第二节-汇票一、汇票的定义.ppt

第二节汇票
一、汇票的定义
汇票(Bill of Exchange/Exchange/Draft):出票人签发的,委托付款人在见票时或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。
汇票是国际结算中运用最广泛的金融票据
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A Bill of exchange is an unconditional order in writing, addressed by one person (drawer) to another (drawee), 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(payee),or to bearer”.
无条件的书面命令
出票人
付款人
即期(见票)
固定日期
确定的未来日期
××的指定人
收款人
持票人(来人)
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出票人
收款人
付款人
进口商
出口商
出票
提示
付款、承兑
出口商
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光票(Clean Bill)
跟单汇票(Documentary Bill)
1、出票人
2、附商业票据
银行汇票(Banker’s Draft)
mercial Draft)
二、汇票的种类
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3、付款日期
4、承兑人
即期汇票(Sight /Demand Draft)
远期汇票(Time / Usance Bill)
商业承兑汇票(Banker’s Acceptance Draft)
mercial Acceptance Draft)
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图例:英国定额汇票
汇票图样
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中国建设银行汇票样本
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中国工商银行承兑汇票样本
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Exchange for ￡ 5, 13th -Shanghai

At Thirty days after sight of this First of exchange (Second of the same tenor and date unpaid) pay to the order of B Co. the sum of five thousand pounds only
Drawn under Bank of Europe Irrevocable L/C dated 20th Nov 2006.
TO: pany, London
For pany, Shanghai
JIM
收款人名称
出票地和日期
汇票金额
付款期限
汇票的字样
确定金额
付款人名称和地点
出票人名称和签字
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出票条款(Drawn Clause)
如果采用信用证支付方式,一般应列明某日某行某信用证,如“Drawn under xxx Bank L/C NO. xxx dated xxx”。
如果采用托收,填写“For collection”
L/C
collection
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