国际结算最新课件(编辑修改稿)

国际结算最新课件(编辑修改稿)内容摘要：

因其前手票据权利的缺陷而影响其票据权利。 票据的流通转让性是保护受让人 （ Transferee） ，受让人可以得到让与人 （ Transferor） 没有的权利。 2020/10/4 Copyright By Lily 51 四、票据的功能（ P6370) 流通手段 信用手段 支付手段与票据交换 2020/10/4 Copyright By Lily 52 第二节 汇票 一、汇票的定义 二、汇票的必要项目及其他记载项目 三、汇票当事人及其权利与责任 四、汇票的票据行为 五、汇票的贴现 六、汇票的种类 2020/10/4 Copyright By Lily 53 一、汇票 （ Bill of Exchange） 的定义 一个向另一个人签发的， 要求 即期或定期或在可以确定的将来时间，对某人或其指定人或持票人支付一定金额的无条件书面支付 命令。 2020/10/4 Copyright By Lily 54 A bill of exchange is an unconditional order in writing addressed by one person another， signed by the person giving it， requiring the person to whom it is addressed to pay on demand or at a fixed or determinable future time a sum certain in money to or to the order of a specified person， or to bearer. 英国 《 票据法 》 关于汇票的定义是 : 2020/10/4 Copyright By Lily 55 我国 《 票据法 》 关于汇票的定义 汇票是出票人签发的 ， 委托付款人在见票时或者在指定日期无条件支付确定的金额给收款人或者持票人的票据。 2020/10/4 Copyright By Lily 56 汇票必要项目 (1)汇票字样 (Bill of Exchange) (2)无条件支付命令 (Unconditional Order) (3)出票日期 (Date of Issue) 和出票地点 (Place of Issue) (4)付款期限 (Tenor of payment ) (5)确定的金额 (Amount) (6)付款人名称 (Name of Drawee) 和付款地点 (Place of Payment) (7)收款人名称 (Name of Payee) （ 8） 出票人签章 (Drawer’s Signature) 2020/10/4 Copyright By Lily 57 2020/10/4 Copyright By Lily 58 汇票的无条件支付特征 ① 须用祈使句型。 如 “ Pay to the order of C Bank the sum of ten thousand US dollars only， 而不应使用带有 “ I should be please if you would kindly pay… ”等虚拟文句。 ② 不允许出现任何限制支付的文句或附带条件。 诸如 “ Pay to B Company one thousand US dollars after it makes a blank endorsement on the back of the draft之类的文句 ， 即不符合汇票的这一要式规定。 2020/10/4 Copyright By Lily 59 ③ 若支付命令指示从某特定账户中支付款项 ， 如“ Pay B pany the sum of one thousand US dollars from your account”， 表明汇票款项的支付取决于该账户中是否有足够的款额 ， 所以该项命令违背了“ 无条件支付 ” 要式规定。 ④支付命令连接着付款人可以借记某账户的表示，以及汇票中加列表明汇票开立原因的出票条款，仍符合无条件支付命令的要式规定。 如在国际贸易结算中，出票人常在汇票中加列诸如 “ Drawn under documentary credit of C Bank”之类出票条款，此类汇票仍具有法律效力。 汇票大写金额后是否写上“对价已收”（ for value received)都不影响汇票的有效性。 2020/10/4 Copyright By Lily 60 汇票付款期限的种类 (1)即期付款汇票 (At sight /on demand） (2)远期付款汇票 (Time/Usance/Term bill) ① 出票日后定期付款 (After date) ② 见票后定期付款 (After sight) ③ 定日付款 (At fixed date) ④ 延期付款 (Deferred payment) 2020/10/4 Copyright By Lily 61 汇票付款到期日的推算 (1)出票日或见票日后若干天付款的汇票应按 “ 算尾不算头 ” 的原则进行推算。 算尾不算头 假日顺延 (2)出票日或见票日后若干月付款的汇票的付款到期日，应为付款月份的相应日期。 月为日历月法 2020/10/4 Copyright By Lily 62 确定的金额 有利息条款 利率、起止日期 支付等值其他货币 汇率 分期付款 分期的方法 任何人在任何时候都能计算出来 2020/10/4 Copyright By Lily 63 例 ： a. US$1000. b. US$1000 plus interest. c. US$1000 plus interest at 3% . d. US$ equivalent for ￡ 1000 . e. US$ equivalent for ￡ 1000 at the prevailing rate in New York. 2020/10/4 Copyright By Lily 64 Make choice of whether the following bills are acceptable or not. Mark before acceptable or unacceptable you choose. Bill shows: pay to ABC the goods in pliance with contract the sum of one thousand US dollars,It is ( )acceptable/( )unacceptable bill shows: pay to ABC sum of ten thousand US dollars on condition that shipment of goods has been made . bill shows:On demand pay to the order of ABC sum of twenty thousand US dollars drawn against shipment of 10 bales cotton piece goods from Tianjin to is ( )acceptable/( )unacceptable bill shows:pay to ABC Co. out of proceeds of sale of woolen blankets the sum of one thousand US dollars. It is ( )acceptable/( )unacceptable 2020/10/4 Copyright By Lily 65 bill shows： pay from our No. 2 account to ABC sum of one thousand US dollars. It is ( )acceptable/( )unacceptable bill shows： pay to ABC Co. or order the sum of one thousand pounds and debit our account. It is ( )acceptable/( )unacceptable bill shows： After customs clearance pay to the order of ABC sum of twenty thousand US dollars . It is ( )acceptable/( )unacceptable bill shows： At sight pay to the order of Bank of China the sum of forty thousand US dollars drawn under L/C issued by XYZ Bank New York dated on 15 August 200 . It is ( )acceptable/( )unacceptable 2020/10/4 Copyright By Lily 66 bill shows： At sight pay to the order of Bank of China the sum of forty thousand US dollars drawn under L/C issued by XYZ Bank New York dated on 15 August 200X. It is ( )acceptable/( )unacceptable bill shows： pay to Mary the sum of fifty pounds and give her a suit of is ( )acceptable/( )unacceptable bill shows： pay to the order of ABC sum of one thousand pounds plus interest. It is ( )acceptable/( )unacceptable 2020/10/4 Copyright By Lily 68 汇票收款人有三种记载方法 ① 限制性抬头 (Restrictive Order) 不得转让 ②指示性抬头 (Demonstrative Order ) 背书后交付转让 ③持票来人抬头 (Payable to bearer) 交付转让 2020/10/4 Copyright By Lily 69 汇票的其他记载项目 成套汇票（付一不付二，付二不付一） 预备付款人（需要时的受托处理人） 担当付款人（付款人的开户行） 利息与利率及汇率 提示承兑及提示期限 免作退票通知或放弃拒绝证书 免于追索 2020/10/4 Copyright By Lily 70 三、汇票当事人及其权利与责任 尚未进入流通领域之前，汇票有 3个当事人，即 出票人、收款人和付款人，这三者是票据的基本当事人。 (1)出票人 (Drawer) (2)付款人 (Drawee)。