国际结算实验教程答案1-票据与汇款

国际结算实验教程

答案

1.2 实验项目

1.2.1 实验目标

1、把握汇票、本票、支票有效性的审核。 2、正确填写汇票、本票、支票。

3、掌握汇票、本票、支票中各种票据行为的填写和处理。 4、汇票、本票、支票的处理流程。

1.2.2 实验要求

1、写出并检查所给汇票的必要项目。 2、根据所给条件开立汇票。

3、根据所给条件在汇票上进行背书。

4、根据所给条件在汇票上进行承兑和发出承兑通知书。 5、写出并检查所给本票的必要项目。 6、根据所给条件开立本票。

7、写出并检查所给支票的必要项目。 8、根据所给条件开立支票。 9、根据所给条件在支票上划线。

1.2.3 实验素材 一、汇票

（一）客户向银行提交汇票，按汇票必要项目和所给问题对其进行审核和处理。

1、托收中的汇票 NO.S20030117/123 New York 7, MAY, 2003 AT*********SIGHT OF THIS FIRST BILL OF EXCHANGE( SECOND UNPAID) PAY TO THE ORDER OF Bank of America N. T. &S. A. U.S. DOLLARS TWENTY FIVE HUNDRED THOUSAND USD250,000 00 ONLY VALUE RECEIVED AND CHARGE TO ACCOUNT OF DRAWN UNDER SALES CONTRACT NO. 23476 AGAINST 500 BARRELS OF OIL FROM NEW YORK TO GUANGZHOU FOR COLLECTION TO CHINA GUANGDONG IMP.CORP for and on behalf of AT GUANGZHOU NOVUS INTERNATIONAL CHINA PTE LTD, NEW YORK ___________________ Authorized Signature(s)

2、信用证中的汇票 Due 13th, July,2004 ① ⑤ ③ ACCEPTED Exchange for GBP56,400.00 Guangzhou, 5th, April, 2004 14TH, April, 2004 ④ ② ⑦ For af At 90 days after sight pay to the order of ourselves Midland Bank Ltd, ⑤ London the sum of Sterling Pounds Fifty Six Thousand Four Hundred only _________ Drawn under Documentary Credit No. 57982 issued by Midland Bank, Signed dated 10, March, 2003 ⑥ ⑧ To Midland Bank Ltd, For Guangzhou Textiles Holdings

London ___________________ Authorized Signature(s)

Deliver Documents only upon Acceptance/payment

类型 项目、问题 ⑴汇票字样 ⑵无条件支付命令 ⑶出票地点和日期 ⑷付款时间 ⑸付款金额 ⑹付款人名称和付款地点 To ⑺收款人名称 pay to ⑻出票人名称和签字 For ⑼提示次数 ⑽ ①2003年5月7日有什么作用？（托收中的汇票） ②Due 13th, July,2004”是什么时间？（信用证中的汇票） ⑾汇票在法律上生效，以哪国法律为准？ ⑿汇票的转让和转让方式 ⒀若收款人遭到拒付，在追索时应注意哪些事项？ 托收中的汇票 BILL OF EXCHANGE PAY TO NEW YORK, 7 MAY, 2003 AT SIGHT USD250,000.00 信用证中的汇票 Exchange Pay to Guangzhou, 5, April, 2004 At 90 days after sight GBP56,400.00 CHINA GUANGDONG Mildland Bank Ltd., London IMP. CORP, GUANGZHOU THE ORDER OF Bank of Guangzhou Textiles Holdings N.T. & S.A. NOVUS Guangzhou Textiles Holdings INTERNATIONAL PTE LTD., NEW YOR 一次 二次 1.确定汇票的有效期; 汇票的到期日 2.确定汇票的到期日; 3.确定出票人的行为能力 美国票据法 背书、交付转让 1.法定期限内,提示汇票; 2.法定期限内,发出退票通知; 3.法定期限内,发出拒绝证书 中国票据法 背书、交付转让 1.法定期限内,提示汇票; 2.法定期限内,发出退票通知; 3.法定期限内,发出拒绝证书 ⒁汇票出票后、未承兑前，Midland Bank Ltd. London是否为汇票的债务人？ （信用证中的汇票） 不是. 付款人不是确定的票据债务人,仅是或有债务人. 利息=56400﹡90/365﹡6% 净款=56400-56400﹡90/365﹡6% ⒂收款人于汇票承兑当天请承 兑行Midland Bank Ltd做贴现，银行按6% p.a.计息，计算贴现息和净款。（信用证中的汇票）

（二）客户提交汇票委托银行收款，银行对汇票有效性进行判断并给予客户建议。

汇票的无条件支付命令 有效/无效 建议 条件删除 条件删除 ⑴Pay to A Corp. two thousand US dollars providing 无效 the goods in compliance with sales contract No. 123. ⑵Pay to A Co. the sum of five thousand Sterling 无效 Pounds on condition that goods have been shipped on board before 23,December. ⑶At sight pay to the order of A Co. the sum of one 有效 hundred thousand Japanese Yen drawn against shipment of 20 bales of cotton from Guangzhou to Tokyo. ⑷At 30 days after sight pay to the order of Bank of 有效 China the sum of two hundred thousand US dollars drawn under LC No. 1234 issued by Bank of New York dated on 20, August, 2004. ⑸Pay to A Co. one thousand US dollars out of our No. 无效 345 account. ⑹Pay to A Co. three thousand US dollars plus interest 有效 at 5% from the date hereof to the date of payment. ⑺Pay to A Co. four thousand US dollars by ten 无效 installments. ⑻Pay to A Co. five thousand Sterling Pounds 无效 converted into US dollars equivalent. （三）根据所给条件填写汇票。 汇票项目 ⑴Date and place of issue ⑵Tenor ⑶Payee 汇票一 10/Jan./2004，Changsha one month after date 汇票二 17/Nov./2004,Tokyo At 90 days after sight 汇票三 25/Feb./2003Guangzhou on demand ， 不能采用特殊资金付款 应增加分期付款的次数、付款金额、付款时间的规定 应增加汇率 ⑷Amount ⑸Drawee ⑹Drawer Agricultural Bank of CREDIT SUISSE, China, Hunan TOKYO, BRANCH GBP21,350.00 J￥7,082,000.00 AAA Group Co., Ltd., London The Hunan Arts & Crafts Imp.& Exp. Company Drawn against 1000 boxes of glass brick from Changsha to London Bank of China, Guangdong Branch TOYOTA TSUSHO CORPORATION Drawn against LC No. 235GD201 issued by Bank of China, Guangdong Branch,dated 20/Oct., 2004 China National Animal By-products Imp.& Exp. Corp., Guangzhou USD34,486.78 First National Bank of Chicago China National Animal By-products Imp.& Exp. Corp., Guangzhou Branch Drawn against LC No. 2431/221 issued by First National Bank of Chicago, dated20/Dec.,2002 ⑺Drawn clause

1、汇票一： Exchange for GBP21,350.00 10th, Jan, 2004, Changsha (Amount in figure) (Place and date of issue) At one month after date sight of this First Bill of Exchange First (unpaid) (Tenor) pay to Agricultural Bank of China, Hunan or order the sum of TWENTY ONE THOUSAND THREE HUNDRED AND FIFTTY STERLING POUNDS (Amount in words) Drawn against 1,000 boxes of glass bricks from Changsha to London To AAA Group Co., Ltd., London For Hunan Arts & Crafts Imp. & Exp. Company Authorized Signature(s)

2、汇票二： Exchange for JY7,082,000.00 17th, Nov., 2004, Tokyo Drawn under against LC No. 235GD201 issued by Bank of China, Guangdong Branch,dated 20/Oct., 2004 At 90 days after sight of this First Bill of Exchange(Second unpaid) pay to or order CREDIT SUISSE,TOKYO, BRANCH the sum of SEVEN MILLION EIGHTY TWO THOUSAND JANPANES YEN To Bank of China, Guangdong Branch For TOYOTA TSUSHO CORPORATION Authorized Signature(s)

3、汇票三： Exchange for USD34,486.78 25TH, Feb., 2003, Guangzhou At On demand sight of this Second Bill of Exchange (First unpaid) pay to China National Animal By-products Imp.& Exp. Corp., Guangzhou or order the sum of THIRTY FOUR THOUSAND FOUR HUNDRED AND EIGHTY SIX US DOLLARS AND SEVENTY EIGHT CENTS Drawn against LC No. 2431/221 issued by First National Bank of Chicago, dated20/Dec.,2002 To First National Bank of Chicago For China National Animal By-products Imp.& Exp. Corp., Guangzhou Branch Authorized Signature(s) （四）GUANGDONG IMP. & EXP. CORPORATION提交一张远期汇票委托银行收款，付款人承兑汇票后在票面加盖承兑章。根据所给汇票和条件在表格中计算并填写汇票到期日。

Exchange for USD60,234.00 Guangzhou, 20th, Mar., 2003 D/A At 30 days after sight of this First bill of exchange(Second unpaid) Pay to the order of The Construction Bank of China the sum of US DOLLARS SIXTY THOUSAND TWO HUNDRED AND THIRTY FOUR ONLY Drawn against shipment of 20 cartons of Cashmere Coats from Guangzhou to New York for collection To ARRON FERER & SONS CO. For and on behalf of 909 ABBOTT DRIVE DMAHA GUANGDONG IMP. & EXP. CORPORATION MEBRASKA 68102 USA ____________________________________ Authorized Signature(s) ACCEPTED 28TH, Mar., 2003 Payable at Bank of America For ARRON FERER & SONS CO. ____________Signature

汇票期限 ⑴At 30 days after sight ⑵At 30 days from sight ⑶At 30 days after date ⑷At 60 days after date ⑸At one and half a month after date 4月27日 4月26日 4月19日 5月19日 5月5日 到期日

（五）根据条件进行汇票的转让并加注必要的背书。 1、收款人将汇票记名背书转让给D Company，D Company空白背书转让给E Company，E Company交付转让给F Company，F Company限制背书转让给G Company。假设收款人公司有权签字人为李华，D Company有权签字人为John，E Company有权签字人为Mary，G Company有权签字人为Annie。 收款人写法 Pay to the order of A Company 第一次转让 第二次转让 第三次转让 第四次转让 Pay to G Company only For: F Company Annie 交付 _______ Pay to the order of For: 交付 D Company D Company deliver For: A Company Signed:John Signed: 李华 交付 交付 _______ 交付 _______ Pay to bearer Pay to A Company _______ only

2、一笔托收业务中，出口公司为广州市A公司，有权签字人为张品，托收行为中国工商银行广东省分行，有权签字人为李源，代收行为美国花旗银行，进口公司为美国B公司。

⑴开立己收汇票，收款公司空白背书转让给托收行，托收行记名背书给代收行。

Exchange for USD49,271.00 Guangzhou,2nd, Oct., 2003 At ****** sight pay to ourselves or order the sum of FORTY NINE THOUSAND TWO HUNDRED AND SEVENTY ONE US DOLLARS To B Company For :A Company, New York Guangzhou,China 张品 Authorized Signature(s)

汇票背面

For :A Company, Guangzhou,China 张品 Pay to CITI Bank of America for collection For Industrial and Commercial Bank of China, Guangdong 李源

⑵汇票以托收行为指示性抬头，托收行记名背书给代收行。 Exchange for USD49,271.00 Guangzhou,2nd, Oct., 2003 At ****** sight pay to Industrial and Commercial Bank of China, Guangdong or order the sum of FORTY NINE THOUSAND TWO HUNDRED AND SEVENTY ONE US DOLLARS To B Company For :A Company, New York Guangzhou,China 张品 Authorized Signature(s)

汇票背面 Pay to Citi bank of America for collection For Industrial and Commercial Bank of China, Guangdong 李源

（六）汇票收款人A Company委托银行向汇票付款人B Company London提示汇票承兑时，付款人根据所给条件在汇票上进行承兑，银行审核承兑汇票。

1、付款人于3月26日在汇票左面作出普通承兑。

ACCEPTED Exchange for USD428,314.00 Shanghai,16th, Mar., 2003 26TH, Mar., 2003 At 60 days after sight pay to the order of A Company For: the sum of Four Hundred Twenty Eight Thousand B Company, London Three hundred and Fourteen US dollars Signed: To B Company For :C Company, London Guangzhou, China ___________________ Authorized Signature(s)

2、付款人于3月26日在汇票左面作出有条件承兑，条件为“货物抵达目的地付款”。 ACCEPTED Exchange for USD428,314.00 Shanghai,16th, Mar., 2003 26TH, Mar., 2003 At 60 days after sight pay to the order of A Company Payable at the the sum of Four Hundred Twenty Eight Thousand arrival of goods at Three hundred and Fourteen US dollars destination For: To B Company For :C Company, B Company, London London Guangzhou, China Signed: ___________________ Authorized Signature(s) 3、付款人于3月26日在汇票左面作出部分承兑：仅付汇票金额的80%。 ACCEPTED Exchange for USD428,314.00 Shanghai,16th, Mar., 2003 26TH, Mar., 2003 At 60 days after sight pay to the order of A Company Payable at 80% of the sum of Four Hundred Twenty Eight Thousand the draft Three hundred and Fourteen US dollars For: B Company, London To B Company For :C Company, Signed: London Guangzhou , China ___________________ Authorized Signature(s) 4、付款人于3月26日在汇票左面作出承兑，指定由其账户行Midland Bank 付款。 ACCEPTED Exchange for USD428,314.00 Shanghai,16th, Mar., 2003 26TH, Mar., 2003 At 60 days after sight pay to the order of A Company Payable at the sum of Four Hundred Twenty Eight Thousand Midland Bank Three hundredand Fourteen US dollars For: To B Company For :C Company, B Company, London London Guangzhou, China Signed: ___________________ Authorized Signature(s)

5、付款人于3月26日在汇票左面作出承兑，延迟付款时间为“见票后90天付款”。 ACCEPTED Exchange for USD428,314.00 Shanghai,16th, Mar., 2003 26TH, Mar., 2003 At 60 days after sight pay to the order of A Company Payable at 90 days the sum of Four Hundred Twenty Eight Thousand after sight Three hundredand Fourteen US dollars For: To B Company For :C Company, B Company, London London Guangzhou, China Signed: ___________________ Authorized Signature(s) 6、Standard Chartered Bank Ltd. Hong Kong于2003年11月26日承兑下面汇票后向Bank of China Guangdong填写并发出承兑通知书。 No. 11889/54 Exchange for HKD11,250.00 Guangzhou,20th, November, 2003 At 30 days after sight pay to the order of Bank of China Guangdong the sum of Eleven Thousand Two hundred Fifty HK dollars Drawn under L/C No. 57833262 issued by Standard Chartered Bank Ltd. dated 20, Oct., 2003 To Standard Chartered Bank Ltd. For Guangdong Imp& Exp Co.

Hong Kong Guangzhou ___________________ Authorized Signature(s)

STANDARD CHARTERED BANK LTD. ACCEPTANCE NOTICE Hong Kong, 26th, Nov. To Bank of China Guangdong We give you below details of draft accepted by ourselves: Your Ref No. Drawer Amount Due Remark No. 11889/54 GuangdonHKD11,25026th, g Imp& .00 Dec.., Exp Co., 2003 Guangzhou

For Standard Chartered Bank Ltd.

____________________ Authorized Signature(s)

二、本票

（一）客户向银行提交本票，按本票必要项目和所给问题对其进行审核和处理。 1、银行本票 Promissory Note for USD1,000.00 Boston, 4th, June,2002 On demand we promise to pay to the order of bearer the sum of ONE THOUSAND US DOLLARS Payable at Boston For: First National Bank of Boston __________________________ Authorized Signature(s)

2、商业本票 USD100,000.00 Haverty Furniture Companies Atlanta 6, Oct., 2002 AT SEVENTY DAYS AFTER DATE WE PROMISE TO PAY TO THE ORDER OF BEARER ****** THE SUM OF ONE HUNDRED THOUSAND US DOLLARS PAYABLE AT FULTON NATIONAL BANK, MAIN OFFICE, ATLANTA, GEORGIA VALUE RECEIVED HAVERTY FURNITURE CO. ______________________ Authorized Signature(s) DUE 15, DEC., 2002

类型 项目、问题 ⑴本票字样 ⑵无条件支付承诺 ⑶收款人名称 ⑷付款人名称和付款地点 ⑸出票地点和日期 ⑹付款时间 ⑺付款金额 ⑻付款地点 ⑼提示次数

银行本票 Promissory We promise to pay Bearer 商业本票 WE PROMISE TO PAY BEARER FURNITURE First National Bank HAVERTY CO of Boston Boston, 4th, June,2002 On demand USD1,000.00 Boston 1次 Atlanta 6, Oct., 2002 AT SEVENTY AFTER DATE USD100,000.00 Atlanta 1次 DAYS

⑽主债务人

（二）根据所给条件填写本票。 ⑴Amount ⑵Date and place of issue ⑶Tenor ⑷Maker ⑸Payee First National Bank HAVERTY CO of Boston FURNITURE ￡3,026.00 8/August/2003，Guangzhou, China At 90 days after date Guangdong Imp. & Exp. Co., Guangzhou Chemicals Import & Export Company London Promissory Note for ￡3,026.00 (Amount in figure) Guangzhou, China, 8，August，2003 (Place and date of issue) (Name of month in letter) On At 90 days after date against this promise note I( we) promise to pay to Chemicals Import & Export Company London or order the sum of THREE THOUSAND TWENTY SIX STERLING POUNDS FOR VALUE RECEIVED________________________________________________ Payable at Guangzhou Guangdong Imp. & Exp. Co., Guangzhou Signature(s) and full address of maker

三、支票

（一）客户向银行提交支票，按支票项目和所给问题对其进行审核和处理。 Check No.26-37-846 New York, 16th, Dec., 2003 Pay to the order of Toyota Company the sum of five thousand US dollars USD5,000 00 To Bank of New York For BBB Corp., New York New York ___________________ Authorized Signature(s) ⑴支票字样 ⑵无条件支付命令 ⑶出票日期及出票地点 ⑷付款金额 ⑸付款期限 ⑹出票人 ⑺收款人 ⑻付款人 ⑼支票号码 ⑽提示次数 Check Pay to New York, 16th, Dec., 2003 USD5,000 At sight BBB Corp., New York the order of Toyota Company Bank of New York, New York No.26-37-846 1次 ⑾Bank of New York, New 支票账户行和支票存款客户 York”与“BBB Corp., New York”之间有何关系？

（二）根据所给条件填写支票。 ⑴Drawer ⑵Drawee ⑶Payee ⑷Date and place of issue ⑸Amount

Cheque No.57931 London ,7th, Jan., 2001 The National Westminster Bank Ltd., London Pay to the order of Philips Hong Kong the sum of SEVENTY NINE THOUSAND FOURTEEN STERLING GBP79,014 POUNDS For and on behalf of Thames Enterprises Ltd., London Authorized Signature(s)

（三）根据所给条件在支票上划线。 出票人在支票上划线“Not Negotiable”；2、收款人在支票上特别划线，委托Bank of East Asia, Guangzhou做光票托收；3、Bank of East Asia,Guangzhou在支票上再特别划线，委托Bank of East Asia, New York代收票款。 ______________ Not Negotiable _______________ Check No.XXX New York, 20th, Mar., 2002 AMERICAN EXPRESS BANK LTD., NEW YORK Pay to the order of AAA Company, Guangzhou the sum of Six Thousand US Dollars USD6,000 00 To American Express Bank Ltd. For and on behalf of New York Funda Electricity Supply Co. Ltd. Authorized Signature(s) _____________________________________ Pay to Bank of East Asia, Guangzhou _____________________________________________ Pay to Bank of East Asia, New York for collection ______________________________________________

Thames Enterprises Ltd., London The National Westminster Bank Ltd., London Philips Hong Kong 07/01/2001，London GBP79,014

1.2.4 实验评价标准 1、票据处理合法性。 2、票据制作的合规性。

3、票据操作流程的准确与高效性。

实验2. 汇款结算业务

2.2 实验项目

2.2.1实验目标

1、汇款申请书填写完整、准确性的审核。

2根据汇款申请书和条件正确缮制汇款电文、信汇委托书、支付授权书、银行即期汇票。

3、汇款指示完整、准确性的审核。 4、掌握退汇和查询的处理。

5、汇出汇款、汇入汇款业务处理流程。 6、电汇、信汇、票汇业务处理流程。

2.2.2 实验要求

1、作为汇出行审查汇款申请书的填写。

2、作为汇出行根据所给汇款申请书缮制电汇业务中汇款电报。 3、作为汇出行根据所给汇款申请书缮制SWIFT格式下汇款电文。 4、作为汇入行审查汇款电文。

5、作为汇出行缮制信汇业务中信汇委托书。 6、作为汇入行审查信汇业务中支付授权书。 7、作为汇入行审查票汇中的银行即期汇票。

8、作为汇出行、汇入行审查、处理退汇电文和退汇通知书。 9、作为汇出行、汇入行审查、处理查询电文和查询书。

2.2.3 实验素材 一、汇款申请书 2003年3月8日，CHINA NAT. METALS & MINERALS I/E CORP.向中国农业银行广州市分行提交下面这张汇款申请书，汇出行按所给问题审核汇款申请书。

汇出汇款申请书(代支款凭证) APPLICATION FOR OUTWARD REMITTANCE 致：中国农业银行 广州 分行 TO:THE AGRICULTURAL BANK OF CHINA 日期 DATE: 2003年3月8日 兹委托贵行办理下列汇款。I/We hereby request you to effect the following remittance. X电汇 □信汇 □票汇 付款地点 T/T M/T D/D Drawn on: 收款人 Beneficiary’s name 及地址 & address 账号A/C No. 收款银行 Beneficiary’s Bank 及地址 & address 汇款人 By order of 附言 Details of Payment 银行编号（查询时请引述） Ref No. TT96785 United Trading Company 币别及金额Curr.& Amt. Hong Kong 70 Wing Tai Road, Chai HK Dollars 20,000.00 Wan Hong Kong 0709166060322-8 PO SANG BANK LTD. HONG KONG 银行填写栏BANK USE ONLY 汇率(Rate) 等值人民币 Equivalent in ￥ CHINA NAT. METALS & 手续费(Commission) MINERALS I/E CORP. COMM. UNDER S/C 邮电费(Postage & NO. CT0011-01 Cable) 其它费用(Other Charges) 合计 国外银行的一切费用由我方/收款人负担（如无说明由收款人负担）。汇款全过程均以电传形式通知。 All foreign bank’s charges are to be borne by us/payee(if not specified, all charges are to be borne by payee). All parties in the channel are advised by telex. □请付敝账(debit my/our account)，账号(a/c No.) □兹附支票(enclose my/our cheque)，号码为(No.) 付款行(Drawn on) X现金支付(I/We pay cash herewith)。 联系电话(TEL) 83738789 申请人签章 张 青 Applicant’s Stamp&Signature ______________________________________________________ 经办:： 会计： 复核： 记账：

⑴汇款方式 ⑵汇款人公司名称 ⑶收款人公司名称、地址 ⑷汇款金额 ⑸款项用途 ⑹银行费用由哪方支付? ⑺汇款当日港币现钞价为105.53/91，港币现汇价为109.46/87，汇款人应提交多少港币现钞给银行？ ⑻银行在哪些情况下可免责？ ⑼在我国现行外汇管理规定下，汇款人办理汇款业务时应注意哪些事项？ 电汇 CHINA NAT. METALS & MINERALS I/E CORP. United Trading Company , Hong Kong HKD 20,000.00 COMM. UNDER S/C NO. CT0011-01 国外银行的一切费用由收款人负担 20,000.00*1.0987 参看P29页汇款申请书背面条款 参看P27页汇出行处理环节 二、电汇中的汇款电文

（一）汇出行与汇入行根据电汇中所给汇出汇款和汇入汇款电文，将汇款业务指示内容填列出来。

1、电文一：汇出汇款 FM: HONGKONG AND SHANGHAI BANKING CORPORATION LTD. HONG KONG TO: THE AGRICULTURAL BANK OF CHINA GUANGZHOU DATE: 8TH JUNE TEST 2876A OUR REF TT200498 PLS PAY HKD34000. VALUE 8 JUNE TO ACCOUNT NO. 764583934-128 FAVOUR PRECISION PHOTO EQUIPMENT LTD. JINXING BUILDING 22 GUANGZHOU MESSAGE COMM. UNDER S/C NO. 87364 ORDER COVER WE HAVE CREDITED YOUR ACCOUNT WITH US.

2、电文二：汇入汇款 ?PCBCCNBJ ?BOFAUS3N MT100 CUSTOMER TRANSFER TRANS. REF :20: 180TT09266 VAL/CUR/AMOUNT :32A: 990712 USD31,681.00 ORDERING CUSTOMER :50: United Prosperity Enterprise, Inc, Tortol; British Virgin Islands ORDERING BANK :52: Midland Bank Ltd., London ACCOUNT WITH :57A: BK OF CHINA BENEFICIARY :59: Huayu Engine Manufacturing Co. Ltd. DETAILS OF PMT :70: Contract GH680-23 DETAILS OF CHARGES :71A: BEN BANK TO BANK INF :72: REIBURSE WITH BK OF NKY NY

3、电文三：汇入汇款 FM: BANK OF AMERICA, NEW YORK TO: INDUSTRIAL AND COMMERCIAL BANK OF CHINA，GUANGDONG BRANCH DATE: 14TH , OCT TEST 87593 OUR REF TT10908-04 PLS PAY USD38000. VALUE 14, OCT. TO GUANGDONG CEREALS OIL N FOODSTUFFS I/E GROUP CORP. VIA A/C NO. 310910079 BEING PROCEEDS UNDER S/C NO. CT89768 ORDER WIN FOOD CO. LTD. COVER CREDITED YOUR H.O. ACCOUNT 电文 审核内容 ⑴汇出行 电文一 电文二 电文三 HONGKONG AND Midland Bank BANK OF SHANGHAI AMERICA, Ltd., London BANKING NEW YORK CORPORATION LTD. HONG KONG THE PCBCCNBJ AGRICULTURAL BANK OF CHINA GUANGZHOU INDUSTRIAL AND COMMERCIAL BANK OF CHINA，GUANGDONG BRANCH 14TH , OCT TEST 87593 OUR REF TT10908-04 USD38000. VALUE 14, OCT. GUANGDONG CEREALS OIL N FOODSTUFFS I/E GROUP CORP. BEING PROCEEDS UNDER S/C NO. CT89768 WIN FOOD CO. LTD. ⑵汇入行 ⑶发电日期 ⑷密押、汇款编号 8TH JUNE 990712 TEST 2876A OUR 180TT09266 REF TT200498 USD31,681.00 ⑸汇款金额、起息时间 HKD34000, VALUE 8 JUNE ⑹收款人 PRECISION Huayu Engine PHOTO Manufacturing EQUIPMENT LTD. Co. Ltd. JINXING BUILDING 22 GUANGZHOU COMM. UNDER Contract S/C NO. 87364 GH680-23 United Prosperity Enterprise, ⑺附言 ⑻汇款人

Inc, Tortol; British Virgin Islands ⑼头寸划拨 WE HAVE REIBURSE WITH CREDITED CREDITED YOUR BK OF NKY NY YOUR H.O. ACCOUNT WITH ACCOUNT US.

（二）中国农业银行广州市分行接受CHINA NAT. METALS & MINERALS I/E CORP.的汇款申请，于2003年3月8日发送汇款电文。其中，汇入行是PO SANG BANK LTD. , HONG KONG，汇出行在汇入行开立有港币存款账户，费用由受益人承担。 FM: Agricultural Bank of China, Guangzhou TO: PO SANG BANK LTD. , HONG KONG DATE 8th, Mar., 2003 TEST: _________________OUR REF NO._________________ NO ANY CHARGES FOR US PAY HKD20,000.00 VALUE 8th, Mar. TO United Trading Company Hong Kong FOR CREDITING ACCOUNT NO. 0709166060322-8 MESSAGE COMM. UNDER S/C NO. CT0011-01 ORDER CHINA NAT. METALS & MINERALS I/E CORP .COVER Please debit our account with you.

（三）中国农业银行广州市分行采用SWIFTM/T100汇款格式，将电报内容输入电脑发送至汇入行PO SANG BANK LTD., HONG KONG。 TO: PO SANG BANK LTD. , HONG KONG FM: Agricultural Bank of China, Guangzhou MT100 CUSTOMER TRANSFER :20 TRANS. REF NO. : ___________________________ :32A VAL/CUR/AMOUNT : 20030308 HKD20,000.00 :50 ORDERING CUSTOMER : CHINA NAT. METALS & MINERALS I/E CORP :52A ORDERING BANK : Agricultural Bank of China, Guangzhou :53A SENDER’S CORRESPONDENT: ___________________________________ :54A RECEIVER’S CORRESPONDENT: ___________________________________ :56 INTERMEDIARY BANK : ___________________________________ :57A ACCOUNT WITH BANK : PO SANG BANK LTD., HONG KONG :59 BENEFICIARY : United Trading Company Hong Kong :70 DETAILS OF PAYMENT : COMM. UNDER S/C NO. CT0011-01 :71A DETAILS OF CHARGES : Ben. :72 BANK TO BANK INFORMATION: Please debit our account with you.

三、信汇中的委托书和支付授权书

（一）汇出行Industrial and Commercial Bank of China, Shangdong根据业务内容，填写支付授权书。

①Date :15th Sept., 2002；②Paying Bank: Hongkong and Shanghai Banking Corp. Ltd., Hong Kong; ③Ref No. MT28376;④Amount: HKD30,000.00；⑤Cover: Please debit our A/C with you；⑥Message: Commission under S/C NO.FB9768；⑦Payee: Win Food Company, Ltd., Hong Kong；⑧ Remitter: Shangdong Cereals Oil & Foodstuffs I&E Group Corp.

Industrial and Commercial Bank of China Shangdong PAYMENT ORDER Date: 15th Sept., 2002 To Hongkong and Shanghai Banking Corp. Ltd., Hong Kong No. of payment order MT28376 To be paid or credited to Win Food Company, Ltd., Hong Kong Amount HKD30,000.00 Amount in words:THIRTY THOUSAND HK DOLLARS By order of Shangdong Cereals Oil & Foodstuffs I&E Group Corp. Remarks Commission under S/C NO.FB9768 X You are authorized to debit our account with you. □ We have credited your A/C with us. □ Funds remitted to you via Industrial and Commercial Bank of China

（六）查询书二 XXX Bank To:YYY Bank Re: Your TT999888 dated 990323 for USD8,900. Payable to Hing Long Magnetronic Co. Ltd. We refer to the above mentioned item and would like to advise you as marked“X”below: □ The payment order is not properly signed, please confirm its regularity. X The amount in words and figures on the payment order differ, please confirm the correct amount. □ Payment was effected on_______, a photocopy of the beneficiary’s receipt is enclosed for your reference. □ The beneficiary cannot be located at the address given, please give further information. □ Name/address of the beneficiary is incomplete, please give full details. □ Beneficiary’s name/account number does not match with that in our records. Please furnish us with the correct information. (The account name/number should read_____________________.) □ The beneficiary’s name differs from that in his/her identification document please let us have the correct name. X We do not appear to have received your reimbursement, please promptly investigate and credit our account with Bank of America N.T.&S.A., in settlement under advice to us . □ We enclose a photocopy of telex from ______of_____ with yourselves, please authenticate it. □ We have not yet received your reply to our letter(s) of____, photocopy(ies) of which is/are endorsed for your reference. Please let us have your reply as soon as possible. □ Please contact our Miss/Mr.__________of remittance Dept at □ With reference to your letter dated_______claiming non-receipt of our debit advice of the above remittance, we hereby enclose the duplicated advice for your disposal. Thank you for your kind attention. XXX Bank 查询 电文一 电文二 电文三 电文四 查询书一 查询书二 问题 查询内容 汇款解付情况 提供合同、货物等详细情况 略 收款人地址 解付汇款后提交收款收据 略 汇款解付情况和确切的付款时间 略 汇款金额、汇款头寸拨付 略 银行的处理 汇入行进行调查，汇款金额是否已解付 略 2.2.4实验评价标准

1、汇款申请书填写的完整性与准确性。

2、汇款指示缮制的正确性与明确性。

3、电汇、信汇、票汇操作流程的准确与高效性。

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