习题四：汇票制作 —、思考题： 1. 什么是汇票其当事人有哪几个 2. 汇票的付款时间主要有几种记载方法 3. 信用证项下的汇票的出票条款，应表示什么内容 4. 如果信用证未明确规定谁为汇票支付人，怎样缮制 5. 在填制汇票金额时，应注意什么问题 二、操作题： 1. 根据下列资料填制汇票： 资料如下： 1) ISSUING BANK : BANK OF CHINA ‘SINGAPORE 2) L/C NO. 12234 DATED APRIL 叨,2003 3) L/C AMOUNT: USD 4) EXPIRY DATE : MAY 計,2003 5) B/L DATED MAY 5 ,2003 6) APPLICANT: OVERSEAS TRADE COMPANNGAPORE 7) BENEFICIARY: ZHEJIANG TEXTILE IMPORT AND EXPORT CORPORATION 8) WE OPEN IRREVOCABLE DOCUMENTARY CREDIT AVAILABLE BY NEGOTIATION AGAINST PRESENTATION OF THE DOCUMENTS DETAILED HEREIN AND OF BENEFICIARY' DRAFTS IN DUPLICATE AT SIGHT DRAWN ON US . 9) QUANTITY OF GOODS: 1000KGS NET 10) UNIT PRICE: USD PER KG CIF SINGAPORE 11) INVOICE NO: 56789 2. 根据下列资料填制汇票： 资料如下： H1) L/C 1234-B/128 DATED JUNE 2, 2003 2) FROM: COMMERCIAL BANK OF KUWAIT 3) ADVISING BANK: BANK OF CHINA ,HANGZHOU 4) APPLICANT: NEAMAGENERAL TRADING & CONTRACTING EST. KUWAIT 5) AMOUNT: 6) BENEFICIARY: ZHEJIANG CHEMICALS IMPORT & EXPORT CORPORATION 7) WE OPEN THIS IRREVOCABLEDOCUMENTARY CREDIT FAVOURING YOURSELVE&OR 97% OF THE INVOICE VALUE AVAILABLE AGAINST YOUR DRAFT AT SIGHT BY NEGOTIATION WITH ADVISING BANK ON US. 8) QUANTITY OF GOODS: 1000KGS NET 9) UNIT PRICE: USD PER KGS CIFC3 KUWAIT 10) INVOICE NO: 12469 3. 根据下列资料填制汇票： 资料如下： 1) L/C NO. A-12B-34C DATED , 2002 2) ISSUING BANK : ISREALDISCOUNTBANK OF NEW YORK,NEW YORK BRANCH 3) APPLICANT: THE ABCDE GRO,UINPC. 4) BENEFICIARY: ZHEJIANG TEXTILES IMPORT&EXPORT CORPORATION 5) AMOUNT: 6) COVERING: 100% COTTON CUSHIONS 7) OTHER TERMS AND CONDITIONS: INVOICE NOT TO SHOW ANY COMMISSION BUT TO SHOW TOTAL CFR NEW YORK USD 8) COMMISSION OF 2% TO SHOW ONLY ON BILL OF EXCHANGE 9) INVOICE NO.: 12346 提示：上述来证在发票和汇票的金额上作出了与常规不同的规定。 通常，发票中显示佣金而汇票中不显示(如第二题) 。本证要求发票不 显示佣金而汇票中显示佣金。 在汇票中显示佣金并不是在金额上加上佣 金，而是在汇票中注明汇票金额已扣除 2%佣金。如果汇票金额含 2%的 2%的佣金。 佣金，就与发票金额相等，造成汇票金额大于信用证金额。这本身是 UCP500 规定所不允许的，另外在实际中形成买方支付两个 本文来源：https://www.wddqw.com/doc/c5a4afae6b0203d8ce2f0066f5335a8102d2663b.html