一、汇票（一）客户向银行提交汇票，按汇票必要项目和所给问题对其进行审核和处理。
1.托收中的汇票2.信用证中的汇票ACCEPTED 14, April, 2004For Midland BankLtd.,LondonSignedDue 13, July,2004①⑤③Exchange for GBP56,400.00 Guangzhou, 5, April, 2004④②⑦At 90 days after sight pay to the order of ourselves⑤the sum of Sterling Pounds Fifty Six Thousand Four Hundred onlyDrawn under Documentary Credit No. 57982 issued by Midland Bank, dated 10, March, 2004⑥⑧To Midland Bank Ltd., For Guangzhou Textiles HoldingsLondonAuthorized Signature(s)托收中的汇票信用证中的汇票(1)汇票字样 Bill of exchange Exchange for(2)无条件支付命令 Pay to Pay to(3)出票地点和日期 New York7,May,2003Guangzhou5，April，2004(4)付款时间见票即付付款人见票后90天(5)付款金额 USD250，000大小写不一致GBP56,400.00大小写一致(6)付款人名称和付款地点China,Guangdong, IMP, Corp.GuangzhouMidland Bank Ltd.,London(7)收款人名称 Bank of America N.T.&S.A.Ourselves(Guangz hou Textiles Holdings)(8)出票人名称和签字 Novus International PTELtd., New York无签字Guangzhou TextilesHoldings无签字(9)提示次数一次两次(10)问题①2003年5月7日有什么作用（托收中的汇票）？②“Due 13, July,2004”是什么时间（信用证中的汇票）？可确定出票人再签发汇票时有无行为能力，若出票时已宣告破产，则票据不成立；可用来计算汇票的到期日及利息的起算日等；可确定有些汇票提示获追索的有效期限，因这个有效期限往往自出票日起算到期日(11)汇票在法律上生效，以哪国法律为准？美国中国(12)汇票的转让和转让方式非转让背书转让背书(13)若收款人遭到拒付，在追索时应注意哪些事项？做退票通知、拒绝证书（有效期内）、无追索权的不追索、保证票据合法做退票通知、拒绝证书（有效期内）、无追索权的不追索、保证票据合法(14)汇票出票后、未承兑前，Midland 不是（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客户提出建议。
（三）根据所给条件填写汇票。
1.汇票一：Due 10,Jan,2004Exchange for GBP21,350.00 Changsha , 10 , Jan, 2004At one month after date sight of this First Bill of Exchange (Second unp pay to Agricultural Bank of China, Hunan or orderthe sum of GBP Twenty One Thousand Three Hundred and Fifty onlyDrawn against 1 000 boxes of glass bricks from Changsha toLondonTo AAA Group Co., Ltd., London For Hunan Arts & Crafts Imp.& Exp.CompanyAuthorized Signature(s)2.汇票二：Exchange for J￥7,082,000.00 Tokyo 17th , Nov , 2004Drawn under LC No. 235GD201 issued by Bank of China, Guangdong Branch, dated 20/Oct., 2004At 90 days after sight of this First Bill of Exchange(Second unpaid)pay to CREDIT SUISSE,TOKYO, BRANCH or orderthe sum of Japanese Yen Seven Million Eighty Two Thousand onlyTo Bank of China, Guangdong Branch For TOYOTA TSUSHO CORPORATIONAuthorized Signature(s)3.汇票三：Exchangefor USD34,486.78Guangzhou , 25th , February 2003 At***sight of this Second Bill of Exchange (First unpaid)pay to China National Animal By-products Imp.& Exp. Corp., Guangzhou or orderthe sum of U.S dollar thirty four thousand four hundred and eighty six point seven eightDrawn under LC No. 2431/221 issued by First National Bank of Chicago, dated 20/Dec.,2002To First National Bank, Chicago For Guangzhou, China National Animal By-products Imp.& Exp. Corp., 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 USD 60,234.00 Guangzhou, 20 , Mar 2003 D/A At 30 days after sight of this First bill of exchange(Second unpaid) Pay to the order of Construction Bank of Chinathe sum of US DOLLARS SIXTY THOUSAND TWO HUNDRED AND THIRTY FOUR ONLYDrawn against shipment of 20 cartons of Cashmere Coats from Guangzhou to New York for collectionTo ARRON FERER & SONS CO. 909 ABBOTT DRIVE DMAHA MEBRASKA 68102 USAFor and on behalf ofGUANGDONG IMP. & EXP.CORPORATIONAuthorized Signature(s) ACCEPTED28, Mar., 2003Payable at Bank of AmericaFor ARRON FERER & SONS CO.Signature（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。
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。
(1)开立己收汇票，收款公司记名背书转让给托收行，托收行空白背书给代收行。
Exchange for USD49,271.00 Guangzhou , 2, Oct., 2003At ****** sight pay to ourselves or orderthe sum of forty-nine thousand and two hundred seventy one USD To B Company New YorkFor A CompanyGuangzhou, China 张品 Authorized Signature(s)汇票背面(2)汇票以托收行作为指示性抬头，托收行记名背书给代收行。
Exchange for USD49,271.00 Guangzhou , 2 , Oct., 2003At ****** sight pay to Industrial and Commercial Bank of China. Guangzhou Branch or orderthe sum of forty-nine thousand and two hundred seventy one USDTo B Company New YorkFor A CompanyGuangzhou, China张品Authorized Signature(s)汇票背面（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。
ACCEPTED26th March 2003FOR B Company London SIGNATURE Exchange for USD428,314.00Shanghai ,16,Mar. ,2003At 60 days after sight pay to the order of A Company the sum of Four Hundred Twenty Eight Thousand Three Hundred and Fourteen US dollarsTo B CompanyLondonFor C CompanyGuangzhou, ChinaAuthorized Signature(s)2.付款人于3月26日在汇票左面作出有条件承兑，条件为“货物抵达目的地付款”。