国际贸易 据.pptVIP

第十章 票据 第一节汇票 一、汇票的定义及内容 二、汇票的种类： 1 银行汇票和商业汇票 2 即期汇票和远期汇票 远期汇票：1)定日付款；2）付款人见票后若干天 3）出票后若干天； 4）运输单据日后若干天 3 商业承兑汇票和银行承兑汇票（远期汇票） 4 光票和跟单汇票 1）光票：不附带货运单据的汇票 2）跟单汇票：附带货运单据的汇票，体现了钱款于单据对流的原则，对进出口双方提供了一定的安全保证。 三、汇票的使用 1 出票：限制性抬头；指示性抬头；持票人抬头 2 提示： 3 承兑 4 付款：即期汇票见票即付；远期汇票于到 期日在持票人提示付款时由付款人付款。 5 背书：（一般不得不计名背书） 6 拒付与追索 Bill of exchange Definition of Bill Of Exchange (Draft) A bill of exchange is defined as “an unconditional order in writing, addressed by one person to another, signed by the person giving it , requiring the person to whom it is addressed to pay on demand, or at a fixed or determinable future time, a certain sum in money, to or to the order of a specific person, or to bearer.” Classification of Bill of Exchange Commercial bill and Banker’s Bill (as per different drawer) Commercial bill ——the drawer is commercial concern, which is often used in foreign trade finance. Banker’s Bill——the drawer is a bank, which is used in remittance. Clean bill and Documentary bill Clean bill is not accompanied by shipping documents. Documentary bill is accompanied by shipping documents. Classification of Bill of Exchange Sight Bill and Time Bill (as per due date) Sight bill——demands immediate payment by the drawee at the sight of the bill. Time bill——the drawee is required to accept it first and pay it at a fixed or determinable future time. At a fixed date in the future At --- days after sight At --- days after date of draft At --- days after date of transport document Commercial Acceptance Bill and Banker’s Acceptance Bill Use of Draft To draw (three kinds of ways to fill up the payee) Restrictive payee, such as Pay---Co. only To order, such as Pay to the order of----Co. (This type requires endorsement when transferable) To bearer, such as Pay bearer. Presentation——take the bill to the drawee and demand that he make the payment or accept the bill. Acceptance——the drawee adopts the bill. Write the word “Acceptance” with the date and th