国际结算工具票据概述.PPT

第一章 国际结算工具第一节 票据概述 票据的定义：是由出票人签发，具有法定格式，约定由自己或指定他人无条件支付一定金额的可以转让流通的有价证券。 票据的性质——设权性，要式性，无因性，文义性，金钱性，返还性，提示性，流通转让性 票据流通转让的特点：票据转让不必通知原债务人；善意并付对价的受让人的权利不受前手权利缺陷的影响 票据的功能 汇兑功能 支付功能 信用功能 票据法的法系：《英国票据法》，《日内瓦统一法》 票据的当事人 出票人（DRAWER） 付款人（DRAWEE） 收款人（PAYEE） 背书人（ENDORSER） 承兑人（ACCEPTOR） 保证人（GUARANTOR） 持票人（HOLDER）——付对价持票人（HOLDER FOR VALUE），正当持票人（HOLDER IN DUE COURSE） 票据权利与票据义务 票据权利的含义及特征——证券性，单一性，二次性 票据权利的种类——主票据权利，副票据权利，辅助票据权利 票据义务的含义及特征——单向性，连带性，双重性 票据义务的种类 票据抗辩 第二节 汇票的必要项目 一、汇票的定义 二、汇票的必要项目： 1、汇票字样（bill of exchange, draft) 2、无条件支付命令，即支付命令不得以其他行为或事件为条件，否则视为无效。 (1)pay to ABC Co. providing the goods they supply are complied with contract the sum of ten thousand US dollars. (2)pay to ABC Co. out of the proceeds in our No.1 account the sum of one thousand US dollars (3)pay to ABC Co. or order the sum of ten thousand US dollars and debit same to applicant’s account maintained with you (4)pay to A bank or order the sum of ten thousand US dollars drawn under L/C No.1234 issued by B bank, New York dated on 14th August 2007 3、收款人名称 限制性抬头：pay to John Smith only, pay to John Smith not transferable 指示性抬头:pay to John Smith or order , pay to John Smith , pay to the order of John Smith 来人抬头:pay to bearer 4、确定金额 带有利息 (1)pay to the order of AA Co. the sum of one thousand US dollars plus interest (2)Pay to the order of ABC Co. the sum of one thousand US dollars plus interest calculated at the rate of 6% per annum from the date hereof to the date of payment (3)Pay to ABC Co. or order the sum of US dollars plus interest calculated at the rate of 5% 分期付款 Pay to the order of ABC Co. the sum of one thousand US dollars by installments At 100 days after date pay to the order of ABC Co. the sum of one thousand US dollars by ten equal consecutive monthly installments 支付等值其他货币 Pay to the order of ABC Co. the sum of one thousand US dollars converted into sterling equivalent Pay to the order of ABC Co. the sum of one thousand US dollars converted into sterling equivalent at current rate of