国际结算操作 汇票的出票、背书和承兑 汇票的出票、背书和承兑（1）.pptVIP

* * * * * * * * * 汇票的出票、背书和承兑（1） 主讲人 ：刘一展 项目背景 天津祺利进出口有限公司 TIANJIN QILI IMPORT EXPORT CO. LTD AK Trading Inc. 508, Mayfield Road, New York, U.S.A. 项目背景 采用托收结算方式 由祺利公司出具汇票 以AK Trading Inc.为付款人 付款期限为见票后60天 工作任务 1 出票人出具汇票 2 收款人对汇票进行背书 3 付款人对汇票进行承兑 TASK 任务分解 1 出票人出具汇票 汇票号码 QL2016082 汇票收款人 中国银行天津分行 祺利公司授权签字人 张洋 BILL OF EXCHANGE No. ⑦ Exchange for ④ Date ⑧ ⑨ Payable With interest @ ⑥ % ? at ⑤ sight of this FIRST of Exchange(Second of exchange Being Unpaid） Pay to the order of ③ the sum of ?④ Drawn Under ⑩ To ② For and on behalf of ① 空白汇票样本 汇票核心要项 付款人 受票人 PAYER DRAWEE 出票人 DRAWER 收款人 PAYEE 付款期限 TENOR 金额 AMOUNT BILL OF EXCHANGE No. ⑦ Exchange for ④ Date ⑧ ⑨ Payable With interest @ ⑥ % ? at ⑤ sight of this FIRST of Exchange(Second of exchange Being Unpaid） Pay to the order of ③ the sum of ?④ Drawn Under ⑩ To ② For and on behalf of ① 操作示范：出票 托收：委托人/出口商 L/C：出口商/受益人 票汇：汇出行 BILL OF EXCHANGE No. ⑦ Exchange for ④ Date ⑧ ⑨ Payable With interest @ ⑥ % ? at ⑤ sight of this FIRST of Exchange(Second of exchange Being Unpaid） Pay to the order of ③ the sum of ?④ Drawn Under ⑩ To ② For and on behalf of 操作示范：出票 ?TIANJIN QILI IMPORT AND EXPORT CO., LTD. 张 洋 托收：进口商/买方 票汇：汇入行 L/C：开证行或其指定银行 BILL OF EXCHANGE No. ⑦ Exchange for ④ Date ⑧ ⑨ Payable With interest @ ⑥ % ? at ⑤ sight of this FIRST of Exchange(Second of exchange Being Unpaid） Pay to the order of ③ the sum of ?④ Drawn Under ⑩ To For and on behalf of 操作示范：出票 ?TIANJIN QILI IMPORT AND EXPORT CO., LTD. 张 洋 AK Trading Inc. 508, Mayfield Road, New York, U.S.A. 指示性抬头 限制性抬头 来人抬头 操作示范：出票 收款人Payee BILL OF EXCHANGE No. ⑦ Exchange for ④ Date ⑧ ⑨ Payable With interest @ ⑥ % ? at ⑤ sight of this FIRST of Exchange(Second of exchange Being Unpaid） Pay to the order of ③ the sum of