Ch2 第2节汇票、本.ppt

Ch2 第2节汇票、本票与支票 Bill of exchange Concept Essential items required in a bill of exchange Acts relating to a bill of exchange Classification of bills of exchange Practice of bills of exchange definition section 3, bill of exchange act, 1882,UK A Bill of exchange is an unconditional order in writing, addressed by one person to another, 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 the order of a specified person or to bearer. Essential items required in a bill of exchange Absolutely necessary items Relatively necessary items Items at will Acts relating to a bill of exchange 出票（Issue） 背书（Endorsement） 提示（Presentation） 承兑（Acceptance） 保证（Guarantee or Aval） 付款（Payment） 拒付（Dishonor） 追索（Recourse） 参加承兑和参加付款（Acceptance/Payment for honor) Classification of bills of exchange According to the drawer: Banker’s draft and trader’s draft According to the acceptor: Banker’s acceptance and trader’s acceptance According to the tenor Demand draft/sight draft and time/usance draft According to whether commercial documents are attached thereto Clean draft and documentary draft Exercises 1.The issue of a draft A draft for USD 100,000.00 is drawn by The American Exporter Co.,Ltd, Tampa, Florida, U.S.A on the French Issuing Bank, Paris, France payable at 60 days after sight to the order of ourselves dated 15 May., 2006 marked “Drawn under The French Issuing Bank,Paris, France L/C No.12345 dated 25 Feb., 2006.” 2.A draft indicates that “at 10 days from 11 may, 2006 pay to the order of A company…”, the maturity of the draft falls on ______ 3.A draft is partly shown as follows: exchange for GBP12,500.00 New York, 23 May 2006 at 60 days after B/L date 23/ May/2006 pay to the order of ourselves the sum of US dollars one thousand only. Suppose the accepted draft was discounted on 23 may, 2006 by the collecting bank, Bank of Asia, Lon