2-1 汇票课件.pptVIP

第二章 常用的结汇单据 一、汇票 Bill of Exchange 一. Concept：Bill of Exchange A bill of exchange is an unconditional order① in writing ②, addressed by one person (the Drawer) ③ to another (the Drawee ④), signed by the person giving it ⑤, requiring the person to whom it is addressed (the Drawee, who when he signs becomes the Acceptor ⑥) to pay on demand, or at a fixed or determinable future time⑦, a sum certain in money⑧, to or to the order of a specified person, or to bearer (the payee)⑨. (Bills of Exchange Act, 1882 of the United Kingdom) 二、汇票的种类 1、按照付款时间不同：即期汇票和远期汇票。 2、按照是否记载权利人：记名汇票和无记名汇票。 3、按照汇票流通区域不同：国内汇票和国际汇票。 4、按照出票人的不同：商业汇票和银行汇票。 5、以汇票是否跟随单据：跟单汇票和光票。 6、远期汇票按照承兑人的不同：商业承兑汇票和银行承兑汇票。 三、汇票的必备项目 （1）必须写明“汇票”字样； （2）无条件支付的委托； （3）一定金额； （4）出票日期； （5）出票地点； （6）出票人签名； （7）付款时间； （8）付款地点； （9）付款人姓名； （10）收款人或其指定人。 难点：汇票小写金额 小数金额表示法：如USD4000．75可以写成： ??? 1．U．S．DOLLARS FOUR THOUSAND POINT SEVENTY FIVE ONLY ??? 2．U．S．DOLLARS FOUR THOUSAND CENTS SENENTY FIVE ONLY ??? 3．U．S．DOLLARS FOUR THOUSAND AND 75／100(或75％)ONLY 上海市纺织品进出口公司(Shanghai Textiles Import Export Corporation)与美国CRYSTAL KOBE LTD.洽谈含55%纤维45%的棉女士短衫(LADIES’ 55% ACRYLIC 45% COTTON KNITTED BLOUSE)签定了一份销售合同，根据进口商CRYSTAL KOBE LTD向美国纽约银行申请开列的信用证填写跟单信用证项下的汇票。 BENEFICIARY: Shanghai Textiles Import Export Corporation ADVISING BANK: BANK OF CHINA AMOUNT: USD23,522.50 CREDIT NO.： L-02-I-03437 DATE AND PLACE OF ISSUE: Sept.30th,2001 NEW YORK INVOICE NO.: STP015088 This credit is available with draft at sight. Issuing bank: BANK OF NEW YORK 48 WALL STREET P．O．BOX 11000 NEW YORK ，N.Y.10249，U.S.A BILL OF EXCHANGE 凭 信用证 Drawn under………………………………………….. L/C NO. ……………. 日期 Dated…………………………支取 Payable with interest @….. %…..按…..息….付款 号码 汇票金额 上海 NO……….. Exchange for Shanghai ………………….20……