Review

Review1Part1:BillofExchange定義匯票樣本要素（9）Part1:BillofExchange定義2匯票是由出票人向另一人簽發(fā)的，要求即期、定期或在可以確定的將來(lái)的時(shí)間，向某人或其指定人或來(lái)人無(wú)條件地支付一定金額的書(shū)面命令。

Abillofexchangeisan__________________________,addressedby________to________,signedbythepersongivingit,requiringthepersontowhomitisaddressedtopay__________orata_____or________________________asum_______inmoneytoortotheortothe________.unconditionalorderinwritingdrawerdraweeondemandfixeddeterminablefuturetimecertainorderofaspecifiedpersonbearer匯票是由出票人向另一人簽發(fā)的，要求即期、定期或在可以確定的將3⑴Nature:unconditionalorderinwriting⑵Basicthreeparties⑶Tenor⑷AmountHowtorememberthedefinitionofabillofexchange?drawerdraweepayeeondemand/atsightfixedfuturetimedeterminablefuturetimeamountinfiguresamountinwords⑴Nature:unconditionalorderi4ExchangeforUSD25,000Shanghai,March19th,2001AtsightpaytotheorderoftheBankofChinathesumoftwenty-fivethousandUSdollarsonlyValuereceived

ToTheCitiBankForChinaNationalChemicalsImport&ExportNewYork,N.Y.U.S.A.Corporation,S.B.

(signature)

Sample1SightDraft即期匯票ExchangeforUSD25,0005

①

⑤

③

ＥＸＣＨＡＮＧＥforGBP5000,00Beijing,5th,April

④

②

⑦

At

90daysaftersightpaytoCCo.ororder

⑤

thesumof

fivethousandpounds

⑥

⑧

TOBankofEurope

ＦＯＲ

ACompanyLondon

Beijing

⑧

ＳＩＧＮＡＴＵＲＥ

───────ACCEPTED12THApril,19-PayableatMidlandBankLtd.LondonForBankofEurope,Londonsigned8prerequisiteitemsacceptanceDue11thJuly,19-90daysaftersightTenorDraft遠(yuǎn)期匯票Sample2

6

Essentialsofabillofexchange

匯票的基本項(xiàng)目(必要項(xiàng)目)Theword“Exchange”匯票字樣Anunconditionalorderinwriting無(wú)條件支付命令

Nameandaddressofthedrawee付款人名稱地址Drawer’ssignature(s)出票人簽名DateandplaceofIssue出票時(shí)間地點(diǎn)Nameorbusinessentityofthepayee收款人名稱Tenor付款期限Placeofpayment付款地點(diǎn)Amount金額Essentialsofabillofexcha7Unconditional?附帶條件的支付命令（如貨與合同相符）使用一種特殊資金去支付的命令命令連接著發(fā)生交易的稱述

無(wú)效無(wú)效有效Unconditional?附帶條件的支付命令（如貨與合同8收款人名稱:1.限制性抬頭:PaytoJohnDavidsonlyPaytoJohnDavidsnottransferable2.指示性抬頭:PaytotheorderofABCCo.3.來(lái)人抬頭Paytothebearer匯票上收款人的記載:收款人名稱:1.限制性抬頭:匯票上收款人的記載:9*Sightbill:Payondemand*Timebill:atafixedfuturetimedeterminablefuturetimeTenor期限*Sightbill:Payondemand10計(jì)算到期日a.“At____daysaftersight/date”

算尾不算頭;期之末日付款；假日順延；

At60daysaftersight,acceptancedateis15,May.

見(jiàn)票日即承兌日計(jì)算到期日a.“At____daysaftersig11

16,May31,May，16days；

1,June30,June，30days；

60－46＝１４，

thematuritydateis14,July.At60daysaftersight,acceptancedateis15,May.16,May31,May，16day12計(jì)算到期日b.“At_____month(s)aftersight/date”

月為日歷月；月之同日為到期日，無(wú)同日即月之末日;假日順延。計(jì)算到期日b.“At_____month(s)afte13b.“at_____month(s)after”

Atonemonthafter15December：15December15th,JanuaryAtonemonthafter31January:onemonth31,January28,Februaryonemonth月為日歷月；月之同日為到期日，無(wú)同日即月之末日;假日順延。b.“at_____month(s)after”14c.“At____daysfromsight/date"At30daysfromdate,dateofissueis1,March

1,March

30days30,Marchc.“At____daysfromsight/date159.Amount金額asumcertaininmoney*theamountinwordsmustbeequaltotheamountinfigures;*interestclause;*installmentclause;*onecurrencyconvertedtoanothercurrencyequivalent付款次數(shù)每期付款金額付款時(shí)間9.Amount金額asumcertaininm16(1)PaytotheorderofAco.thesumoffivethousand

USdollarsplusinterest.Makechoiceofwhetherthefollowingbillsareacceptableornot.MarkXbeforeacceptableorunacceptableyouchoosed.Explainthereasonhowdoyoumakechoice?Itis□acceptable/□unacceptableX(1)PaytotheorderofAco.t17

(2)PaytotheorderofAco.thesumoffivethousandUSdollarsplusinterestcalculatedattherateof

6%perannumfromthedatehereoftothedateofpayment.

Itis□acceptable/□unacceptableXItis□acceptable/□unacceptab18(3)PaytotheorderofAco.thesumoffivethousandUSdollarsplusinterestcalculatedattherateof10%.

rateof10%日內(nèi)瓦統(tǒng)一票據(jù)法規(guī)定：起算日為出票日，終止日為付款日(3)PaytotheorderofAco.19（4）At30daysafterdatePaytotheorderofACo.thesumoffivethousandUSdollarsbytenequalconsecutivemonthlyinstallments.Itis□acceptable/□unacceptableX（4）At30daysafterdatePayt203.2.3ActsofbillofExchangeIssuance出票Endorsement背書(shū)Presentment提示Acceptance承兌Payment付款Dishonor退票NoticeofDishonor退票通知3.2.3ActsofbillofExchange21

Protest拒絕證書(shū)Rightofrecourse追索權(quán)Acceptanceforhonor（supraprotest）參加承兌Paymentforhonor（supraprotest）參加付款Guarantee擔(dān)保或保證Discounting貼現(xiàn)Protest拒絕證書(shū)22drawerTodraw,signanddeliverdrawee

1.Issuance出票drawerTodraw,signdrawee

232.Endorsement背書(shū)Prerequisites必備條件SignbytheendorseronthebackofthebillMadeforthewholeamountofthedraft只有收款人或被背書(shū)人才能有權(quán)背書(shū)匯票2.Endorsement背書(shū)Prerequisi24EndorsementBlankendorsement空白背書(shū)Specialendorsement特別背書(shū)Restrictiveendorsement限制背書(shū)Conditionalendorsement帶有條件背書(shū)EndorsementBlankendorsement25.Blankendorsement

空白背書(shū)又稱不記名背書(shū)，即不記載被背書(shū)人名稱，只有背書(shū)人的簽字。當(dāng)匯票經(jīng)空白背書(shū)后，交付轉(zhuǎn)讓給一個(gè)不記名的受讓人，他與來(lái)人抬頭匯票的來(lái)人相同，可以不需背書(shū)，僅憑交付再行轉(zhuǎn)讓。因?yàn)槭茏屓藳](méi)有在匯票背面簽字，所以對(duì)匯票不承擔(dān)責(zé)任。.Blankendorsement空白背書(shū)又稱不記26EXCHANGEforGBP5,000.00

London,1April,2003At60daysaftersightpaytotheorderofBankofAustraliathesumoffivethousandpounds.ToTheImportingCo.,ForTheExportingCo.,LondonMelbourne(signature)EXCHANGEforGBP5,000.00L27

Thepayee’sLondonOfficewanttotransferthebilltoBankofNewZealand,Auckland,pleasemakeablankendorsement.ForBankofAustralia,London

signatureThepayee’sLondonOffice28Specialendorsement

特別背書(shū)又稱記名背書(shū)，需要記載“支付給被背書(shū)人名稱的指定人”字樣，并經(jīng)背書(shū)人簽字。Specialendorsement特別背書(shū)又稱記名29ABCDEFDrawerPayeeSecondendorserThirdendorserLastholderDraweeGoodsServiceBCDEDebtABCDEFDrawerPayeeSecondThirdL30Havingmadeanendorsementinblank,theholdersendthebilltoBankofNewZealand,Auckland,whowishestoconvertthisblankendorsementintoaspecialendorsementtothemselves.PaytotheorderofBankofNewZealand,AucklandForBankofAustralia,LondonsignatureHavingmadeanendorsementin31RestrictiveendorsementPaytoABankonlyPaytoABankforaccountofXYZCo.PaytoABanknottransferablePaytoABanknottoorder禁止背書(shū)人把匯票再行流通轉(zhuǎn)讓，他只能憑票取款。RestrictiveendorsementPayto32Restrictiveendorsement

Thepayee’sLondonOfficeWishestransferthebilltoBankofNewZealand,Auckland,pleasemakearestrictiveendorsement.PaytoBankofNewZealand,AucklandonlyForBankofAustralia,LondonsignatureRestrictiveendorsementThe33Conditionalendorsement

開(kāi)出匯票必須是無(wú)條件的支付命令，作成背書(shū)卻是可以帶有條件的。附帶條件僅僅對(duì)背書(shū)人和被背書(shū)人有著約束作用，它與付款人、出票人無(wú)關(guān)。帶有條件背書(shū)實(shí)際上是指背書(shū)行為中的交付，只有在條件完成時(shí)方可把匯票交給被背書(shū)人。當(dāng)匯票向付款人提示要求付款時(shí)，付款人不管條件是否履行，可以照常付款給持票人，匯票即被解除責(zé)任。Conditionalendorsement開(kāi)出匯票34Conditionalendorsement

Iftheconditionis“ondeliveryofB/LNo.125”pleasemakeaconditionalendorsement.

PaytotheorderofBankofNewZealand,AucklandondeliveryofB/LNo.125ForBankofAustralia,London

signatureConditionalendorsementIft35

持票人將匯票提交付款人要求承兌或要求付款的行為叫提示。即期匯票提示幾次？遠(yuǎn)期匯票提示幾次？

3.Presentment提示持票人將匯票提交付款人要求承兌或要求付款的行為叫提示36*

Payondemand*atafixedfuturetime*determinablefuturetime

3.Presentment提示Present

forpayment

PresentforacceptanceThedifferentpresentationdecidedbythetenorofadraft.匯票期限的不同決定了提示方式的差異*Payondemand3.Presentment37

TimeBill:TwopresentationPresentforacceptancePresentforpaymentHolderExchangeforGBP1,250.00Beijing,1April,2003At90daysaftersightpaytotheorderofDEFCo.thesum

ofPoundsonethousandtwohundredandfiftyonlyToXYZBank,ForABCCo.,BeijingLondon(signature)

DraweeHolderExchangeforGBP1,250.00Beijing,1April,2003At90daysaftersightpaytotheorderofDEFCo.thesum

ofPoundsonethousandtwohundredandfiftyonlyToXYZBank,ForABCCo.,BeijingLondon(signature)

DraweeDateofissue法定期限D(zhuǎn)ateofacceptanceDateofmaturityTimeBill:TwopresentationP383.Presentment提示1)Whileabillispayableondemand,presentmentforpaymentisenough,andthebillispaidonpresentment.2)Whileabillispayableaftersight,presentmentforacceptanceisnecessaryinordertofixthematurityoftheinstrument,thenpresentmentforpaymentmustbealsomadeatthematurity.3.Presentment提示1)Whileabil394.Acceptance

承兌意指遠(yuǎn)期匯票的付款人簽名表示同意按照出票人命令而付款的票據(jù)行為。付款人承兌匯票后變成承兌人，他的簽名表明他已承諾付款責(zé)任。

“Accepted”字樣并簽字

將已承兌匯票交給持票人：承兌行發(fā)出承兌通知書(shū)

4.Acceptance承兌意指遠(yuǎn)期匯票40

Refertotheabovebill,abankdesignatedaspayerisBankofMelbourne,Melbourne.Dateofacceptanceis10April,2003.pleasemakeacceptanceofsuchbillindicatingitsmaturity.Refertotheabovebill,aba41ACCEPTED10April,2003tomature9June,2003PayableatBankofMelbourne,MelbourneForImportingCo.MelbournesignatureACCEPTED425.PaymentTheactofpaying/moneypaid即期匯票提示日期即為付款到期日,見(jiàn)票后若干天付款的遠(yuǎn)期匯票從承兌日推算到期日。持票人在到期日提示匯票，經(jīng)付款人或承兌人正當(dāng)?shù)馗犊钜院?，匯票即被解除責(zé)任。5.PaymentTheactofpaying43正當(dāng)?shù)馗犊?/p>

paymentinduecourse關(guān)于付款人：要被付款人或承兌人付款，而不是出票人或被背書(shū)人支付。關(guān)于付款日期：要在到期日那天或以后付款，而不能在到期日以前付款。關(guān)于收款人：要付款給持票人，意指匯票如被轉(zhuǎn)讓，前手背書(shū)必須是連續(xù)和真實(shí)。善意的付款，不知道持票人的權(quán)利有何缺陷。付款人按照專業(yè)慣例，盡了專業(yè)職責(zé)，利用專業(yè)信息都不知道持票人權(quán)利上有何缺陷而付款者，即為善意付款。正當(dāng)?shù)馗犊?/p>

paymentinduecourse關(guān)于付44PaymentinduecourseAbillisdischargedbypaymentinduecoursebythedraweeortheacceptor.“Paymentinduecourse”meanspaymentmadeatorafterthematurityofthebilltotheholderthereofingoodfaithandwithoutnoticethathistitletothebillisdefective.PaymentinduecourseAbilli45Review

Review46Part1:BillofExchange定義匯票樣本要素（9）Part1:BillofExchange定義47匯票是由出票人向另一人簽發(fā)的，要求即期、定期或在可以確定的將來(lái)的時(shí)間，向某人或其指定人或來(lái)人無(wú)條件地支付一定金額的書(shū)面命令。

Abillofexchangeisan__________________________,addressedby________to________,signedbythepersongivingit,requiringthepersontowhomitisaddressedtopay__________orata_____or________________________asum_______inmoneytoortotheortothe________.unconditionalorderinwritingdrawerdraweeondemandfixeddeterminablefuturetimecertainorderofaspecifiedpersonbearer匯票是由出票人向另一人簽發(fā)的，要求即期、定期或在可以確定的將48⑴Nature:unconditionalorderinwriting⑵Basicthreeparties⑶Tenor⑷AmountHowtorememberthedefinitionofabillofexchange?drawerdraweepayeeondemand/atsightfixedfuturetimedeterminablefuturetimeamountinfiguresamountinwords⑴Nature:unconditionalorderi49ExchangeforUSD25,000Shanghai,March19th,2001AtsightpaytotheorderoftheBankofChinathesumoftwenty-fivethousandUSdollarsonlyValuereceived

ToTheCitiBankForChinaNationalChemicalsImport&ExportNewYork,N.Y.U.S.A.Corporation,S.B.

(signature)

Sample1SightDraft即期匯票ExchangeforUSD25,00050

①

⑤

③

ＥＸＣＨＡＮＧＥforGBP5000,00Beijing,5th,April

④

②

⑦

At

90daysaftersightpaytoCCo.ororder

⑤

thesumof

fivethousandpounds

⑥

⑧

TOBankofEurope

ＦＯＲ

ACompanyLondon

Beijing

⑧

ＳＩＧＮＡＴＵＲＥ

───────ACCEPTED12THApril,19-PayableatMidlandBankLtd.LondonForBankofEurope,Londonsigned8prerequisiteitemsacceptanceDue11thJuly,19-90daysaftersightTenorDraft遠(yuǎn)期匯票Sample2

51

Essentialsofabillofexchange

匯票的基本項(xiàng)目(必要項(xiàng)目)Theword“Exchange”匯票字樣Anunconditionalorderinwriting無(wú)條件支付命令

Nameandaddressofthedrawee付款人名稱地址Drawer’ssignature(s)出票人簽名DateandplaceofIssue出票時(shí)間地點(diǎn)Nameorbusinessentityofthepayee收款人名稱Tenor付款期限Placeofpayment付款地點(diǎn)Amount金額Essentialsofabillofexcha52Unconditional?附帶條件的支付命令（如貨與合同相符）使用一種特殊資金去支付的命令命令連接著發(fā)生交易的稱述

無(wú)效無(wú)效有效Unconditional?附帶條件的支付命令（如貨與合同53收款人名稱:1.限制性抬頭:PaytoJohnDavidsonlyPaytoJohnDavidsnottransferable2.指示性抬頭:PaytotheorderofABCCo.3.來(lái)人抬頭Paytothebearer匯票上收款人的記載:收款人名稱:1.限制性抬頭:匯票上收款人的記載:54*Sightbill:Payondemand*Timebill:atafixedfuturetimedeterminablefuturetimeTenor期限*Sightbill:Payondemand55計(jì)算到期日a.“At____daysaftersight/date”

算尾不算頭;期之末日付款；假日順延；

At60daysaftersight,acceptancedateis15,May.

見(jiàn)票日即承兌日計(jì)算到期日a.“At____daysaftersig56

16,May31,May，16days；

1,June30,June，30days；

60－46＝１４，

thematuritydateis14,July.At60daysaftersight,acceptancedateis15,May.16,May31,May，16day57計(jì)算到期日b.“At_____month(s)aftersight/date”

月為日歷月；月之同日為到期日，無(wú)同日即月之末日;假日順延。計(jì)算到期日b.“At_____month(s)afte58b.“at_____month(s)after”

Atonemonthafter15December：15December15th,JanuaryAtonemonthafter31January:onemonth31,January28,Februaryonemonth月為日歷月；月之同日為到期日，無(wú)同日即月之末日;假日順延。b.“at_____month(s)after”59c.“At____daysfromsight/date"At30daysfromdate,dateofissueis1,March

1,March

30days30,Marchc.“At____daysfromsight/date609.Amount金額asumcertaininmoney*theamountinwordsmustbeequaltotheamountinfigures;*interestclause;*installmentclause;*onecurrencyconvertedtoanothercurrencyequivalent付款次數(shù)每期付款金額付款時(shí)間9.Amount金額asumcertaininm61(1)PaytotheorderofAco.thesumoffivethousand

USdollarsplusinterest.Makechoiceofwhetherthefollowingbillsareacceptableornot.MarkXbeforeacceptableorunacceptableyouchoosed.Explainthereasonhowdoyoumakechoice?Itis□acceptable/□unacceptableX(1)PaytotheorderofAco.t62

(2)PaytotheorderofAco.thesumoffivethousandUSdollarsplusinterestcalculatedattherateof

6%perannumfromthedatehereoftothedateofpayment.

Itis□acceptable/□unacceptableXItis□acceptable/□unacceptab63(3)PaytotheorderofAco.thesumoffivethousandUSdollarsplusinterestcalculatedattherateof10%.

rateof10%日內(nèi)瓦統(tǒng)一票據(jù)法規(guī)定：起算日為出票日，終止日為付款日(3)PaytotheorderofAco.64（4）At30daysafterdatePaytotheorderofACo.thesumoffivethousandUSdollarsbytenequalconsecutivemonthlyinstallments.Itis□acceptable/□unacceptableX（4）At30daysafterdatePayt653.2.3ActsofbillofExchangeIssuance出票Endorsement背書(shū)Presentment提示Acceptance承兌Payment付款Dishonor退票NoticeofDishonor退票通知3.2.3ActsofbillofExchange66

Protest拒絕證書(shū)Rightofrecourse追索權(quán)Acceptanceforhonor（supraprotest）參加承兌Paymentforhonor（supraprotest）參加付款Guarantee擔(dān)保或保證Discounting貼現(xiàn)Protest拒絕證書(shū)67drawerTodraw,signanddeliverdrawee

1.Issuance出票drawerTodraw,signdrawee

682.Endorsement背書(shū)Prerequisites必備條件SignbytheendorseronthebackofthebillMadeforthewholeamountofthedraft只有收款人或被背書(shū)人才能有權(quán)背書(shū)匯票2.Endorsement背書(shū)Prerequisi69EndorsementBlankendorsement空白背書(shū)Specialendorsement特別背書(shū)Restrictiveendorsement限制背書(shū)Conditionalendorsement帶有條件背書(shū)EndorsementBlankendorsement70.Blankendorsement

空白背書(shū)又稱不記名背書(shū)，即不記載被背書(shū)人名稱，只有背書(shū)人的簽字。當(dāng)匯票經(jīng)空白背書(shū)后，交付轉(zhuǎn)讓給一個(gè)不記名的受讓人，他與來(lái)人抬頭匯票的來(lái)人相同，可以不需背書(shū)，僅憑交付再行轉(zhuǎn)讓。因?yàn)槭茏屓藳](méi)有在匯票背面簽字，所以對(duì)匯票不承擔(dān)責(zé)任。.Blankendorsement空白背書(shū)又稱不記71EXCHANGEforGBP5,000.00

London,1April,2003At60daysaftersightpaytotheorderofBankofAustraliathesumoffivethousandpounds.ToTheImportingCo.,ForTheExportingCo.,LondonMelbourne(signature)EXCHANGEforGBP5,000.00L72

Thepayee’sLondonOfficewanttotransferthebilltoBankofNewZealand,Auckland,pleasemakeablankendorsement.ForBankofAustralia,London

signatureThepayee’sLondonOffice73Specialendorsement

特別背書(shū)又稱記名背書(shū)，需要記載“支付給被背書(shū)人名稱的指定人”字樣，并經(jīng)背書(shū)人簽字。Specialendorsement特別背書(shū)又稱記名74ABCDEFDrawerPayeeSecondendorserThirdendorserLastholderDraweeGoodsServiceBCDEDebtABCDEFDrawerPayeeSecondThirdL75Havingmadeanendorsementinblank,theholdersendthebilltoBankofNewZealand,Auckland,whowishestoconvertthisblankendorsementintoaspecialendorsementtothemselves.PaytotheorderofBankofNewZealand,AucklandForBankofAustralia,LondonsignatureHavingmadeanendorsementin76RestrictiveendorsementPaytoABankonlyPaytoABankforaccountofXYZCo.PaytoABanknottransferablePaytoABanknottoorder禁止背書(shū)人把匯票再行流通轉(zhuǎn)讓，他只能憑票取款。RestrictiveendorsementPayto77Restrictiveendorsement

Thepayee’sLondonOfficeWishestransferthebilltoBankofNewZealand,Auckland,pleasemakearestrictiveendorsement.PaytoBankofNewZealand,AucklandonlyForBankofAustralia,LondonsignatureRestrictiveendorsementThe78Conditionalendorsement

開(kāi)出匯票必須是無(wú)條件的支付命令，作成背書(shū)卻是可以帶有條件的。附帶條件僅僅對(duì)背書(shū)人和被背書(shū)人有著約束作用，它與付款人、出票人無(wú)關(guān)。帶有條件背書(shū)實(shí)際上是指背書(shū)行為中的交付，只有在條件完成時(shí)方可把匯票交給被背書(shū)人。當(dāng)匯票向付款人提示要求付款時(shí)，付款人不管條件是否履行，可以照常付款給持票人，匯票即被解除責(zé)任。Conditionalendorsement開(kāi)出匯票79Conditionalendorsement

Iftheconditionis“ondeliveryofB/LNo.125”pleasemakeaconditionalendorsement.

PaytotheorderofBankofNewZealand,AucklandondeliveryofB/LNo.125ForBankofAustralia,London

signatureConditionalendorsementIft80

持票人將匯票提交付款人要求承兌或要求付款的行為叫提示。即期匯票提示幾次？遠(yuǎn)期匯票提示幾次？

3.Presentment提示持票人將匯票提交付款人要求承兌或要求付款的行為叫提示81*

Payondemand*atafixedfuturetime*determinablefuturetime

3.Presentment提示Present

forpayment

PresentforacceptanceThedifferentpresentationdecidedbythetenorofadraft.匯票期限的不同決定了提示方式的差異*Payondemand3.Presentment82

TimeBill:TwopresentationPresentforacceptancePresentforpaymentHo