《国际结算》辅导(第一、二章)参考答案第一章二、判断正误123456789FTTFFFFTF三、单项选择1B2C3B四、多项选择1ACDE2ABC第二章二、判断1对2错3对4错5对6对7错8错9对10对11对12错三、单选1B2C3B4A5C6A7D8A9D10C11B12A13D14C15C四、多选1ABC2ABD3ABC4ACD5ABCD6ABD7ABC8ABC9BC10ADE11ABCD12ABDE13BC14ACD六、计算1．US￥3，480=3，600×（1-120/360×10%）2．方法1：利率=贴现率/（1-贴现率×时间）=10%/（1-10%*0.25）=10.26%p.a.方法2：贴现息=100*10%*90/360=2.5净值=100-2.5=97.5利率=2.5/97.5×360/90=10.26%p.a.3．到期日：5月21日(2月份8天)+(3月份31天)+(4月份30天)+(5月份21天)=90天贴现天数：72天(3月份21天)+(4月份30天)+(5月份21天)实得净值=本金—(本金×贴现率×贴现天数)=100，000—(100，000×72×10％÷360)=98，000美元六、实务技能：1..指出下列汇票的必要记载项目A.①标明“汇票”字样Exchangefor______②汇票的金额USD50000(大小写金额相等)③出票日期2005.5.251④出票地点NewYork⑤付款时间At45daysaftersight⑥无条件的支付命令payto命令式语句⑦收款人Abank⑧付款人Cbank⑨出票人名称和签字DCompany,NewYork.(signed)B.①标明“汇票”字样Exchangefor______②汇票的金额USD30000(大小写金额相等)③出票日期2000.6.3.④出票地点中国广州⑤付款时间装运日后60天⑥无条件的支付命令payto命令式语句⑦收款人中国银行广州分行的指定人⑧付款人HAROLDIMPORTCOMPANY,INC3150CSTREETSUITE101-ANCHORAQEALASKA99503⑨出票人名称和签字广东粮油进出口公司2、根据所给条件，开具一张汇票：A.ExchangeforUSD3,000.00Shanghai,March10,2000At30daysaftersightthisExchangepaytoBankofChina,ShanghaithesumofUSDollarsThreeThousandOnlyToHongkongImportingCo.,ForShanghaiExportingCo.,65NathanRd.,Kowlon,No.12,NanjingRd.(East),HongkongShanghai2(signature)B.EXCHANGEforUSD35,000.50NewYork,23July200XAt30daysaftersightpaythisfirstBillofExchange(Secondofsametenoranddateunpaid)totheorderofBrownandThomasInc.ororderthesumofUSdollarsthirtyfivethousandand50/100onlyDrawnToIrvingTrustCompany,ForGeorgeAndersonInc.,NewYorkNewYorkSignature3.ExchangeforUSD230,000.00Temper,Florida,Jan.15,2002At60daysaftersightthisExchangepaytoAmericaBankthesumofUSDollarsTwoHundredandThirtyThousandOnlyToFrenchImportingCo.,ForAmericaExportingCo.ParisTemper,Florida(signature)4.(1)Issuing:DraftShanghai,March10th,2002At60daysafterdateofthisDraftpaytotheorderofOurselvesthesumofHongKongDollarsTwoHundredThousandOnly3HKD200,000.00ToHongKongClothesCo.,LtdForShanghaiTextileExp.&Imp.Co.,Ltd....Rd,HongKong...Rd,Shanghai(signature)(2)CollectionEndorsementForcollectionpaytotheorderofConstructionBankofChina,ShanghaiforShanghaiTextileExp.&Imp.Co.,LtdonMarch10th,2002(signature)(3)GuaranteeGuaranteedfora/cofShanghaiTextileExp.&Imp.Co.,LtdGuarantor:ConstructionBankofChina,ShanghaionMarch10th,2002(signature)(4)EndorsementforcollectionForcollectionpaytoCityBank,HongKongforConstructionBankofChina,ShanghaionMarch11th,2002(signature)(5)Acceptance4ACCEPTEDpayableatCityBank,HongKongtomatureonMay10th,2002forHongKongClothesCo.,LtdonMarch18th,2002(signature)5.ACCEPTEDApr.30,2007(Date)GlobeImportingCo.(CompanyName）BILLOFEXCHANGEFor100,000.00April20,2007(amountinfigure)(dateofissue)At30daysaftersightofthisbillofexchange(SECONDbeingunpaid)Payto_XYZBank____ororderthesumofUSDollarsOneHundredThousandOnly_(amountinwords)forvaluereceived.To:ForandonbehalfofGlobeImportingCo.InternationalExportingCo._____________________________5
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