信用證結(jié)算方式下的匯票制作

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1、單擊此處編輯母版標(biāo)題樣式,,單擊此處編輯母版文本樣式,,第二級,,第三級,,第四級,,第五級,,*,,*,YANGTZE NORMAL UNIVERSITY,單擊此處編輯母版標(biāo)題樣式,,單擊此處編輯母版文本樣式,,第二級,,第三級,,第四級,,第五級,,*,,*,,要求與目的：,,,本 章 重 點(diǎn)：,,,,本 章 難 點(diǎn)：,,YANGTZE NORMAL UNIVERSITY,1,,經(jīng)濟(jì)與工商管理學(xué)院,YANGTZE NORMAL UNIVERSITY,一、信用證的結(jié)算程序(一),付款行 / 開證行,Shipping Line,申請人,,（Importer）,受益人,,（Exporter）,通

2、知行 / 議付行,(1),(1)訂立買賣合同； (6)審證、交單、議付；,,(2)申請開立信用證； (7)寄單索匯、付匯；,,(3)開證； (8)提示、付款贖單；,,(4)通知； (9)提貨,,(5)辦理運(yùn)輸?shù)认嚓P(guān)事務(wù),(2),(3),(4),(6),(7),(5),(8),(9),辦理議付時(shí),2,,經(jīng)濟(jì)與工商管理學(xué)院,YANGTZE NORMAL UNIVERSITY,信用證的結(jié)算程序(二),付款行 / 開證行,Shipping Line,申請人,,（Importer）,受益人,,（Exporter）,通知行,(1)

3、,(1)訂立買賣合同； (6)審證、交單；,,(2)申請開立信用證； (7)寄單索匯、付匯；,,(3)開證； (8)付匯,,(4)通知； (9)提示、付款贖單；,,(5)辦理運(yùn)輸?shù)认嚓P(guān)事務(wù),(10)提貨,(2),(3),(4),(6),(7),(5),(9),(10),不辦理議付時(shí),(8),3,,二、信用證結(jié)算方式下的匯票制作,,Sight Payment Credit,開證行或付款行收到符合信用證條款規(guī)定的跟單匯票及裝運(yùn)等單據(jù)后，立即履行付款義務(wù)的信用證,。,,——,即期匯票(Sight Bill or,Sight

4、Draft,),要求受票人見票后立即付款的匯票,,,,Usance Credit \ Time Credit,開證行或付款行收到信用證規(guī)定的單據(jù)時(shí)，在規(guī)定期限內(nèi)履行付款義務(wù)的信用證,,,——,遠(yuǎn)期匯票(Usance Bill or Time Bill),要求受票人在一定期限或特定日期付款的匯票,,經(jīng)濟(jì)與工商管理學(xué)院,YANGTZE NORMAL UNIVERSITY,4,,經(jīng)濟(jì)與工商管理學(xué)院,YANGTZE NORMAL UNIVERSITY,樣本—銀行匯票,5,,經(jīng)濟(jì)與工商管理學(xué)院,YANGTZE NORMAL UNIVERSITY,匯票圖樣,國外匯票——,英國定額匯票,6,,經(jīng)濟(jì)與工商管理

5、學(xué)院,YANGTZE NORMAL UNIVERSITY,7,,經(jīng)濟(jì)與工商管理學(xué)院,YANGTZE NORMAL UNIVERSITY,BILL OF EXCHANGE,,NO,____________,Place and Date,__________________________,,Exchange For_________________________________________,,At ________________sight of this?FIRST?Bill of Exchange,,(second of exchange being unpaid),,pay to

6、 the order of______________________________________,,______________________________________________________,,the sum of _____________________________________________,,Drawn under____________________________________________,,L/C No_______________________dated_____________________,,To_________________

7、___________________________________,,Authorized Signature______________________,匯票的一般格式,,8,,,example,:,,重慶鋼鐵公司出口一批鋼鐵至Singapore ABC Co.Ltd，Singapore ABC Co.Ltd委托中國銀行新加坡分行于2010年4月1日開出,即期信用證,，信用證上顯示信用證號碼為BC123456，金額為5200美元，付款行為中國銀行新加坡分行，通知行和議付行均為中國銀行重慶分行，重慶鋼鐵公司于2010年4月24日辦理議付，開出發(fā)票號碼為ac2010002，試填制匯票。,經(jīng)濟(jì)

8、與工商管理學(xué)院,YANGTZE NORMAL UNIVERSITY,9,,經(jīng)濟(jì)與工商管理學(xué)院,YANGTZE NORMAL UNIVERSITY,BILL OF EXCHANGE,,NO,____________,Place and Date,__________________________,,Exchange For_________________________________________,,At__________________Sight of this?FIRST?Bill of Exchange,,(second of exchange being unpaid),,p

9、ay to the order of______________________________________,,______________________________________________________,,the sum of _____________________________________________,,Drawn under____________________________________________,,L/C No_______________________dated_____________________,,To____________

10、________________________________________,,Authorized Signature______________________,(Sight Payment Credit),匯票,,USD 5200.00,ac2010002,Chongqing, April 24, 2010,------,Bank of China Chongqing Branch,Chongqing Iron and Steel,Co.Ltd,USD FIVE THOUSAND TWO HUNDRED ONLY,Bank of China Singapore Branch,,B

11、C123456,April 1, 2010,Bank of China Singapore Branch,sunfair,10,,,example,:,,重慶鋼鐵公司出口一批鋼鐵至Singapore ABC Co.Ltd，Singapore ABC Co.Ltd委托中國銀行新加坡分行于2010年4月1日開出,見票后15天付款,的遠(yuǎn)期信用證，信用證上顯示信用證號碼為BC123456，金額為5200美元，付款行為中國銀行新加坡分行，通知行和議付行均為中國銀行重慶分行，重慶鋼鐵公司于2010年4月24日辦理議付，開出發(fā)票號碼為ac2010002，試填制匯票。,經(jīng)濟(jì)與工商管理學(xué)院,YANGTZE NO

12、RMAL UNIVERSITY,11,,經(jīng)濟(jì)與工商管理學(xué)院,YANGTZE NORMAL UNIVERSITY,BILL OF EXCHANGE,,NO,____________,Place and Date,__________________________,,Exchange For_________________________________________,,At__________________,Sight,of this?FIRST?Bill of Exchange,,(second of exchange being unpaid),,pay to the order

13、of______________________________________,,______________________________________________________,,the sum of _____________________________________________,,Drawn under____________________________________________,,L/C No_______________________dated_____________________,,To____________________________

14、________________________,,Authorized Signature______________________,(Usance Credit\Time Credit),匯票,USD 5200.00,ac2010002,Chongqing, April 24, 2010,15,,days,after,Bank of China Chongqing Branch,Chongqing Iron and Steel,Co.Ltd,USD FIVE THOUSAND TWO HUNDRED ONLY,Bank of China Singapore Branch,,BC123

15、456,April 1, 2010,Bank of China Singapore Branch,sunfair,12,,,思考,:,重慶鋼鐵公司出口一批鋼鐵至Singapore ABC,Co.Ltd,，Singapore ABC,Co.Ltd,委托中國銀行新加坡分行于2010年4月1日開立,開證后60天付款的遠(yuǎn)期信用證,，信用證上顯示信用證號碼為BC123456，金額為5200美元，付款行為中國銀行新加坡分行，通知行和議付行均為中國銀行重慶分行，重慶鋼鐵公司2010年4月24日辦理議付，發(fā)票號碼ac2010002，試填制匯票。,YANGTZE NORMAL UNIVERSITY,BILL O

16、F EXCHANGE,,NO,____________,Place and Date,______________________________,,Exchange For_____________________________________________,,At________________________ of this?FIRST?Bill of Exchange,,(second of exchange being unpaid),,pay to the order of__________________________________________,,________

17、__________________________________________________,,the sum of _________________________________________________,,Drawn under________________________________________________,,L/C No_______________________dated_________________________,,To_________________________________________________________,,Aut

18、horized Signature___________________________,60days after date of issue,經(jīng)濟(jì)與工商管理學(xué)院,13,,遠(yuǎn)期匯票的時(shí)間，有以下規(guī)定方式：,,,⑴,at xx days after sight.,,⑵at xx days after date of issue.,,⑶at xx days after date of b/l .,,⑷fixed date,,__________________ of this?FIRST?Bill of Exchange (second of exchange being unpaid),YANGTZE NORMAL UNIVERSITY,經(jīng)濟(jì)與工商管理學(xué)院,,on March 8,th,,2010 fixed,14,,