本票和支票.pptVIP

(5)can be accepted for honour (5)Never accepted. (6) Can be drawn in a set. (6) one copy. (7) Foreigh bills need protesing (7)protest is never needed. On dishonour to retain the liability Of prior parties. (8) Before acceptance, the drawer (8) The maker is always the party lia- Is primarily liable for payment, but ble primarily for payment. After acceptance the acceptor be- Comes primarily liable for payment. (9) Where there are two or more (9) Where there is more than one Acceptors of a bill, the acceptors maker, they can be liable jointly or Are always jointly liable. Jointly and severally according to the terms of the note. 中国工商银行转帐支票票样 中国建设银行现金支票样本 (5) a cheque can be certified (5) a bill can be accepted, guarante- ed or accepted for honour (6) A cheque can be cancelled (6) after acceptance, the payment is Before payment is irrevocable (7) A cheque is payable on de- (7) A bill is payable on demand or at Mand. At a determinable future time. 案例介绍 某年11月，Z省医药器具公司持一张从香港进口人处得到的出口项下汇票到银行要求鉴别真伪。该张汇票的出票人为美国新泽西州FIRST FIDELITY BANK，付款人是哥斯达黎加的AMERICAN CREDIT AND INVEST CORP，金额分别是32761美元，付款期限为PAY TO C CO. HONGKONG AGAINST THIS DEMAND DRAFT UPON MATURITY，但这张汇票的右上方“DATE OF ISSUE”下面写了“DATE OF MATURITY”后180天。 请根据所给条件予以分析。 H省A公司与埃及B公司签订一份进口合同，金额150万美元，采用即期信用证结算。但是，信用证规定A公司必须出具一份经中国第一流银行承兑的汇票，且规定汇票的收款人是B公司，汇票金额为信用证金额的10%，付款期限为三个月，以此作为质量保证金，信用证才开始生效。通知行在通知信用证时，对该风险条款作了批注。由于该笔业务利润丰厚，并考虑到汇票付款时间晚于信用证收汇时间，A公司以从国外采购原材料为由向国内C银行提出了“承兑”要求。银行为避免风险，特别与该公司办理了预贷款手续。 银行承兑汇票办妥后，A公司将汇票直接寄给了B公司。一个月后，公司生产的第一批货物装运后，及时向银行办理了交单。10天后，议付行收到了开证行的拒付通知，称信用证未生效，开证行可以不付款。 A公司回过神后，立即联系埃及B公司，但是联系不上。向中国驻埃及总领馆寻求帮助，得到的答复是该公司已宣告破产。2个月后，我国C银行收到了埃及D银行转来的银行承兑汇票，要求C银行付款。C银行为了保护自己的信用，只得付款，该损失最终由A公司承担。 后经银行查询，该进口商与开证行进行勾结，其目的是利用银行承兑汇票向其