No. 3893-987 dated 20 May 2002 for AUD105,000.00 for credit to Goodluck Co. Ltd., referring to the captioned item, we are informed by the remitter that the above mention

27、ed draft has gone ashtray in mail delivery. In this connection, we shall be much obliged if you will cancel the said draft from your records and return the relative advice of drawing to us.（三）退匯通知書Your Remittance receipt No. TT56343for HKD65,000.00 dated Aug. 30, 2001payable to A/C No. 86754for A/C

28、of BBB Co.with reference to the above, we return herewith the remittance receipt to you for the following reason(s): No accountXAccount closed Name N A/C not matched Insufficient detail to identifyKindly acknowledge receipt by signing and returning to us the attached copy of this letter.業(yè)務(wù)及處理退匯電文一退匯

29、電文二退匯通知書匯款基本情況Draft No. C249/7681 for USD200,000.00 for credit to our account 786-723987-023 Anglo International Co.Draft No. 3893-987 dated 20 May 2002 for AUD105,000.00 for credit to Goodluck Co. Ltd.Your Remittance receipt No. TT56343for HKD65,000.00 dated Aug. 30, 2001payable to A/C No. 86754for

30、 A/C of BBB Co.退匯理由we are unable to deposit the proceeds to the captioned account because the name of the payee differs from our recordsdraft has gone ashtray in mail deliveryAccount closed退匯的銀行匯入行匯出行匯入行銀行的處理匯出行與匯款人取得聯(lián)系，確認(rèn)收款人名稱cancel the said draft from your records and return the relative advice of

31、 drawing to us.辦理退匯手續(xù)六、匯款的查詢根據(jù)匯出行和匯入行所給查詢電文和查詢書，按其所示內(nèi)容進(jìn)行處理。（一）電文一Re: Our P.O. Ref H783746 Dated Feb. 20, 2000The beneficiary claims non-receipt of the funds up todate, you are kindly requested to investigate this matter and revert by telex.（二（電文二 Re: Our P.O. Ref 8976224 Dated July 10, 2001Please fu

32、rnish us with more information such as contract No., the name of the goods and the quantity, because the beneficiary are unable to apply with the information given.（三）電文三 Re: Our P.O. Ref J67398 Dated Nov. 18, 2001Please let us learn the full address of the payee of your above payment order, as we h

33、ave been unable to locate them and are holding your order pending.（四）電文四 Re: Our P.O. Ref 563765 Dated Jan. 7, 2000If the payment has already been effected, please forward us the payees receipt.（五）查詢書一 XXX BankTo:YYY BankOur DD/MT/TT No. TT200498 dated 8th June 2002 for USD505,000.in favour of Kim H

34、wa Textiles Co., 89 London St., Singapore We refer to the above remittance and request you to take note of the following item(s) marked“X”and act accordingly: We have received your letter/cable dated The name and address of the payee are amended to read as follow:X The remitter has informed us that

35、the above remittance had not yet been received by the payee up todate.If the payment has already been effected, please forward the payees receipt to us.X Kindly confirm to us by mail/cable/the date of payment of the remittance. The above DD has been return to us for cacellation. The above DD has bee

36、n reported last and should be treated as cancelled, please confirm that you have placed stop payment on this DD. At the request of the remitter please cancel the above remittance immediately, if unpaid and credit the amount to our account with you after deducting your charges if any, under advice to

37、 us. XXX Bank （六）查詢書二XXX BankTo:YYY BankRe: Your TT999888 dated 990323 for USD8,900. Payable to Hing Long Magnetronic Co. Ltd. We refer to the above mentioned item and would like to advise you as marked“X”below: The payment order is not properly signed, please confirm its regularity.X The amount in words and figures on the payment order differ, please confirm the correct amount. Payment was effected on_, a photocopy of the beneficiarys receipt is enclosed f