【正文】 實務(wù)操作題 （ 2）根據(jù)下述內(nèi)容分別作出背書、承兌和保證行為 . 一張 A公司出具的以 B公司為受票人 C公司為收款人并轉(zhuǎn)讓給 D銀行辦理托收的匯票在 2022年 2月 26日獲承兌后于同一天得到 E銀行的擔(dān)保。 劃線支票 只能委托銀行收款入賬，不能提現(xiàn)。 Crossed cheque: A crossed cheque is a cheque with two parallel lines marked on its face. The amount of a crossed check must be credited into the holder’ bank account, and can not be cashed over the counter of drawee bank. Essentials to a check word “check” clearly indicated unconditional order in writing of the paying bank ’s signature 5. Place and date of issue of the paying bank 7. A sum certain in money of the payee 支票的特點 支票的出票人必須具備一定條件。如果是連帶又擔(dān)獨負(fù)責(zé)，在本票遭到拒付時，持票人可以對每一個出票人逐個進(jìn)行控告，也可對其中的兩人和全體一起起訴。 如果申請人倒閉， 開證行 是否要付款？ 本票的種類 商業(yè)本票 在國際貿(mào)易上，遠(yuǎn)期本票一般使用于出口的買方信貸。 A sum certain in money。 place and date of issue。 Name of the payee。The word “promissory note” clearly indicated。 貼現(xiàn)舉例：一張見票后 90天付款、票面金額 8000美元匯票已被承兌，承兌日為 4月 1日，持票人要求于承兌當(dāng)日貼現(xiàn)。 議付行作為票據(jù)正當(dāng)（善意）持票人，權(quán)利應(yīng)最優(yōu)。 付過對價持票人 對價是指可以支持一項簡單交易（或合約）之物，如貨物、勞務(wù)、金錢等。 PLC系英語 Public Limited Company的縮寫。 有限責(zé)任公司，股東以其出資額為限對公司承擔(dān)責(zé)任。 guarantee（保證） performed by a person (guarantor保證人 ) other than the original debtors of the bill to sign on a bill promising to assume the same liability as that of the guaranteed（被保證人） . 就是非票據(jù)義務(wù)人為票據(jù)義務(wù)承擔(dān)保證 .其目的是為了增強票據(jù)的可接受性 . Exchange for US$10, New York ,10th Aug, 2022 At 60 days after sight pay to Brown amp。 必須在法定期限內(nèi)發(fā)出退票通知 。追索權(quán)是指持票人向出票人或向前手追回票款的行為。持票人請求公證人作成拒絕證書時，應(yīng)將匯票交出，由公證人持向付款人再作提示，仍遭拒付時，即由公證人按規(guī)定格式作成拒絕證書，連同匯票交還持票人。持票人在行使追索權(quán)以前將對方拒付通知前手。 payment (payment in due course)（正當(dāng)付款） performed by drawee or acceptor to pay to the holder in good faith(善意地 ) on or after maturity date. ? 付款人在付款時做到正當(dāng)付款，才能解除付款責(zé)任。 acceptance（承兌） performed by drawee before maturity to accept the order given to him by signing his name on the bill , then to deliver it back to holder for presentment again for payment on maturity. 承兌是指遠(yuǎn)期匯票的付款人，以其簽名表示同意按照出票人命令而付款的票據(jù)行為。 背書的種類 空白背書 blank endorsement (背書人只在匯票背面簽名 ,不載明被背書人 ) 記名背書 special endorsement (除背書人簽名外 ,在簽名上面寫 “ pay to the order of ⅹ ⅹ ” 限制性背書 restrictive endorsement pay to A only pay to A not transferable pay to A not to order 托收背書 endorsement for collection 即背書人注明其背書的目的只是委托被背書人代為取款 ,而不是轉(zhuǎn)讓匯票的所有權(quán) . “ Pay B or order for collection” A (signed) 只有持票人即收款人或被背書人才有權(quán)背書。只有收款人或被背書人才有權(quán)背書匯票。 issue（出票） performed by drawer to draw and sign a bill , then to deliver it to the payee. 出票包括兩個動作：一個是寫成匯票并在匯票上簽字；另一個是將匯票交收款人。 “付一不付二”條款。 匯票要載明一定的貨幣金額?！? 7. Tenor 匯票的付款期限 （ 1） Payable on demand見票即付 即期匯票 (即期匯票無須承兌 ) （ 2）遠(yuǎn)期匯票 有確切的付款日（稱為板期） on 6th fixed pay to …2022年 11月 6這一天 ,付給 見票后若干天 At 90 days after sight(見票后 90天 ) 出票后若干天 30 days after the date herein (出票日后 30天 ) 提單日后若干天 按上述定義，信用證 也可以不經(jīng)客戶申請， 有開證銀行根據(jù)自身 業(yè)務(wù)需要，自行向受 益人開立。這種匯票，收款人無需背書，僅憑交出即可轉(zhuǎn)讓。這類匯票在收款人這一欄里總有“ order”這個單詞，其意思是“可由收款人指定的人收款”。即收款人只限于某一具體人或某一單位或某一金融機構(gòu)，這類匯票不能轉(zhuǎn)讓流通。 票據(jù)是否成立是以出票地法律來衡量的。票據(jù)必須經(jīng)出票人簽字才能成立。例 如果 ABC公司供應(yīng)的貨物符合合同，支付給該公司金額 10 000美元 無效匯票。 匯票是無條件的書面付款命令，匯票上行文遣詞不能附加任何條件，如匯票上不能寫“在商品品質(zhì)達(dá)標(biāo)的情況下才付款”等含有有條件的限制性文句。 匯票 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 to the order of ,a specified person, of to bearer. ◆ A bill of exchange must include the following contents: － the term “bill of exchange” expressed in the language in drawing up the instrument － An unconditional order to pay a determinate sum of money － The name of the person to whom or to whose order payment is to be made － A statement of the date and of the place where the bill is issued － The maturity date of the bill － The place of payment is to be made － Signature of drawer (Geneva Convention on the Unification of the Law Relating to Bills of Exchange and Promissory Notes in 1930) Essentials 必要事項 Nonessentials 可任意記載事項 Absolute essentials 絕對必要事項 Relative essentials 相對必要事項 for US$100,000 Shanghai, 3rd June ,2022 At sight pay to A Co. or order the sum of U S dollars one hundred thousand only Drawn under S/C covering goods shipped from shanghai to New York