国际结算练习程丽萍答案完整版.docx

国际结算练习程丽萍答案完整版.docx

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国际结算练习程丽萍答案完整版

Exercise1

一、Makechoiceofwhetherthefollowingbillsareacceptableornot.MarkXbeforeacceptableorunacceptableyouchose.

（1）Abillshows:

paytoABCCo.providingthegoodsincompliancewithcontractthesumofonethousandUSDollars.Itisacceptable/unacceptable.

（2）Abillshows:

paytoABCCo.thesumoftenthousandUSdollarsonconditionthatshipmentofgoodshasbeenmade.Itisacceptable/unacceptable.

（3）Abillshows:

OndemandpaytotheorderofABCCo.thesumoftwentythousandUSdollarsdrawnagainstshipmentof10balescottonpiecegoodsfromTianjintoLondon.Itisacceptable/unacceptable.

（4）Abillshows:

paytoABCCo.outofproceedsofsaleofwoollenblanketsthesumofonethousandUSdollars.Itisacceptable/unacceptable.

（5）Abillshows:

payfromourNo.2accounttoABCCo.thesumofonethousandUSdollars.Itisacceptable/unacceptable.

（6）Abillshows:

paytoABCCo.ororderthesumofonethousandpoundsanddebitourNo.2account.Itisacceptable/unacceptable.

（7）Abillshows:

aftercustomsclearancepaytotheorderofABCCo.thesumoftwentythousandUSdollars.Itisacceptable/unacceptable.

（8）Abillshows:

paytoMarythesumoffiftypoundsandgiveherasuitofclothes.Itisacceptable/unacceptable.

（9）Abillshows:

paytotheorderofABCCo.thesumofonethousandpoundsplusinterest.Itisacceptable/unacceptable.

二、

（1）AbillispayableatXXdaysaftersight,whatdateisthedayfromwhichtimeofpaymentbeginstorun

Thedateofacceptance

（2）AbillispayableatXXdaysafterdate,whatdateisthedayfromwhichtimeofpaymentbeginstorun

Thedateofissuing

（3）Thematurityofonemonthafter31Jan.is28Feb

（4）Thematurityof180daysafter4Aprilis1Oct

（5）Thematurityof180daysfrom6is3May.2000

三、Fillinthefollowingblankformstodrawabillofexchange.Thebillincludestherequisiteitemsasfollows:

（1）date:

22May,200X

amount:

GBP21,

tenor:

at90daysaftersight

drawer:

ChinaNationalAnimalByproductsImp.&Exp.Corp,BeijingBranch,Beijing

drawee:

BankofAtlantic,London

payee:

theOrderofChinaNationalAnimalByproductImp.&Exp.Corp,BeijingBranch

（2）date:

23July,2000

amount:

USD35,

tenor:

on31Oct,2000fixed

darwer:

GeorgeAndersonInc,NewYork

drawee:

IrvingTrustCompany,NewYork

payee:

BrownandThomasInc.ororder

drawnagainstshipmentofcottonformAustraliatoSt.Louis.

EXCHANGEforGBPBeijing,

At90daysaftersightpaythisfirstbillofexchange

（Secondofsametenorandanddateunpaid）totheorderof

ChinaNationalAnimalByproductImp.&ExpCorp,BeijingBranchthesumof

SAYGBPTWENTYONETHOUSANDSEVENHUNDREDANDEIGHTSEVENONLY

DrawnTobankofAtlantic,LondonForChinaNationalAnimalByProducts

Imp&Exp.CorpBeijingBranch,Beijing

XXX

（2）

EXCHANGEforUSD35,NewYork,23July200X

At31Oct,2000fixedpaythisfirstbillofexchange

（Secondofsametenorandanddateunpaid）totheorderof

BrownandThomasorderthesumof

SAYUSDOLLARSTHIRTYFIVETHOUSANDFOURHUNDREDANDSIXTYONEPOINTFIVEONLY

DrawnagainstshipmentofcottonfromAustraliaSt.Louis

ToBankofAtlantic,ForGeorgeAndersonInc.

NewYorkNewYork

XXX

四、Pleaseanswer,filltheblankinormadechoiceofthefollowingquestion.

EXCHANGEforGBP5,London,1Apirl200X

At60daysaftersightpaythisfirstbillofexchange（Secondofsametenorandanddateunpaid）totheorderofBankofAustralia

thesumof

FIVETHOUSANDPOUNDSONLY

ToTheImportCo.,ForTheExportCo.,

MelbourneLondon

Signature

（1）Prefertotheabovebill,theholder.BankofAustraliahastherighttransferringittootherperson,ortherightofpresentmentforacceptanceand/orclaimforpaymenttoTheImportCo.Melbourne.Ifthelatterrefusestopay,theholderhastherightofrecourseagainsttheExportingCo.London

（2）Thepayee’sLondonOfficewishestotransferthebilltoBankofNewZealand,Auckland,pleasemakearestrictiveendorsement.

PaytoBankofNewZealand,Aucklandonly

ForBankofAustralia

signature

（3）Pleasemakeablankendorsement.

ForBankofAustralia

signature

（4）Havingmadeanendorsementinblank,theholdersendthebilltoBankofNewZealand,Aucklandwhowishestoconvertthisblankendorsementintoaspecialendorsementtothemselves.Pleasemakethisspecialendorsement.

PaytotheorderofBankofNewZealand,Aucklandonly

ForBankofAustralia,London

Signature

（5）Iftheconditionis“ondeliveryofB/LNo.125”,pleasemakeaconditionalendorsement.

PaytoBankofAustraliaororderondeliveryofB/LNo.125

ForBankofAustralia,London

Signature

（6）Ifpayee’sLondonofficewishestosendthebilltotheirMelbourneofficefor

collection,pleasemakeanendorsementforcollection.

PaytotheorderofBankofAustraliaMelbourneofficeonlyforcollection

ForBankofAustralia,London

Signature

（7）Refertotheabovebill,abankerdesignatedaspayerisBankofMelbourne,Melbourne.Dateofacceptanceis10April,200X.Pleasemakeacceptanceofsuchbillindicatingitsmaturity.

Accepted

10April,200X

9June,200X

PayableatBankofMelbourne,Melbourne

FortheImportingCo.

Signature

五、Choosethebestanswertoeachofthefollowingquestions

CCCBCBBA

Exercise2

P1easetheblankinormakechoiceofthefollowingquestions．

1、Therearefourpartiesina 

（1） remitter  

（2）  payee  

（3）   remittingbank  and （4）  payingbank   

2、Remittancethroughabankfromonecountrytoanothermayusuallybemadebyoneofthefollowingmethods：

（1）TelegraphicTransfer 

（2） MailTransfer   （3） Banker’sDemandDraft

3、

（1）Paymentinadvancewhichisadoptedininternationaltradeisusuallyeffectedbyisadvantageousto（×exporter／□importer）．

（2）Paymentafterarrivalofgoodswhichisadoptedininternationaltradeisusuallyeffectedbyremittancetoo.andisadvantageousto（□exporter／×importer）．

（3）Paymentafterarrivalofgoodsincludetwotypesofgoodsfor

① GoodsSold  ②   Consignment     .

4、Financialdocumentsmean  billsofexchange .promissory．

 Commercialdocumentsmean  invoices   .transportoftitleorothersimilardocuments．

5、C1eancollectionmeanscollectionoffinancialdocumentsnotaccompaniedby      commercialdocuments  

6、Documentarycollectionmeanscollectionof

（1）Financialdocumentsaccompaniedby commercialdocuments .or

（2）commercialdocumentsnotaccompaniedby  financialdocuments  .

7、Howmanypartiesarethereinacollection

（1）  Principal  （orseller）

（2）  RemittingBank    

（3）  Collecting bank （4）  Drawee   （orbuyer）

8、Termsofdeliveryofdocumentsareasfollows：

（1）Deliveryofdocumentsagainst payment.itsabbreviationis D/P .

（2）Deliveryofdocumentsagainst acceptance.itsabbreviationis  D/A .

9、

（1）Theremittingbankhasmaintainedanaccountwiththecollectingdoyouwritecollectingproceedsinstructionsinthecollectioninstruction .        Whencollectedpleasecreditouraccountwithyouunderyourcable/airmailadvicetous  

（2）TheCollectingbankhasmaintainedanaccountwiththeremittingdoyouwriteco11ectingproceedsinstructionsinthecollectioninstruction

  Pleasecollecttheproceedsandauthorizeusbycable/airmaildebityouraccountwithus  

10、Remittingbank：

Bankof

 Payingbank：

Bankof

 Dateofcable：

9June    

 Test：

2563   

 RefNo．208TT0219    

 Amount：

USD Payee：

MarieClauda

        AccountNo．0—164／7295／550 with

        BanqueInternationalduLuxemburg

 Message：

Payroll   

 Remitter：

CrystalPalace   

 Cover：

Debitour.account

 FM：

            BANKOFCHINA,TIANJIN               

 TO：

            BANKOFCHINA,LUXEMBURG          

 DATE：

                    9JUNE                       

 TEST    2563      OUR．REF         208TT0219       

 NOTANYCHARGESFORUS   

 PAY    USD                                     

 TO     BANQUE INTERNATIONAL DULUXEMBURG    

 FORCREDITINGACCOUTNO.          0-164/7295/550         

 OF         MARIECLAUDADUMONT,LUXEMBURG          

 MESSAGE                 PAYROLL                         

 ORDER              CRYSTALPALACEHOTEL,TIANJIN       

 COVER              DEBITOUR.ACCOUNT              

11、MT100                                  CUSTOMERTRANSFER

DATE：

031206

SENTTO：

BKCHCNBJ200   

         BANKOF

：

FM：

04HSBCHK25264

HONGKONGANDSHANGHAIBANKING

：

20：

TRN：

TT-HKH315064BACP

：

32A：

VALUEDATE／CURCODE／AMT

      DATE：

031206CURRENCYCODE：

CNYAMDUNT：

：

50：

ORDERINGCUSTOMER：

     ARTHURANDERSENANDCO.

：

57s：

“ACOOUNTWITH”BANK：

     BANKOFBR.

：

59：

BENEFICIARYCUSTOMER   

 TIANJIN INTERNATIONALTAXATIONCONSULT1NGBUREAU   

：

70：

DETAILSOFPAYMENT：

   PAYMENTTORENTANDTAXFORNOV．2003

：

71A：

DETAILSOFCHARGES：

BENEFICIARY

：

72：

BANKTOBANKINFORMATION：

   INCOVERSETTLETHRUOURCNYA／C111—01081

   WITH  

   YOURBEIJINGHEADOFFICE   

InaccordancewithaboveSWIFTMessageTypel00pleasewriteacabletextofremittance.

 DATE;6THDEC,2003

 TO:

BANKOFCHINA,TIANJINBRTIANJINCHINA 

 FM:

HONGKONGANDSHANGHAIBANKINGCORPORATION,HONGKONG 

 TION,HONGKONG 

 :

TT-HKH315064BACPVALUE DATE6DEC1998 

 CNY  

 ORDERINGARTHURANDERSENANDWITHBANK  

 BANKOFCHINA,TIANJINBRANCHTIANJINBENEFICIARYTIANJIN

 INTERNATIONALTAXATIONCONSULTING,BUREAUDETAILSOFPAYMENT

 PAYMENTOFRENTANDTAXFORDETAILSOFCHARGES 

  BENEFICIARYINCOVERSETELETHRUOURCNYA/C111-01081WITH

  YOUBEIJINGHEADOFFIC  

12、DraftNO．    

  Amount：

 Placeanddateofdraft：

 Payingb