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国际结算实训材料(2013年1月李雁玲)精选
汇票和本票的制作与运用
一、实验目的
1.掌握汇票和本票的制作和有效性的审核
2.掌握汇票和本票的票据处理行为和业务流转程序
二、实验内容
1.写出并审核所给汇票的必要项目。
2.根据信用证有关条款开立汇票。
3.开立一张本票。
三、实验材料和具体操作要求
1.请根据下面所给信用证缮制信用证项下汇票一份。???注:发票号码为MN8866,汇票出票日期为2005年11月10日。
NATIONAL PARIS BANK
24 MARSHAL AVE DONCASTER MONTREAL, CANADA
WE ISSUE OUR IRREVOCABLE DOCUMENTARY CREDIT NUMBER:QQ2005 IN FAVOUR OF: SHANGHAI KNITWEAR AND MANUFACTURE GOODS IMPORT AND EXPORT TRADE CORPORATION.
321, CHONGSHAN ROAD SHANGHAI, CHINA
BY ORDER OF: YI YANG TRADING CORPORATION
88 MARSHALL AVE
DONCASTER VIC 3108
CANADA
FOR AN AMOUNT OF USD89?705.00
DATE AND PLACE OF ISSUE: SEPT.18th,2005 MONTREAL
DATE OF EXPIRY: NOV 15,2005
PLACE: IN BENEFICARY’S COUNTRY
BY NEGOTIATION OF BENEFICIARY’S DRAFT DRAWN ON US AT SIGHT IN MONTREAL
THIS CREDIT IS TRANSFERABLE
AGAINST DELIVERY OF THE FOLLOWING DOCUMENTS
+ COMMERCIAL INVOICES IN 3 COPIES
+ CANADA CUSTOMS INVOICES IN 3 COPIES
+ FULL SET OF NEGOTIABLE INSURANCE POLICY OF CERTIFICATE BLANK ENDORSED FOR 110 PERCENT OF INVOICE VALUE COVERING ALL RISKS.
+ FULL SET OF ORIGINAL MARINE BILLS OF LADING CLEAN ON BOARD PLUS 2 NON-NEGOTIABLE COPIES MADE OUT OR ENDORSED TO ORDER OF NATIONAL PARIS BANK 24 MARSHALL AVE DONCASTER MONTREAL, CANADA.
+ SPECIFICATION LIST OF WEIGHTS AND MEASURES IN 4 COPIES COVERING SHIPMENT OF COTTON TEA TOWELS.
AS PER S/C MN808
FOR 1-300 SIZE 10 INCHES*10 INCHES 16000 DOZ AT USD 1.31/DOZ.
301-600 SIZE 20 INCHES*20 INCHES 6000 DOZ AT USD 2.51/DOZ.
AND 601-900 SIZE 30 INCHES*30 INCHES 11350 DOZ AT USD 4.73/DOZ.
CIF MONTREAL
FROM SHANGHAI TO MONTREAL PORT
NOT LATER THAN OCT.31TH, 2005
PARTIAL SHIPMENTS: ALLOWED
SPECIAL INSTRUCTIONS:
+ ALL CHARGES IF ANY RELATED TO SETTLEMENTS ARE FOR ACCOUNT OF BENEFICIARY.
+ IN CASE OF PRESENTATION OF DOCUMENTS WITH DISCREPANCY (IES) A CHARGE OF USD 55.00. THIS CREDIT IS SUBJECT TO UCP DOCUMENTARY CREDITS(1993 REVISION) ICC PUBLICATION 500.
2.根据以下提示,开立一张汇票,并完成汇票的背书。
A draft for GBP 21,787.00 is drawn by China National Animal By Products Imp. Exp. Co., Beijing Branch.
Beijing on Bank
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