（二）客户提交汇票委托银行收款，银行对汇票有效性进行判断并给予客户建议。
汇票的无条件支付命令 有效/无效 建议 条件删除 条件删除 ⑴Pay to A Corp. two thousand US dollars providing 无效 the goods in compliance with sales contract No. 123. ⑵Pay to A Co. the sum of five thousand Sterling 无效 Pounds on condition that goods have been shipped on board before 23,December. ⑶At sight pay to the order of A Co. the sum of one 有效 hundred thousand Japanese Yen drawn against shipment of 20 bales of cotton from Guangzhou to Tokyo. ⑷At 30 days after sight pay to the order of Bank of 有效 China the sum of two hundred thousand US dollars drawn under LC No. 1234 issued by Bank of New York dated on 20, August, 2004. ⑸Pay to A Co. one thousand US dollars out of our No. 无效 345 account. ⑹Pay to A Co. three thousand US dollars plus interest 有效 at 5% from the date hereof to the date of payment. ⑺Pay to A Co. four thousand US dollars by ten 无效 installments. ⑻Pay to A Co. five thousand Sterling Pounds 无效 converted into US dollars equivalent. （三）根据所给条件填写汇票。 汇票项目 ⑴Date and place of issue ⑵Tenor ⑶Payee 汇票一 10/Jan./2004，Changsha one month after date 汇票二 17/Nov./2004,Tokyo At 90 days after sight 汇票三 25/Feb./2003Guangzhou on demand ， 不能采用特殊资金付款 应增加分期付款的次数、付款金额、付款时间的规定 应增加汇率 ⑷Amount ⑸Drawee ⑹Drawer Agricultural Bank of CREDIT SUISSE, China, Hunan TOKYO, BRANCH GBP21,350.00 J￥7,082,000.00 AAA Group Co., Ltd., London The Hunan Arts & Crafts Imp.& Exp. Company Drawn against 1000 boxes of glass brick from Changsha to London Bank of China, Guangdong Branch TOYOTA TSUSHO CORPORATION Drawn against LC No. 235GD201 issued by Bank of China, Guangdong Branch,dated 20/Oct., 2004 China National Animal By-products Imp.& Exp. Corp., Guangzhou USD34,486.78 First National Bank of Chicago China National Animal By-products Imp.& Exp. Corp., Guangzhou Branch Drawn against LC No. 2431/221 issued by First National Bank of Chicago, dated20/Dec.,2002 ⑺Drawn clause
1、汇票一： Exchange for GBP21,350.00 10th, Jan, 2004, Changsha (Amount in figure) (Place and date of issue) At one month after date sight of this First Bill of Exchange First (unpaid) (Tenor) pay to Agricultural Bank of China, Hunan or order the sum of TWENTY ONE THOUSAND THREE HUNDRED AND FIFTTY STERLING POUNDS (Amount in words) Drawn against 1,000 boxes of glass bricks from Changsha to London To AAA Group Co., Ltd., London For Hunan Arts & Crafts Imp. & Exp. Company Authorized Signature(s)
2、汇票二： Exchange for JY7,082,000.00 17th, Nov., 2004, Tokyo Drawn under against LC No. 235GD201 issued by Bank of China, Guangdong Branch,dated 20/Oct., 2004 At 90 days after sight of this First Bill of Exchange(Second unpaid) pay to or order CREDIT SUISSE,TOKYO, BRANCH the sum of SEVEN MILLION EIGHTY TWO THOUSAND JANPANES YEN To Bank of China, Guangdong Branch For TOYOTA TSUSHO CORPORATION Authorized Signature(s)
3、汇票三： Exchange for USD34,486.78 25TH, Feb., 2003, Guangzhou At On demand sight of this Second Bill of Exchange (First unpaid) pay to China National Animal By-products Imp.& Exp. Corp., Guangzhou or order the sum of THIRTY FOUR THOUSAND FOUR HUNDRED AND EIGHTY SIX US DOLLARS AND SEVENTY EIGHT CENTS Drawn against LC No. 2431/221 issued by First National Bank of Chicago, dated20/Dec.,2002 To First National Bank of Chicago For China National Animal By-products Imp.& Exp. Corp., Guangzhou Branch Authorized Signature(s) （四）GUANGDONG IMP. & EXP. CORPORATION提交一张远期汇票委托银行收款，付款人承兑汇票后在票面加盖承兑章。根据所给汇票和条件在表格中计算并填写汇票到期日。
Exchange for USD60,234.00 Guangzhou, 20th, Mar., 2003 D/A At 30 days after sight of this First bill of exchange(Second unpaid) Pay to the order of The Construction Bank of China the sum of US DOLLARS SIXTY THOUSAND TWO HUNDRED AND THIRTY FOUR ONLY Drawn against shipment of 20 cartons of Cashmere Coats from Guangzhou to New York for collection To ARRON FERER & SONS CO. For and on behalf of 909 ABBOTT DRIVE DMAHA GUANGDONG IMP. & EXP. CORPORATION MEBRASKA 68102 USA ____________________________________ Authorized Signature(s) ACCEPTED 28TH, Mar., 2003 Payable at Bank of America For ARRON FERER & SONS CO. ____________Signature
汇票期限 ⑴At 30 days after sight ⑵At 30 days from sight ⑶At 30 days after date ⑷At 60 days after date ⑸At one and half a month after date 4月27日 4月26日 4月19日 5月19日 5月5日 到期日
（五）根据条件进行汇票的转让并加注必要的背书。 1、收款人将汇票记名背书转让给D Company，D Company空白背书转让给E Company，E Company交付转让给F Company，F Company限制背书转让给G Company。假设收款人公司有权签字人为李华，D Company有权签字人为John，E Company有权签字人为Mary，G Company有权签字人为Annie。 收款人写法 Pay to the order of A Company 第一次转让 第二次转让 第三次转让 第四次转让 Pay to G Company only For: F Company Annie 交付 _______ Pay to the order of For: 交付 D Company D Company deliver For: A Company Signed:John Signed: 李华 交付 交付 _______ 交付 _______ Pay to bearer Pay to A Company _______ only
2、一笔托收业务中，出口公司为广州市A公司，有权签字人为张品，托收行为中国工商银行广东省分行，有权签字人为李源，代收行为美国花旗银行，进口公司为美国B公司。
⑴开立己收汇票，收款公司空白背书转让给托收行，托收行记名背书给代收行。
Exchange for USD49,271.00 Guangzhou,2nd, Oct., 2003 At ****** sight pay to ourselves or order the sum of FORTY NINE THOUSAND TWO HUNDRED AND SEVENTY ONE US DOLLARS To B Company For :A Company, New York Guangzhou,China 张品 Authorized Signature(s)
汇票背面
For :A Company, Guangzhou,China 张品 Pay to CITI Bank of America for collection For Industrial and Commercial Bank of China, Guangdong 李源
⑵汇票以托收行为指示性抬头，托收行记名背书给代收行。 Exchange for USD49,271.00 Guangzhou,2nd, Oct., 2003 At ****** sight pay to Industrial and Commercial Bank of China, Guangdong or order the sum of FORTY NINE THOUSAND TWO HUNDRED AND SEVENTY ONE US DOLLARS To B Company For :A Company, New York Guangzhou,China 张品 Authorized Signature(s)
汇票背面 Pay to Citi bank of America for collection For Industrial and Commercial Bank of China, Guangdong 李源
（六）汇票收款人A Company委托银行向汇票付款人B Company London提示汇票承兑时，付款人根据所给条件在汇票上进行承兑，银行审核承兑汇票。
1、付款人于3月26日在汇票左面作出普通承兑。
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