国际结算实训材料(2013年1月李雁玲)精选.doc

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