Chapter 4Bill of Exchange

1、Chapter 4 Bill of ExchangeChapter 4 Bill of Exchange匯票匯票 f一、Bill of Exchange /Draft/ExchangeBill of Exchange /Draft/Exchange匯票的定義 f二、Essentials of a bill of exchange匯票的要式項(xiàng)目f三、Acts of a bill of exchange匯票的票據(jù)行為 f四、Types of bill of exchangeTypes of bill of exchange匯票種類一、匯票一、匯票Bill of Exchange Bill of E

2、xchange /Draft/Exchange /Draft/Exchange fAs in the Bills of Exchange Act 1882 As in the Bills of Exchange Act 1882 fA bill of exchange is an A bill of exchange is an unconditionalunconditional order in writingorder in writing, addressed by , addressed by one personone person to to anotheranother, si

3、gned by the person giving , signed by the person giving it, requiring the person to whom it is it, requiring the person to whom it is addressed to pay addressed to pay on demand on demand or or at a fixed at a fixed oror determinable future time determinable future time a a sum certain sum certain i

4、n moneyin money to to or or to the order of a to the order of a specified person , specified person , oror to the bearer to the bearer. .匯票是由出票人向另一人簽發(fā)的，要求即期、定匯票是由出票人向另一人簽發(fā)的，要求即期、定期或在可以確定的將來(lái)的時(shí)間，向某人或其指定期或在可以確定的將來(lái)的時(shí)間，向某人或其指定人或持票人無(wú)條件地支付一定金額的書面命令。人或持票人無(wú)條件地支付一定金額的書面命令。 Three basic parties drawer出票人出票人draw

5、eePayee收款人收款人payer付款人付款人Present for paymentPresent for acceptanceissueNature: unconditional order in writing Basic three parties Tenor AmountHow to understand the definition of a bill of exchange?drawerdraweepayeeon demand/at sightfixed future timedeterminable future timeamount in figuresamount in w

6、ords二、二、 Essentials of a bill of exchange Essentials of a bill of exchange匯票匯票的基本項(xiàng)目的基本項(xiàng)目( (必要項(xiàng)目必要項(xiàng)目) )fThe word “Exchange”The word “Exchange”匯票字樣匯票字樣fAn unconditional order in writingAn unconditional order in writing無(wú)條件支付命令無(wú)條件支付命令 f Amount Amount 金額金額fTenor Tenor 付款期限付款期限f Date and place of Issue Da

7、te and place of Issue出票時(shí)間地點(diǎn)出票時(shí)間地點(diǎn)fName and address of the drawee Name and address of the drawee 付款人名稱地址付款人名稱地址fName or business entity of the payee Name or business entity of the payee 收款人名稱收款人名稱fDrawers signature(s)Drawers signature(s)出票人簽名出票人簽名specimen 樣本匯票字樣匯票字樣無(wú)條件支付命令無(wú)條件支付命令 金額金額Tenor 付款期限付款期限 出

8、票時(shí)間地點(diǎn)出票時(shí)間地點(diǎn)付款人名稱地址付款人名稱地址收收款人款人名稱地址名稱地址出票人出票人及及簽名簽名 An unconditional order in writing*Unconditional:Condition terms cannot be accepted.*Order: It must be expressed in command . *In writing: The bill must be in writing.須用須用祈使句型祈使句型：At_ sight pay to AAA Co. or order the sum of five thousand US dollars

9、 only.而不應(yīng)使用帶有而不應(yīng)使用帶有“I should be pleased if you would kindly pay”等虛擬文句。等虛擬文句。*Order:Correct writing * *Unconditional:Unconditional:Condition terms Condition terms cannot be accepted.cannot be accepted.f不允許出現(xiàn)任何限制支付的文句或附帶條件。f如“Pay to B Company one thousand US dollars after it makes a blank endorsement

10、不記名背書 on the back of the draft”f即不符合匯票的這一要式規(guī)定* *Unconditional:Unconditional:Condition terms Condition terms cannot be accepted.cannot be accepted.f若支付命令指示從某特定賬戶中支付款項(xiàng)，如“Pay B company the sum of one thousand US dollars from your N0.3 account”，f表明匯票款項(xiàng)的支付取決于該賬戶中是否有足夠的款額，所以該項(xiàng)命令違背了“無(wú)條件支付”要式規(guī)定。Make choice

11、of whether the following bills are acceptable or not. Mark “X” before acceptable or unacceptable you choose. Explain the reason how do you make the choice?(1) A bill shows : Pay to ABC Co. providing the goods in compliance with contract No. 123 the sum of one thousand US dollars. It is acceptable/ac

12、ceptable/unacceptableunacceptableX(2) A bill shows: Pay to ABC Co. the sum of ten thousand US dollars on condition that shipment of goods has been made. It is acceptable/unacceptable.(3) A bill shows: Pay from our No. 2 account to ABC Co. the sum of one thousand US dollars. It is acceptable/unaccept

13、able.XX(4) A bill shows: Pay to ABC Co. the sum of one thousand US dollars. It is acceptable/unacceptable.X Tenor Tenor 付款期限付款期限到期日計(jì)算口訣到期日計(jì)算口訣“算尾不算頭算尾不算頭；月為日歷月月為日歷月, ,月月之同日為到期日，無(wú)同日即月之同日為到期日，無(wú)同日即月之末日付款之末日付款；假日順延假日順延 ?！盿“At _ days after sight/date” 16, May 31, May，16 days； 1, June 30, June，30 days； 60

14、4614 the maturity date is 14, July.At 60 days sight,acceptance date is 15, May.b.“after _month(s)” At one month after 15 December15 December15th,January At one month after 31 Januaryone month31,January28,Februaryone monthName or business entity of the payee Name or business entity of the payee 收款人名稱

15、收款人名稱f1.Restrictive Order: this bill can not be transferred to any other person.限制性抬頭fPay to xxx only/not transferablef2.Demonstrative Order: this bill can be transferred to an other person by endorsement.指示性抬頭fPay to the order of xxx/ pay to xxx or orderf3.Payable to Bearer: this bill can be transf

16、erred to an other person by delivery.持票人抬頭fPay to bearer/pay to xxx or bearerAdditional Form Additional Form fPay this first bill of exchange (second being unpaid)付一不付二fReferee in Case of Need需要時(shí)的受托處理人fPlace of Payment 付款地點(diǎn)fInterest and interest rate 利息與利率fCurrency 用其他貨幣付款fWithout Recourse 無(wú)追索權(quán)fLimi

17、t of Time for Presentation 提示期限三、三、Acts of a bill of exchangeActs of a bill of exchange匯票匯票的票據(jù)行為的票據(jù)行為 p21-32 p21-32Act1 Issuance出票出票Act2 Endorsement背書背書Act3 Presentation提示提示Act4 Acceptance承兌承兌Act5 Payment: The act of paying /money paid付款付款A(yù)ct6 Dishonor拒付拒付Act7 Protest拒絕證書拒絕證書Act8 Notice of Dishonor退

18、票通知退票通知Act9 Right of recourse追索權(quán)追索權(quán)Act10 Acceptance for Honor參加承兌參加承兌Act11 Guarantee/Aval保證保證Act12 Discounting 貼現(xiàn)貼現(xiàn) Act1 Issuance出出票票 drawer出票人出票人draweePayee收款人收款人payer付款人付款人Present for paymentPresent for acceptanceissuestep 1: drawstep2: deliver DRAFT No. 30167577Exchange for_ _,_At_after sight of

19、this FIRST of Exchange (Second of Exchange is unpaid)Pay to _The sum of _To _ For _ （signature） USD 47,259.00Shanghai 20 April, 200-30 days the order of HUADONG EXPORT AND IMPORT CO., LTD.Rd,Shanghai China US Dollars Forty Seven Thousand Two Hundred Fifty Nine Only BANK OF SAIPAN,.Rd.,Tokyo,JapanBET

20、ERFORD DEVELOPMENT CO., LTD.Rd.,Shanghai China.Endorser has to sign on the back of the billMade for the whole amount of the draft背書指在票據(jù)背面或粘單上記載相關(guān)事項(xiàng)并簽章的票據(jù)行為。Act2 Endorsement: sign ones name on Act2 Endorsement: sign ones name on the back of the bill, check and so onthe back of the bill, check and so

21、on背書背書E En nd do or rs se em me en nt tP Pa ay y t to o A A B Ba an nk k f fo or r c co ol ll le ec ct ti io on n F Fo or r A A C Co o. ., , L Lo on nd do on nS Si ig gn na at tu ur re eC Co ol ll le ec ct ti io on nE En nd do or rs se em me en nt tP Pa ay y t to o A A C Co o. . o on n d de el li iv

22、 ve er ry y o of f B B/ /L L N No o. .1 12 23 3 F Fo or r A A C Co o. ., , L Lo on nd do on n S Si ig gn na at tu ur re e C Co on nd di it ti io on na al l_ _ _ _ _ _ _ _ _ _ _ _o on nl ly y / /n no ot t n ne eg go ot ti ia ab bl le eP Pa ay y t to o A A B Ba an nk kF Fo or r A A C Co o. ., , L Lo o

23、n nd do on n S Si ig gn na at tu ur re eR Re es st tr ri ic ct ti iv ve eD De el li iv ve er ry y; ;e en nd do or rs se em me en nt t F Fo or r A A C Co o. ., , L Lo on nd do on n s si ig gn na at tu ur re eB Bl la an nk kE En nd do or rs se em me en nt tP Pa ay y t to o t th he e o or rd de er r o

24、of f B B C Co o. . F Fo or r A A C Co o. ., , L Lo on nd do on n s si ig gn na at tu ur re eS Sp pe ec ci ia al lN Ne eg go ot ti ia ab bi il li it ty yW Wr ri it ti in ng gK Ki in nd ds sf fo or r a ac cc co ou un nt t o of f B B C Co o. .n no ot t t tr ra an ns sf fe er ra ab bl le eDifferences of

25、 5 kinds of endorsementfIf the payee of the Draft wants to negotiate the bill to BANK OF HONGKONG, please make a restrictive endorsement for it. f Pay to BANK OF HONGKONG OnlyfFor HUADONG EXPORT AND IMPORT CO., LTDf(signature) Act3 Presentment Act3 Presentment 提示提示提示是持票人對(duì)付款人現(xiàn)實(shí)地出示匯票，要求其承兌或者付款的法律行為。分為

26、提示承兌、提示付款A(yù)ct4 AcceptanceAct4 Acceptance承兌承兌 承兌是指經(jīng)持票人提示，付款人同意按出票人指示支付票額的行為。Acceptor engages, by signing his name across the face of the bill that he will pay when it falls due. So presentment for acceptance is legally necessary to fix the maturity date of a draft payable after sight. 承兌的類型：承兌的類型：f(1)

27、一般承兌(General Acceptance)。f毫無(wú)保留地同意，不附加任何條件f(2)限制性承兌(Qualified Acceptance)。f對(duì)該匯票另加條款而對(duì)該票之效力有所影響一般承兌一般承兌Valid acceptance requiresValid acceptance requiresf Accepted Accepted f Dated Dated f For A Co., Place For A Co., Placef （SignatureSignature）Qualified AcceptanceConditional acceptance有條件承兌Partial acc

28、eptance部分承兌Local acceptance限定地點(diǎn)承兌Qualified acceptance as to time限定時(shí)間承兌Conditional acceptanceConditional acceptance有條件承兌有條件承兌f Accepted Accepted f 1st June,200 1st June,200* *fPayable on delivery of B/L Payable on delivery of B/L f For A Co., London For A Co., Londonf （SignatureSignature）Partial acce

29、ptancePartial acceptance部分承兌部分承兌f Accepted Accepted f 1st June,200 1st June,200* *fP a y a b l e f o r a m o u n t o f P a y a b l e f o r a m o u n t o f GBP800.00 only GBP800.00 only f For A Co., London For A Co., Londonf （SignatureSignature）Local acceptanceLocal acceptance限定地點(diǎn)承兌限定地點(diǎn)承兌f Accepted A

30、ccepted f 1st June,200 1st June,200* *fPayable at the Hambros Bank Payable at the Hambros Bank and there only and there only f For A Co., London For A Co., Londonf （SignatureSignature）Qualified acceptanceQualified acceptance as to time as to time限定時(shí)間承兌限定時(shí)間承兌f Accepted Accepted f 1st June,200 1st Jun

31、e,200* *fPayable at 6 months after date Payable at 6 months after date f For A Co., London For A Co., Londonf （SignatureSignature）fIf the Drawee agree to accept the bill when he was presented on JUNE,200-, please make an acceptance for him. f Acceptedf JUNE,200-fFor BANK OF SAIPAN,Tokyo(signature) A

32、ct5 Payment: The act of paying Act5 Payment: The act of paying /money paid/money paid付款付款 n匯票到期時(shí)，持票人向付款人或承兌人提示付款，經(jīng)其正當(dāng)付款后，匯票即被解除責(zé)任Act of dishonor is a failure or refusal to make acceptance on or payment of a draft when presented.Dishonor for acceptanceDishonor for payment a usance draft to present fo

33、r acceptanceA sight draft: legal limitA usance draft: on due dateAct6 DishonorAct6 Dishonor拒付拒付 Act7 ProtestAct7 Protest拒絕證書拒絕證書 是由拒付地點(diǎn)的法定公證人作出證明拒付是由拒付地點(diǎn)的法定公證人作出證明拒付事實(shí)的文件。事實(shí)的文件。 1.presented for acceptance presented for paymentNotary Public Authorized personDrawee2.DishonorHolder 3.Sealed written sta

34、tementProtestAct8 Notice of dishonor退票通知退票通知 匯票一旦遭到拒付或拒絕承兌，持票人應(yīng)及早匯票一旦遭到拒付或拒絕承兌，持票人應(yīng)及早通知匯票債務(wù)人。但這一行為并不具備法律效通知匯票債務(wù)人。但這一行為并不具備法律效力力 Act9 Right of recourseAct9 Right of recourse追索權(quán)追索權(quán) 追索是指持票人在票據(jù)被拒付時(shí)向其前手請(qǐng)求償還票據(jù)金額及其他法定款項(xiàng)的行為。法律上稱追索權(quán) Act9 Right of recourseAct9 Right of recourse追索權(quán)追索權(quán) 行使追索權(quán)的三個(gè)條件：f條件條件1 1：須在規(guī)定的

35、：須在規(guī)定的合理時(shí)間內(nèi)向付款人提合理時(shí)間內(nèi)向付款人提示示匯票，未經(jīng)提示，持票人不能對(duì)其前手追匯票，未經(jīng)提示，持票人不能對(duì)其前手追索索 f條件條件2 2：持票人須在退票后的：持票人須在退票后的次日，將退票次日，將退票事實(shí)通知其前手事實(shí)通知其前手，后者再通知其前手，直到，后者再通知其前手，直到出票人出票人 f條件條件3 3：須在退票后的：須在退票后的一個(gè)營(yíng)業(yè)日內(nèi)一個(gè)營(yíng)業(yè)日內(nèi)，持票，持票人須請(qǐng)公證人做成人須請(qǐng)公證人做成拒絕證書拒絕證書 Act10 Acceptance for HonorAct10 Acceptance for Honor參加承參加承兌兌 是指匯票遭到拒絕承兌而退票時(shí)，非匯票是指匯票

36、遭到拒絕承兌而退票時(shí)，非匯票債務(wù)人在得到持票人同意的情況下，參加債務(wù)人在得到持票人同意的情況下，參加承兌已遭拒絕承兌的匯票的一種附屬票據(jù)承兌已遭拒絕承兌的匯票的一種附屬票據(jù)行為。其目的是為維護(hù)匯票上的某一當(dāng)事行為。其目的是為維護(hù)匯票上的某一當(dāng)事人或關(guān)系人的信譽(yù)，防止追索權(quán)的行使施人或關(guān)系人的信譽(yù)，防止追索權(quán)的行使施及該人。及該人。 fACCEPTED FOR HONOR OF B COMPANYfJULY 26, 2006fFOR K COMPANY, Londonf(SIGNED)Act of guarantee is performed by a third party called gu

37、arantor, who engages that the bill will be paid on presentation if it is a sight bill or accepted on presentation and paid at maturity if it is a time bill.Act11 Guarantee/AvalAct11 Guarantee/Aval保證保證 是指保證人為擔(dān)保票據(jù)債務(wù)的履行，以負(fù)擔(dān)同一票據(jù)債務(wù)內(nèi)容為目的而作出的是指保證人為擔(dān)保票據(jù)債務(wù)的履行，以負(fù)擔(dān)同一票據(jù)債務(wù)內(nèi)容為目的而作出的一種附屬票據(jù)行為一種附屬票據(jù)行為 A bill of exch

38、ange is to sell a time bill already accepted by the drawee but not yet fallen due to a financial institution at a price less than its face value.Act12 Discounting Act12 Discounting 貼現(xiàn)貼現(xiàn)貼現(xiàn)是一種票據(jù)轉(zhuǎn)讓方式，是指持票人在需要資金時(shí)，將其持有的商業(yè)匯票，經(jīng)過(guò)背書轉(zhuǎn)讓給銀行，銀行從票面金額中扣除貼現(xiàn)利息后，將余款支付給申請(qǐng)貼現(xiàn)人的票據(jù)行為 四、四、Types of bill of exchangeTypes of

39、bill of exchange匯票的種匯票的種類類 Bankers draft or bank draft銀行匯票銀行匯票Trade bill商業(yè)匯票商業(yè)匯票Traders acceptance bill商業(yè)承兌匯票商業(yè)承兌匯票Bankers acceptance bill銀行承兌匯票銀行承兌匯票Sight bill即期匯票即期匯票Time bill遠(yuǎn)期匯票遠(yuǎn)期匯票Direct bill直接匯票直接匯票:承兌地與付款地相承兌地與付款地相同同Indirect bill間接匯票間接匯票:付款地與承兌地不付款地與承兌地不同同Inland bill國(guó)內(nèi)匯票國(guó)內(nèi)匯票Foreign bill外國(guó)匯票外國(guó)匯票Local currency bill本幣匯票本幣匯票Foreign currency bill外幣匯票外幣匯票小結(jié)小結(jié)f匯票的定義f匯票的8要素f匯票的12種票據(jù)行為f匯票的種類匯票的種類f課后作業(yè)：完善課堂上制作的匯票及各種票據(jù)行為，課后作業(yè)：完善課堂上制作的匯票及各種票據(jù)行為，預(yù)