任务１：根据所给条件，制作符合要求的汇票习题四：汇票制作一、思考题：1.什么是汇票？其当事人有哪几个？2.汇票的付款时间主要有几种记载方法？3.信用证项下的汇票的出票条款，应表示什么内容？4.如果信用证未明确规定谁为汇票支付人，怎样缮制？5.在填制汇票金额时，应注意什么问题？二、操作题：1.根据下列资料填制汇票：资料如下：1)ISSUING BANK : BANK OF CHINA ,SINGAPORE2)L/C NO. 12234 DATED APRIL 2ND,20033)L/C AMOUNT: USD 9900.004)EXPIRY DA TE : MAY 31ST ,20035)B/L DATED MAY 5TH ,20036)APPLICANT: OVERSEAS TRADE COMPANY, SINGAPORE7)BENEFICIARY: ZHEJIANG TEXTILE IMPORT AND EXPORTCORPORATION8)WE OPEN IRREVOCABLE DOCUMENTARY CREDIT A V AILABLEBY NEGOTIATION AGAINST PRESENTATION OF THE DOCUMEN TS DETAILED HEREIN AND OF BENEFICIARY’S DRAFTS IN DUPLICATE A T SIGHT DRAWN ON US .9)QUANTITY OF GOODS: 1000KGS NET10)UNIT PRICE: USD 9.00 PER KG CIF SINGAPORE11)INVOICE NO: 567892.根据下列资料填制汇票：资料如下：1)L/C NO.03/1234-B/128 DA TED JUNE 2, 20032)FROM: COMMERCIAL BANK OF KUWAIT3)ADVISING BANK: BANK OF CHINA ,HANGZHOU4)APPLICANT: NEAMAGENERAL TRADING & CONTRACTINGEST. KUW AIT5)AMOUNT: UAD20000.006)BENEFICIARY: ZHEJIANG CHEMICALS IMPORT & EXPORTCORPORATION7)WE OPEN THIS IRREVOCABLE DOCUMENTARY CREDITFA VOURING YOURSELVES FOR 97% OF THE INVOICE V ALUEA V AILABLE AGAINST YOUR DRAFT AT SIGHT BYNEGOTIATION WITH ADVISING BANK ON US.8)QUANTITY OF GOODS: 1000KGS NET9)UNIT PRICE: USD 20.00 PER KGS CIFC3 KUWAIT10)INVOICE NO: 124693.根据下列资料填制汇票：资料如下：1)L/C NO. A-12B-34C DATED NOV.11, 20022)ISSUING BANK : ISREAL DISCOUNT BANK OF NEW YORK,NEW YORK BRANCH3)APPLICANT: THE ABCDE GROUP, INC.4)BENEFICIARY: ZHEJIANG TEXTILES IMPORT&EXPORTCORPORATION5)AMOUNT: USD4890.006)COVERING: 100% COTTON CUSHIONS7)OTHER TERMS AND CONDITIONS: INVOICE NOT TO SHOWANY COMMISSION BUT TO SHOW TOTAL CFR NEW YORK USD5500.008)COMMISSION OF 2% TO SHOW ONL Y ON BILL OF EXCHANGE9)INVOICE NO.: 12346提示：上述来证在发票和汇票的金额上作出了与常规不同的规定。

通常，发票中显示佣金而汇票中不显示（如第二题）。

本证要求发票不显示佣金而汇票中显示佣金。

在汇票中显示佣金并不是在金额上加上佣金，而是在汇票中注明汇票金额已扣除2%佣金。

如果汇票金额含2%的佣金，就与发票金额相等，造成汇票金额大于信用证金额。

这本身是UCP500规定所不允许的，另外在实际中形成买方支付两个2%的佣金。

实训三：制作汇票一、根据合同资料用英文缮制汇票。

1. 出口商公司名称:SHANGHAI JINHAI IMP& EXP CORP. LTD.2. 进口商公司名称: ANTAK DEVELOPMENT LTD。

3. 支付方式：20%T/T BEFORE SHIPMENT AND 80% L/C AT 30 DAYS AFTERSIGHT4. 装运条款: FROM SHANGHAI TO SINGAPORE NOT LATER THAN SEP. 30,20055. 价格条款: CFR SINGAPORE6. 货物描述: MEN’S COTTON WOVEN SHIRTS货号/规格装运数量及单位总金额毛重/净重(件) 尺码1094L 700DOZ USD19180.00 33KGS/31KGS68*46*45CM286G 800DOZ USD31680.00 45KGS/43KGS72*47*49CM666 160DOZ USD5440.00 33KGS/31KGS68*46*45CM包装情况: 一件一塑料袋装,6件一牛皮纸包,8打或10打一外箱.尺码搭配: 1094L: M L XL3 3 4=10打/箱286G: M L XL1.5 3 3.5=8打/箱666: M L XL1.5 3.5 3=8打/箱7. 唛头由卖方决定(要求使用标准化唛头)8. L/C NO. 123456 DA TED AUG.18, 2005 ISSUED BY BANK OF CHINASINGAPORE BRANCHADVISING BANK: BANK OF CHINA, SHANGHAI9. 船名: HONGHE v. 188 B/L DATED: 2005年9月20日10. S/C NO. 00SHGM3178B DA TE AUG. 2, 200511. INVOICE NO. SHGM70561二、根据下列资料制作汇票。

(一)信用证FROM: VOLKSBANK SCHORNDORF, HAMBURG, GERMANYTO: BANK OF CHINA, HEBEI BRANCHForm of Doc. Credit *40 A: IRREVOCABLEDoc. Credit Number *20: 06-4-1520Date of Issue 31C: 2008/11/18Expiry *31 D: DATE 2009/01/18 IN THE COUNTRY OF BENEFICIARYApplicant *50: LUCKY VICTORY INTERNA TIONALSTUTTGART STIR. 5,D-84618, SCHORNDORF, GERMANYBeneficiary *59: HEBEI MACHINERY IMP. AND EXP. CORP (GROUP)，720 DONGFENG ROAD，SHIJIAZHUANG CHINAAmount *32B: Currency USD Amount 67200.00Pos. / Neg. Tol. (%) 39A: 5/5Available with /by *41D: ANY BANK BY ACCEPTANCEDraft at ······ 42C: DRAFTS AT 30 DAYS SIGHT FOR FULLINVOICE V ALUEDrawee 42A: VOLKSBANK SCHORNDORF,HAMBURG,GERMANYPartial Shipments 43P: ALLOWEDTransshipment 43T: ALLOWEDLoading in Charge 44A: TIANJINFor Transport to 44B: HAMBURGLatest Date of Ship. 44C: 2009/01/03Descript. of Goods 45A: STAINLESS STEEL SPADE HEAD，ART. NO. S821/29099, 4500PCS, USD9.60 PER PC.，ART. NO. F807/22199, 2500PCS, USD9.60 PER PC.，AS PER S/C NO. 98HM23600256 DA TED NOV. 10, 2008.CIF HAMBURGDocuments required 46A:+SIGNED COMMERCIAL INVOICE IN TRIPLICATE.+FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER OF WIM BOSMAN BV, P. O. BOX 54064, NL-3008, JB HAMBURG, MARKED “FREIGHT PREPAID” AND NOTIFY APPLICANT.+GSP CERTIFICATE OF ORIGIN FORM A+PACKING LIST IN TRIPLICATE.+INSURANCE POLICY ISSUED TO THE APPLICANT, COVERING RISKS AS PER INSTITUTE CARGO CLAUSE (A) INCLUDING W AREHOUSE TO W AREHOUSE CLAUSE UP TO FINAL DESTINA TION AT SCHORNDORF, FOR AT LEAST 110 PCT OF THE CIF V ALUE, MARKED PREMIUM PAID, SHOWING CLAIM PAYABLE IN GERMANY.Additional Cond. 47A :+A HANDING FEE OF USD 80.00 WILL BE DEDUCTED IF DISCREPANCY DOCUMENTS PRESENTED.+ALL DOCUMENTS MUST BE IN ENGLISH.+ALL DOCUMENTS INDICATING THIS L/C NUMBER. Presentation Period 48: DOCUMENTS TO BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN THE VALIDITY OF THE CREDIT.Details of Charges 71B: ALL BANKING CHARGES AND EXPENSES OUTSIDE THE ISSUING BANK ARE FOR BENEFICIARY’S ACCOUNT.（二）补充资料：发票号码：06HM236-22 发票日期：2008年12月25日签发人:王芳提单号码：CANEI29-30554 提单日期：2008年12月30日签发人:王燕保险单签发日期：2008年12月29日船名：BUSSAN SENATOR V. 872W 装运港：天津港集装箱：1×20’ FCL CY/CY，集装箱号：HJCU874765-4，封号：053288，普惠制产地证号：SJZ9/80060/0010，签发日期：2008年12月25日,出口商声明日期：2008年12月25日, 手签员：王芳海运费：USD1500.00，净重：7.20KGS/ BUNDLE，毛重：7.60KGS/ BUNDLE，每5个一捆（BUNDLE），共1400捆，尺码：（64×18×11）CM/BUNDLE唛头：LUCKY/06HM23600256/HAMBURG/NO. 1-1400凭Drawn under信用证或购买证第号L/C or A/P No.日期年月日Dated按息付款Payable with interest @号码中国石家庄年月日No. Exchange for 200…见票（本汇票之副本未付）付At ( Second of exchange being unpaid )Pay to the order of 或其指定人金额the sum of此致To。