汇票实验课参考答案.ppt

汇票实验课

参考答案周锦

目录汇票的三类记载事项1填制汇票2背书的种类4汇票案例分析55汇票到期日3

1：找出汇票的三类记载事项

1：找出汇票的三类记载事项

2：填制汇票Fillinthefollowingblankformsaccordingtothegivenrequisiteitems:date:23July,200Xamount:USD35,000.50tenor:At30daysaftersightdrawer:GeorgeAndersonInc.,NewYorkdrawee:IrvingTrustCo.,NewYorkpayee:BrownandThomasInc.ororder

2：填制汇票

3：汇票到期日ExchangeforUSD60,234.00Guangzhou,20th,Mar.,2009D/AAt30daysaftersightofthisFirstbillofexchange(Secondunpaid)PaytotheorderofTheConstructionBankofChinathesumofUSDOLLARSSIXTYTHOUSANDTWOHUNDREDANDTHIRTYFOURONLYDrawnagainstshipmentof20cartonsofCashmereCoatsfromGuangzhoutoNewYorkforcollectionToARRONFERERSONSCO.Forandonbehalfof909ABBOTTDRIVEDMAHAMEBRASKA68102USDGUANGDONGIMP.EXP.CORPORATION____________________________________AuthorizedSignature(s)?ACCEPTED28TH,Mar.,2009PayableatBankofAmericaForARRONFERERSONSCO.Signature

3：汇票到期日

3：背书的种类leasemakeablankendorsement.04Pleasemakeaspecialendorsement.05Exercises：01Pleasemakearestrictiveendorsement.03SupposethepayeeofabillisBankofAustralia,itsLondonOfficewishestotransferthebilltotheBankofNewZealand,Auckland,02

4：背书的种类Exercises：SupposethepayeeofabillisBankofAustralia,itsLondonOfficewishestotransferthebilltotheBankofNewZealand,Auckland,Iftheconditionis“ondeliveryofB/LNo.125,pleasemakeaconditionalendorsement.Ifpayee’sLondonOfficewishestosendthebilltotheirMelbourneOffice,pleasemakeanendorsementforcollection.

［案情］甲交给乙一张经付款银行承兑的远期汇票，作为向乙订货的预付款，乙在票据上背书后转让给丙以偿还原先欠丙的借款，丙于到期日向承兑银行提示取款，恰遇当地法院公告该行于当天起进行破产清理，因而被退票。丙随即向甲追索，甲以乙所交货物质次为由予以拒绝，并称10天前通知银行止付，止付通知及止付理由也同时通知了乙。在此情况下丙再向乙追索，乙以汇票系甲开立为由推委不理。丙遂向法院起诉，被告为