国际结算上机实验素材二——汇款业务
一、汇款申请书的审核
2003年3月8日，CHINA NAT. METALS & MINERALS I/E CORP.向中国农业银行广州市分行提交下面这张汇款申请书，汇出行按所给问题审核汇款申请书。 (1)汇款方式 (2)汇款人公司名称 (3)收款人公司名称、地址 (4)汇款金额 (5)款项用途 (6)银行费用由哪方支付 电汇(T/T) CHINA NAT. METALS & MINERALS I/E CORP. United Trading Company Hong Kong\\70 Wing Tai Road, Chai Wan Hong Kong HK Dollars 20,000.00 COMM. （佣金）UNDER S/C NO. CT0011-01 收款人 HK Dollars 20,822.51 计算过程：直接标价法下，客户卖出港币现钞（用银行(7)汇款当日港币现钞价为报出的买入价，即1.0553），得到人民币；再从银行买105.53/91，港币现汇价为入港币现汇（用银行报出的卖出价，即1.0987）；两者109.46/87，汇款人应提交多的差价为应多付出的人民币数量，用现钞汇率进行换算，少港币现钞给银行 即得到应多提交的港币现钞数。计算过程如下： (1.0987-1.0553)×20000/1.0553=822.51港币 1、有关电汇汇款的一切电文，本行可用显白言语、暗码或密码发出，对于代理行或同业之一切错误、疏忽或过失，本行概不负责。 2、倘因下列情况而引致之任何损失，包括：款项交付或通知延误，书函、电报或其他文件在寄发或传送途中遗(8)银行在哪些情况下可免责 失、残缺、错误、遗漏、中断或延误，代理行或同业之行为，战争，检查，封锁，叛变或骚乱，本地或外国政府或其他行政机构所实施之一切法律、规令、条例、管制及其他难以控制之事故，或由于收到时误解，本行概不负责。 3、如汇款系代汇款人寄出，本行不负邮误之责。 1、国际收支申报表 (9)在我国现行外汇管理规定2、贸易进口付汇核销单 下，汇款人办理汇款业务时应3、进口付汇备案表 注意哪些事项 4、汇款有效凭证（正本合同、发票、进出口货物报关单、运输保险单据）
二、电汇中的汇款电文
（一）汇出行与汇入行根据电汇中所给汇出汇款和汇入汇款电文，将汇款业务指示内容填列出来。
审核内容 电文一 HONGKONG AND SHANGHAI BANKING CORPORATION LTD. HONG KONG THE AGRICULTURAL BANK OF CHINA GUANGZHOU DATE: 8TH JUNE 8TH JUNE 电文二 电文三 (1)汇出行 Midland Bank Ltd., London BANK OF AMERICA, NEW YORK INDUSTRIAL AND COMMERCIAL BANK OF CHINA，GUANGDONG BRANCH 14 OCT TEST 87593 OUR REF TT10908-04 PLS PAY USD38,000.00VALUE 14, OCT. GUANGDONG CEREALS OIL AND FOODSTUFFS I/E GROUP CORP VIA A/C NO.310910079 BEING PROCEEDS UNDER S/C NO.CT89768 (2)汇入行 BK OF CHINA (3)发电日期 990712 180TT09266 990712:50, USD31,681.00 Huayu Engine Manufacturing Co. Ltd (4)密押、汇款编 TEST 2876A OUR REF 号 TT200498 PLS PAY (5)汇款金额、起HKD34000. VALUE 8 息时间 JUNE PRECISION PHOTO EQUIPMENT LTD. JINXING BUILDING 22 GUANGZHOU (6)收款人 (7)附言 COMM. UNDER S/C NO. Contract GH680-23/ 87364 BEN HONGKONG AND SHANGHAI BANKING CORPORATION LTD. HONG KONG WE HAVE CREDITED YOUR ACCOUNT WITH US. United Prosperity Enterprise, Inc, Tortol; British Virgin Islands (8)汇款人 WIN FOOD CO. LTD. (9)头寸划拨 REIBURSE WITH BK OF CREDITED YOUR H.O. NKY NY ACCOUNT.
(接第(一)题) （二）中国农业银行广州市分行接受CHINA NAT. METALS & MINERALS I/E CORP.的汇款申请，于2003年3月8日发送汇款电文。其中，汇入行是PO SANG BANK LTD. , HONG KONG，汇出行在汇入行开立有港币存款账户，费用由受益人承担。
FM: THE AGRICULTURAL BANK OF CHINA Guangzhou Branch TO: PO SANG BANK LTD. , HONG KONG DATE：Mar,8th,2003 TEST OUR REF NO. TT96785 NO ANY CHARGES FOR US PAY HK Dollars 20,000.00 VALUE 8 March TO United Trading Company Hong Kong FOR CREDITING ACCOUNT NO. MESSAGE all charges are to be borne by beneficiary ORDER CHINA NAT. METALS & MINERALS I/E CORP. COVER please debit our account with you (接第(一)题) （三）中国农业银行广州市分行采用SWIFT MT100汇款格式，将电报内容输入电脑发送至汇入行PO SANG BANK LTD., HONG KONG。 TO: PO SANG BANK LTD., HONG KONG FM: THE AGRICULTURAL BANK OF CHINA MT100 CUSTOMER TRANSFER :20 TRANS REF NO. :32A VAL/CUR/AMOUNT :50 ORDERING CUSTOMER. :52A ORDERING BANK. :53A SENDER'S CORRESPONDENT BANK. :54A RECEIVER'S CORRESPONDENT BANK. :59 BENEFICIARY :70 DETAILS OF PAYMENT :71A DETAILS OF CHARGES :72 BANK TO BANK INFORMATION : TT96785__ :030308(起息日) HK Dollars 20,000.00 : CHINA NAT. METALS & MINERALS I/E CORP. : THE AGRICULTURAL BANK OF CHINA : : PO SANG BANK LTD., HONGKONG : United Trading Company Hongkong. : COMM. UNDER S/C NO. CT0011-01 : all charges are to be borne by payee :debit our our account with you 三、信汇中的委托书和支付授权书
（一）汇出行Industrial and Commercial Bank of China, Shangdong根据业务内容，填写支付授权书。
①Date:15 Sept., 2002；②Paying Bank: Hongkong and Shanghai Banking Corp. Ltd., Hong Kong; ③Ref No. MT28376; ④Amount: HKD30,000.00；⑤Cover: Please debit our A/C with you；⑥Message: Commission under S/C NO.FB9768；⑦Payee: Win Food Company, Ltd., Hong Kong；⑧Remitter: Shangdong Cereals Oil & Foodstuffs I&E Group Corp.
Industrial and Commercial Bank of China Shangdong PAYMENT ORDER Date: 15 ， Sept. ， 2002 TO: Hongkong and Shanghai Banking Corp. Ltd., Hong Kong No. of payment order No. MT28376 To be paid or credited to Win Food Company, Ltd., Hong Kong Amount HKD30,000.00 Amount in words: HK dollars thirty thousands only By order of Shangdong Cereals Oil & Foodstuffs I&E Group Corp. Remarks x You are authorized to debit our account with you. □ We have credited your A/C with us. □ Funds remitted to you via Industrial and Commercial Bank of China
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