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上机2：汇票的练习
操作1：阅读理解，根据汇票内容填写（汇票为课本第53-54三份样本任选其一）：（1）开证行名称（2）信用证号码（3）开证日期（4）出票人（5）付款人（6）受款人（7）付款期限（8）汇票大写金额（9）汇票号码
操作2 汇票的改错练习 汇票改错一
广东省华达食品有限公司按期收到香港abc公司的信用证，请根据以下信用证内容审核并修改。
FROM:KEANGTUNG PROVINCIAL BANK, HK TO: BANK OF CHINA, GUANGZHOU BRANCH, HONGKONG NOV.13, 1994 IRREVOCABLE DOCUMENTARY CREDIT NO.: 002-10358 ADVISING BANK: BANK OF CHINA, GUANGZHOU BRANCH BENEFICIARY: GUANGDONG HUADA FOOD CO., LTD
BEIJING ROAD, GUANGZHOU, CHINA APPLICANT: HONGKONG ABC CO.3/F GUANGTEX BUILDING TALKOKTSUI KOWLOON, HONGKONG AMOUNT: USD 14,200.00 EXPIRY DATE: JAN,15, 1995 DEAR SIRS: WE HEREBY ISSUE AN IRREVOCABLE DOCUMENT CREDIT IN YOUR FAVOR WHICH IS AVAILABE BY NEGOTIATION OF YOUR DRAFTS AT SIGHT DRAWN ON APPLICANT, FOR 100% INVOICE VALUE MARKED AS DRAWN UNDER THIS CREIT ACCOMPANIED BY THE FOLLOWING DOCUMENTS: SPECIAL CONDITIONS: ALL DOCUMENTS MENTIONING THIS CREDIT NUMBER, DOCUMENTS TO BE PREDENTED WIHTIN 15 DAYS AFTER DATE OF ISSUANCE OF THE TRANSPORT DOCUMENTS BUT WITHIN THE VALIDITY OF CREDIT.BILL OF EXCHANGE NO.002-10358
DATE:JAN,10.1995 EXCHANGE FOR USD 14,200.00 AT 15 DAYS AFTER SIGHT OF THIS FIRST OF EXCHANGE(SECOND OF EXCHANGE BEING UNPAID)
PAY TO THE ORDER OF KWANGTUNG PROVINCIAL BANK, HK THE SUM OF US DOLLARS FOUTTEEN THOUSAND TWO HUNDRED, DRAWN UNDER THIS CREDIT TO KWANGTUNG PROVINCIAL BANK,HK
HONGKONG ABC, CO.汇票改错二
广东省五矿进出口公司收到沙特阿拉伯的MIGHWLLI STEEL PRODUCTS CO.的信用证后，如期交货，请按其开来的信用证内容审核并修改该公司制单员制作的一份汇票。TO: BANK OF CHINA, GUANGDONG FM: ARAB NATIONAL BANK
P.O.BOX 18745 JEDDAH SAUDI ARABIA DEAR SIRS, KINDLY ADVISE BENEFICIARY’S M/S GUANGDONG METALS AND MINERALS I/E CORP.5 TIANHE ROAD, GUANGZHOU ,CHINA OF OUR OPENING WITH YOU AN IRREVOCABLE DOCUMENTARY CREDIT DATED 10 MARCH, 2002 IN THEIR FAVOR ON BEHALF OF M/S MIGHWLLI STEEL PRODUCTS CO.P.O.BOX 18741 JEDDAH SAUDI ARABIA FOR AMOUNT ABOUT USD 75,683.00 VALID IN CHINA UNTIL 20 MAY 2002, AVAILABLE WITH YOU BY PAYMENT AGAINST PRESENTATION OF BENEFICIARYS’ DRAFT AT 30 DAYS AFTER B/L DATE DRAWN ON OURSELVES AND MARKED DRAWN UNDER ARAB NATIONAL BANK CREDIT NO, 254LK254 5% COMMISSION MUST BE DEDUCTED FROM DRAWINGS UNDER THIS CREDIT.凭 信用证
ARAB NATIONAL BANK
Drawn under ………………………………………………………… L/C NO ……………………….日期 Dated 号码 NO,MARCH, 2002
……………………………...支取 Payable with interest @……..%……按….…息….… 付款
汇票金额 中国广州
USD75,683.00
GUANGZHOU CHINA……20….………………….Exchange for 见票………………………………日后(本汇票之副本未付)付交
AT……………………sight of this 30 DAYS
Pay to the order of
FIRST of Exchange(Second of Exchange being unpaid)
the sum of
BANK OF CHINA, GUANGDONG US DOLLARS SEVENTY FIVE THOUSAND SIX HUNDRED AND EIGHT THREE 此致
MIGHWLLI STEEL PRODUCTS CO.P.O.BOX 18742 JEDDAH, SAUDI ARABIA TO: ……………………………………………………………………………………………………………..操作3：填制汇票
请根据书本上信用证的样本填制汇票，具体见附件说明
凭
Drawn under 日期 Dated 号码 NO
信用证
………………………………………………………… L/C NO
……………………….……………………………...支取 Payable with interest @……..%……按….…息….… 付款
汇票金额 中国广州
GUANGZHOU,CHINA…20…..…….………………….Exchange for
见票………………………………日后(本汇票之副本未付)付交
AT……………………sight of this
Pay to the order of
FIRST of Exchange(Second of Exchange being unpaid)
the sum of
此致
TO: ……………………………………………………………………………………………………………...……………………………………………………………………………………………………………………..
