chapter2billofexchange(參考版)
2024-10-03 22:01本頁(yè)面
【正文】 ? In international market, after the acceptance of the time bill if the bearer or the holder wants to get cash before the bill is mature, he can e to the bank or discount house which are prepared to discount the bill by paying immediate cash for the bill at a little less than its face value,(票面價(jià)值 ) ., after deducting charges and interest based on the current rate of discount(貼現(xiàn)率 ), and then, will collect the full amount from the acceptor when the bill bees due. Discounting of bills of exchange 貼現(xiàn)業(yè)務(wù)既是票據(jù)買賣業(yè)務(wù) ， 也是資金融通業(yè)務(wù) of a bill of exchange Definition p29 The process of discounting a bill of exchange is as follows: Issue a bill, present it for acceptance accept it discount it present it for payment at maturity pay the amount pay the face value ? How to calculate the proceeds? ? Suppose an accepted bill for USD10000 falls due on , exporter takes it to a discount bank on . The discount rate is 10%. ? D=(Vxtxd)/360 ? D=discount interest ? V=face value of the bill () ? t=tenor (time) (80days) ? d=discount rate (10%) ? D=(10000x80x10%)/360= ? Net proceeds=USD()= ? 英鎊按一年 365天作為基本天數(shù)，美元、歐元?jiǎng)t按 360天作為基本天數(shù)。 可在匯票上做出，也可在粘單上做出。這種行為很少發(fā)生。這種行為很少發(fā)生。 According to the British Bills of Exchange Act, the recourse time is six years.《 英國(guó)票據(jù)法 》 規(guī)定 ， 保留追索權(quán)的期限為 6年 。charges for notice of dishonor and ， 利息 ， 做退票通知 ， 拒絕證書和其他必要費(fèi)用 。 The amount of recourse: The amount of bill。 ? (拒絕證書 ) ? Definition: ? 拒絕證書是由公證機(jī)關(guān)或其他有公證權(quán)的機(jī)構(gòu)或當(dāng)事人出具的證明退票事實(shí)的法律文件。 《 日內(nèi)瓦統(tǒng)一票據(jù)法 》 規(guī)定持票人未作通知或未及時(shí)通知，不喪失追索權(quán)，但因未及時(shí)通知，造成前手損失的，應(yīng)負(fù)賠償責(zé)任，其賠償金額以匯票金額為限。 ? 。 Payment （ 付款 ） Dishonor （ 拒付 ） ⑴ The reasons of dishonor ? Notice of dishonor ? ， ? 將退票事實(shí)通知其前手背書人 。西班牙為提示承兌當(dāng)日。 我國(guó) 《 票據(jù)法 》 規(guī)定：承兌期為 3日。 提示必須在規(guī)定的時(shí)限或規(guī)定的地點(diǎn)辦理 ， 若逾期未作提示 ，則出票人和全體背書人解除對(duì)
教學(xué)課件相關(guān)推薦
鄂ICP備17016276號(hào)-1