汇票制作详细步骤培训资料.ppt

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,单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,*,汇票制作详细步骤,主要内容,一、汇票的含义,二、汇票的内容与缮制,三、汇票的份数与种类,四、汇票的使用,一、汇票的含义,英国票据法,汇票是由一个人向另一个人签发的要求即期、定期或在可以确定的将来时间向某人或其指定的人或来人无条件支付一定金额的书面命令。,中华人民共和国票据法,1995,、,5,、,10,汇票是出票人签发的，委托付款人在见票时或者在指定日期无条件支付确定的金额给收款人或者持票人的票据。,对汇票含义的理解,1,、,无条件的支付命令,2,、,当事人,:,出票人,/,受票人,/,付款人,3,、,付款时间,（,1,）,即期：见票即付,（,2,）,远期汇票,二、汇票的内容与缮制,汇票的样本,（一）汇票,Bill of Exchange,Exchange for,（汇票金额）,Beijing,，,China,（出票时间和地点）,.,At,（见票）,Sight of this FIRST of Exchange,（,Second of Exchange being unpaid,）（付一不付二）,Pay to the order of,（收款人）,.,The sum of,（金额,）,.,（出票人）,（,Signed,）,No.,（汇票号码）,Drawn under,（出票依据）,L/C No.,Dated,.,Payable with interest at,%,（付款利息）,To,（致付款人）,.,（一）汇票的内容,（,1,）有“汇票”字样（,Bill of Exchange,；,Exchange,；,Draft,）,；,（,2,）无条件支付命令；,（,3,）一定金额；,（,4,）付款期限；,（,5,）付款地点；,（,6,）受票人，又称付款人；,（,7,）收款人，又称汇票的抬头；,（,8,）出票日期；,（,9,）出票地点；,（,10,）出票人签字。,红色字体为必备内容，否则汇票无效,汇票样本,BILL OF EXCHANGE,凭,Drawn Under,1,不可撤销信用证,Irrevocable L/C No.,1,日期,Date,1,支取,Payable With interest,2,%,按,息,付款,号码,No.,3,汇票金额,Exchange for,4,5,5,见票,at,6,日后,(,本汇票之副本未付,),付交,sight of this FIRST of Exchange (Second of Exchange,Being unpaid)Pay to the order of,7,金额,the sum of,4,此致,To,8,9,（二）汇票的缮制,1,、,Drawn Clause,：出票条款,Drawn under,：即开具汇票的依据。,信用证项下，填写相关信用证,开证行,、,信用证号码,及,开证日期,。,汇票样本,BILL OF EXCHANGE,凭,Drawn Under,HSBC BANK PLC,，,DUBAI,UAE,不可撤销信用证,Irrevocable L/C No.,1,日期,Date,1,支取,Payable With interest,2,%,按,息,付款,号码,No.,3,汇票金额,Exchange for,4,5,5,见票,at,6,日后,(,本汇票之副本未付,),付交,sight of this FIRST of Exchange (Second of Exchange,Being unpaid)Pay to the order of,7,金额,the sum of,4,此致,To,8,9,汇票样本,BILL OF EXCHANGE,凭,Drawn Under,HSBC BANK PLC,，,DUBAI,UAE,不可撤销信用证,Irrevocable L/C No.,KKK061888,日期,Date,1,支取,Payable With interest,2,%,按,息,付款,号码,No.,3,汇票金额,Exchange for,4,5,5,见票,at,6,日后,(,本汇票之副本未付,),付交,sight of this FIRST of Exchange (Second of Exchange,Being unpaid)Pay to the order of,7,金额,the sum of,4,此致,To,8,9,汇票样本,BILL OF EXCHANGE,凭,Drawn Under,HSBC BANK PLC,，,DUBAI,UAE,不可撤销信用证,Irrevocable L/C No.,KKK061888,日期,Date,Nov.15,2006,支取,Payable With interest,2,%,按,息,付款,号码,No.,3,汇票金额,Exchange for,4,5,5,见票,at,6,日后,(,本汇票之副本未付,),付交,sight of this FIRST of Exchange (Second of Exchange,Being unpaid)Pay to the order of,7,金额,the sum of,4,此致,To,8,9,（二）汇票的缮制,2,、年息条款（,payable with interest,）：,这一栏由结汇银行填写，用以清算企业与银行间的利息费用。出口公司不必填写此项目。,汇票样本,BILL OF EXCHANGE,凭,Drawn Under,HSBC BANK PLC,，,DUBAI,UAE,不可撤销信用证,Irrevocable L/C No.,KKK061888,日期,Date,Nov.15,2006,支取,Payable With interest,2,%,按,息,付款,号码,No.,3,汇票金额,Exchange for,4,5,5,见票,at,6,日后,(,本汇票之副本未付,),付交,sight of this FIRST of Exchange (Second of Exchange,Being unpaid)Pay to the order of,7,金额,the sum of,4,此致,To,8,9,（二）汇票的缮制,3,、,No.,汇票号码,一般填写商业发票号码（,Invoice No.,），以便于与发票核对相关内容及整套单证的查阅和引用。,汇票样本,BILL OF EXCHANGE,凭,Drawn Under,HSBC BANK PLC,，,DUBAI,UAE,不可撤销信用证,Irrevocable L/C No.,KKK061888,日期,Date,Nov.15,2006,支取,Payable With interest,2,%,按,息,付款,号码,No.,3,汇票金额,Exchange for,4,5,5,见票,at,6,日后,(,本汇票之副本未付,),付交,sight of this FIRST of Exchange (Second of Exchange,Being unpaid)Pay to the order of,7,金额,the sum of,4,此致,To,8,9,汇票样本,BILL OF EXCHANGE,凭,Drawn Under,HSBC BANK PLC,，,DUBAI,UAE,不可撤销信用证,Irrevocable L/C No.,KKK061888,日期,Date,Nov.15,2006,支取,Payable With interest,2,%,按,息,付款,号码,No.,JY20060098,汇票金额,Exchange for,4,5,5,见票,at,6,日后,(,本汇票之副本未付,),付交,sight of this FIRST of Exchange (Second of Exchange,Being unpaid)Pay to the order of,7,金额,the sum of,4,此致,To,8,9,（二）汇票的缮制,4,、大、小写金额（,Amount in words and figure,）,Exchange for,后填写小写金额，由货币名称缩写和阿拉伯数字构成，金额数保留到小数点后两位。,the sum of,后填写英文大写数字，大写金额前冠以货币全称的,复数形式,，句末加上,“,ONLY,”,（整），也可在货币名称前,“,SAY,”,（计）,填写金额时注意：,（,1,）金额必须确定，不能模棱两可,如,“,大约付,1000,美元,”,、,“,付,2 000,马克左右,”,、,“,付,10,万或,15,万日元,”,，,“,付,1000,美元加利息,”,等表示方法都是错误的。,（,2,）大小写必须一致,如不一致我国,票据法,认为无效,汇票样本,BILL OF EXCHANGE,凭,Drawn Under,HSBC BANK PLC,，,DUBAI,UAE,不可撤销信用证,Irrevocable L/C No.,KKK061888,日期,Date,Nov.15,2006,支取,Payable With interest,2,%,按,息,付款,号码,No.,JY20060098,汇票金额,Exchange for,4,5,5,见票,at,6,日后,(,本汇票之副本未付,),付交,sight of this FIRST of Exchange (Second of Exchange,Being unpaid)Pay to the order of,7,金额,the sum of,4,此致,To,8,9,汇票样本,BILL OF EXCHANGE,凭,Drawn Under,HSBC BANK PLC,，,DUBAI,UAE,不可撤销信用证,Irrevocable L/C No.,KKK061888,日期,Date,Nov.15,2006,支取,Payable With interest,2,%,按,息,付款,号码,No.,JY20060098,汇票金额,Exchange for,USD 52858.00,5,5,见票,at,6,日后,(,本汇票之副本未付,),付交,sight of this FIRST of Exchange (Second of Exchange,Being unpaid)Pay to the order of,7,金额,the sum of,4,此致,To,8,9,汇票样本,BILL OF EXCHANGE,凭,Drawn Under,HSBC BANK PLC,，,DUBAI,UAE,不可撤销信用证,Irrevocable L/C No.,KKK061888,日期,Date,Nov.15,2006,支取,Payable With interest,%,按,息,付款,号码,No.,JY20060098,汇票金额,Exchange for,USD 52858.00,5,5,见票,at,6,日后,(,本汇票之副本未付,),付交,sight of this FIRST of Exchange (Second of Exchange,Being unpaid)Pay to the order of,7,金额,the sum of,U.S.DOLLARS FIFTY THREE THOUSAND EIGHT HUNDRED AND FIFTY EIGHT ONLY,此致,To,8,9,汇票样本,BILL OF EXCHANGE,凭,Drawn Under,HSBC BANK PLC,，,DUBAI,UAE,不可撤销信用证,Irrevocable L/C No.,KKK061888,日期,Date,Nov.15,2006,支取,Payable With interest,%,按,息,付款,号码,No.,JY20060098,汇票金额,Exchange for,USD 52858.00,5,5,见票,at,6,日后,(,本汇票之副本未付,),付交,sight of this FIRST of Exchange (Second of Exchange,Being unpaid)Pay to the order of,7,金额,the sum of,U.S.DOLLARS FIFTY,THREE,THOUSAND EIGHT HUNDRED AND FIFTY EIGHT ONLY,此致,To,8,9,大小写金额不一致,TWO,（二）汇票的缮制,5,、出票地点和时间（,Place and Date of issue,）,出票地点：信用证项下填写议付行所在地或出票人所在地。若已印就，无须填写。,出票日期：信用证项下，一般以议付日期作为出票日期，通常委托议付行在办理议付时代填日期。,不能早于发票日期，,不能早于提单日期,汇票样本,BILL OF EXCHANGE,凭,Drawn Under,HSBC BANK PLC,，,DUBAI,UAE,不可撤销信用证,Irrevocable L/C No.,KKK061888,日期,Date,Nov.15,2006,支取,Payable With interest,%,按,息,付款,号码,No.,JY20060098,汇票金额,Exchange for,USD 52858.00,5,5,见票,at,6,日后,(,本汇票之副本未付,),付交,sight of this FIRST of Exchange (Second of Exchange,Being unpaid)Pay to the order of,7,金额,the sum of,U.S.DOLLARS FIFTY TWO THOUSAND EIGHT HUNDRED AND FIFTY EIGHT ONLY,此致,To,8,9,汇票样本,BILL OF EXCHANGE,凭,Drawn Under,HSBC BANK PLC,，,DUBAI,UAE,不可撤销信用证,Irrevocable L/C No.,KKK061888,日期,Date,Nov.15,2006,支取,Payable With interest,%,按,息,付款,号码,No.,JY20060098,汇票金额,Exchange for,USD 52858.00,HANGZHOU,Jan.5,2007,见票,at,6,日后,(,本汇票之副本未付,),付交,sight of this FIRST of Exchange (Second of Exchange,Being unpaid)Pay to the order of,7,金额,the sum of,U.S.DOLLARS FIFTY TWO THOUSAND EIGHT HUNDRED AND FIFTY EIGHT ONLY,此致,To,8,9,（二）汇票的缮制,6,、付款期限（,Time of Payment,），又称付款到期日（,Tenor,）,有五种规定方法：,（,1,）即期付款,-,见票即付,(at sight),（,2,）见票后若干天,/,月付款,(*days after sight),（,3,）出票后若干天,/,月付款,(*days after date),（,4,）,B/L,日后若干天付款,(*days after date of B/L),（,5,）固定将来日期付款,(fixed day),You are authorized to draw on Royal of Canada,Vancouver,at sight,for a sum not exceeding CAN$120,000,You are authorized to draw on Royal of Canada,Vancouver,30 days after sight,for a sum not exceeding CAN$120,000,You are authorized to draw on Royal of Canada,Vancouver,30 days after,date,for a sum not exceeding CAN$120,000,You are authorized to draw on Royal of Canada,Vancouver,30 days after date of B/L,for a sum not exceeding CAN$120,000,You are authorized to draw on Royal of Canada,Vancouver,on Mar.3,2007,for a sum not exceeding CAN$120,000,汇票样本,BILL OF EXCHANGE,凭,Drawn Under,HSBC BANK PLC,，,DUBAI,UAE,不可撤销信用证,Irrevocable L/C No.,KKK061888,日期,Date,Nov.15,2006,支取,Payable With interest,%,按,息,付款,号码,No.,JY20060098,汇票金额,Exchange for,USD 52858.00,HANGZHOU,Jan.5,2007,见票,at,6,日后,(,本汇票之副本未付,),付交,sight of this FIRST of Exchange (Second of Exchange,Being unpaid)Pay to the order of,7,金额,the sum of,U.S.DOLLARS FIFTY TWO THOUSAND EIGHT HUNDRED AND FIFTY EIGHT ONLY,此致,To,8,9,填写方法：,（,1,）若信用证规定,“,AT SIGHT,”,，表示即期付款，应在,“,At,”,与,“,Sight,”,之间的横线上填上一排,“,*,”,或,“,-,”,或,“,”,，如,“,At,*,Sight,”,，也可直接打上,“,AT SIGHT,”,，但不得留空。,（,2,）若信用证规定,“,DAYS AFTER SIGHT,”,，表示见票后,天付款，应缮打为,“,At,DAYS AFTER,Sight,”,汇票样本,BILL OF EXCHANGE,凭,Drawn Under,HSBC BANK PLC,，,DUBAI,UAE,不可撤销信用证,Irrevocable L/C No.,KKK061888,日期,Date,Nov.15,2006,支取,Payable With interest,%,按,息,付款,号码,No.,JY20060098,汇票金额,Exchange for,USD 52858.00,HANGZHOU,Jan.5,2007,见票,at,*,日后,(,本汇票之副本未付,),付交,sight of this FIRST of Exchange (Second of Exchange,Being unpaid)Pay to the order of,7,金额,the sum of,U.S.DOLLARS FIFTY TWO THOUSAND EIGHT HUNDRED AND FIFTY EIGHT ONLY,此致,To,8,9,汇票样本,BILL OF EXCHANGE,凭,Drawn Under,HSBC BANK PLC,，,DUBAI,UAE,不可撤销信用证,Irrevocable L/C No.,KKK061888,日期,Date,Nov.15,2006,支取,Payable With interest,%,按,息,付款,号码,No.,JY20060098,汇票金额,Exchange for,USD 52858.00,HANGZHOU,Jan.5,2007,见票,at,60 DAYS AFTER,日后,(,本汇票之副本未付,),付交,sight of this FIRST of Exchange (Second of Exchange,Being unpaid)Pay to the order of,7,金额,the sum of,U.S.DOLLARS FIFTY TWO THOUSAND EIGHT HUNDRED AND FIFTY EIGHT ONLY,此致,To,8,9,填写方法：,（,3,）若信用证规定,“,at-days after date,”,，表示出票日后,天付款，应缮打为,“,At,DAYS AFTER DATE,Sight,”,，并,将印就的,“,Sight,”,字样划掉,。,（,4,）若信用证规定,“,at-days after B/L date,”,，表示提单日后,天付款，应缮打为,“,At,DAYS AFTER B/L DATE,Sight,”,，并,将印就的,“,Sight,”,字样划掉,。,填写方法：,（,5,）若信用证规定,“,On-,”,，表示将来固定日期付款，应缮打为,“,At,on,Sight,”,，并,将印就的,“,At,和,Sight,”,字样划掉。,注意：汇票到期日的计算方法,A,：按日计算应遵循的准则：算尾不算头。,即不包括所述日期，从该日的第二日起算。,例如：出票后,30,天付款的汇票于,3,月,31,日出票，则起算日即出票日不计入，应从,4,月,1,日计算，到期日为,4,月,30,日。,注意：汇票到期日的计算方法,B,：按月计算应遵循的准则：月为日历月。,不考虑每月的具体天数，一律以相应月份中的同一日期为到期日，若无同一日期，则为该月最后一天。,例如，,l,月,31,日承兑的见票后一个月付款，应于,2,月,28,日（若闰年则为,29,日）到期。,先算整月，后算半月，半月以,15,天计。,例如，,8,月,31,日交单的汇票规定交单后一个半月付款，则先算整月至,9,月,30,日，再算半月,15,天于,10,月,15,日到期。,C,：节假日顺延。,若到期日恰逢节假日等银行的正常的非营业日，则顺延至其后的第一个营业日。,QUESTION AND ANSWER,Q1,：,若汇票的付款期限为：,at 30 days,after,B/L date,Mar.8,2007,汇票的付款到期日是何时？,A1,：,Apr.7,2007.,QUESTION AND ANSWER,Q2,：,若汇票的付款期限为：,one and half months after B/L date,Mar.8,2007.,汇票的付款到期日是何时？,A2,：,Apr.23,2007.,（二）汇票的缮制,7,、汇票的抬头，即收款人（,Payee,）,有三种填写方法：,（,1,）限制性抬头,（,2,）指示性抬头,（,3,）持票来人抬头,（,1,）限制性抬头,填写：,Pay A Company only,；或,Pay A Company not transferable,特点：此类汇票,不能流通转让,。,（,2,）指示性抬头,填写：,“,Pay to the order of B Company,；或,Pay to B Company or order,。这类汇票在收款人这一栏里总有,“,ORDER,”,特点：可,通过背书进行转让,信用证下填议付行的名称。（应具体至分行）,（,3,）持票来人抬头,填写：,Pay bearer,；或,Pay B Company or bearer,。,这类汇票收款人这一栏里一定有,“,BEARER,”,（持票来人）。,特点：收款人,无需背书,，仅凭交出,即可转让,。,汇票样本,BILL OF EXCHANGE,凭,Drawn Under,HSBC BANK PLC,，,DUBAI,UAE,不可撤销信用证,Irrevocable L/C No.,KKK061888,日期,Date,Nov.15,2006,支取,Payable With interest,%,按,息,付款,号码,No.,JY20060098,汇票金额,Exchange for,USD 52858.00,HANGZHOU,Jan.5,2007,见票,at,60 DAYS AFTER,日后,(,本汇票之副本未付,),付交,sight of this FIRST of Exchange (Second of Exchange,Being unpaid)Pay to the order of,7,金额,the sum of,U.S.DOLLARS FIFTY TWO THOUSAND EIGHT HUNDRED AND FIFTY EIGHT ONLY,此致,To,8,9,汇票样本,BILL OF EXCHANGE,凭,Drawn Under,HSBC BANK PLC,，,DUBAI,UAE,不可撤销信用证,Irrevocable L/C No.,KKK061888,日期,Date,Nov.15,2006,支取,Payable With interest,%,按,息,付款,号码,No.,JY20060098,汇票金额,Exchange for,USD 52858.00,HANGZHOU,Jan.5,2007,见票,at,60 DAYS AFTER,日后,(,本汇票之副本未付,),付交,sight of this FIRST of Exchange (Second of Exchange,Being unpaid)Pay to the order of,HANGZHOU CITY COMMERCIAL BANK,HANGZHOU,CHINA,金额,the sum of,U.S.DOLLARS FIFTY TWO THOUSAND EIGHT HUNDRED AND FIFTY EIGHT ONLY,此致,To,8,9,（二）汇票的缮制,8,、,To,“,此致,”,：付款人,（,Payer,）,，即受票人,（,Drawee,）,若信用证未明确规定，应理解为开证行。,若信用证规定,“,Drawn on Us”,或,“,Drawn on Bank”,，则付款人为开证行或开证行指定的付款行（或偿付行）的名称和地址。,This credit is available with any bank by negotiation of Beneficiarys Draft at sight,drawn on issue bank,.,汇票样本,BILL OF EXCHANGE,凭,Drawn Under,HSBC BANK PLC,，,DUBAI,UAE,不可撤销信用证,Irrevocable L/C No.,KKK061888,日期,Date,Nov.15,2006,支取,Payable With interest,%,按,息,付款,号码,No.,JY20060098,汇票金额,Exchange for,USD 52858.00,HANGZHOU,Jan.5,2007,见票,at,60 DAYS AFTER,日后,(,本汇票之副本未付,),付交,sight of this FIRST of Exchange (Second of Exchange,Being unpaid)Pay to the order of,HANGZHOU CITY COMMERCIAL BANK,HANGZHOU,CHINA,金额,the sum of,U.S.DOLLARS FIFTY TWO THOUSAND EIGHT HUNDRED AND FIFTY EIGHT ONLY,此致,To,8,9,汇票样本,BILL OF EXCHANGE,凭,Drawn Under,HSBC BANK PLC,，,DUBAI,UAE,不可撤销信用证,Irrevocable L/C No.,KKK061888,日期,Date,Nov.15,2006,支取,Payable With interest,%,按,息,付款,号码,No.,JY20060098,汇票金额,Exchange for,USD 52858.00,HANGZHOU,Jan.5,2007,见票,at,60 DAYS AFTER,日后,(,本汇票之副本未付,),付交,sight of this FIRST of Exchange (Second of Exchange,Being unpaid)Pay to the order of,HANGZHOU CITY COMMERCIAL BANK,HANGZHOU,CHINA,金额,the sum of,U.S.DOLLARS FIFTY TWO THOUSAND EIGHT HUNDRED AND FIFTY EIGHT ONLY,此致,To,HSBC BANK PLC,，,9,NEW YORK,（二）汇票的缮制,9,、出票人（,Drawer,）：,即签发汇票的人，在信用证业务中，通常是卖方（信用证的受益人）。,包括两项内容：,一是出口公司名称，通常以盖章表示。,二是法人代表签字。最好手签。,汇票样本,BILL OF EXCHANGE,凭,Drawn Under,HSBC BANK PLC,，,DUBAI,UAE,不可撤销信用证,Irrevocable L/C No.,KKK061888,日期,Date,Nov.15,2006,支取,Payable With interest,%,按,息,付款,号码,No.,JY20060098,汇票金额,Exchange for,USD 52858.00,HANGZHOU,Jan.5,2007,见票,at,60 DAYS AFTER,日后,(,本汇票之副本未付,),付交,sight of this FIRST of Exchange (Second of Exchange,Being unpaid)Pay to the order of,HANGZHOU CITY COMMERCIAL BANK,HANGZHOU,CHINA,金额,the sum of,U.S.DOLLARS FIFTY TWO THOUSAND EIGHT HUNDRED AND FIFTY EIGHT ONLY,此致,To,HSBC BANK PLC,，,9,NEW YORK,汇票样单,BILL OF EXCHANGE,凭,Drawn Under,HSBC BANK PLC,，,DUBAI,UAE,不可撤销信用证,Irrevocable L/C No.,KKK061888,日期,Date,Nov.15,2006,支取,Payable With interest,%,按,息,付款,号码,No.,JY20060098,汇票金额,Exchange for,USD 52858.00,HANGZHOU,Jan.5,2007,见票,at,60 DAYS AFTER,日后,(,本汇票之副本未付,),付交,sight of this FIRST of Exchange (Second of Exchange,Being unpaid)Pay to the order of,HANGZHOU CITY COMMERCIAL BANK,HANGZHOU,CHINA,金额,the sum of,U.S.DOLLARS FIFTY TWO THOUSAND EIGHT HUNDRED AND FIFTY EIGHT ONLY,此致,To,HSBC BANK PLC,，,ZHEJIANG JINYUAN IMPORT&EXPORT CORPORATION,陈奇,NEW YORK,三、汇票的份数与种类,（一）汇票的份数,汇票一般一式两份，即,First Exchange,和,Second Exchange,。各联汇票内容完全相同，具有同等效力，并交叉注明,“,付一不付二,”,和,“,付二不付一,”,，表明其中一份付讫，另一份自动失效。,（二）汇票的种类,银行汇票,商业汇票,按照出票人不同,光票,跟单汇票,按照有无随附单据,（二）汇票的种类,即期汇票,sight draft,远期汇票,time bill or usance bill,按照付款时间不同,（二）汇票的种类,出票（,issue,）,提示（,presentation,）,承兑（,acceptance,）,付款（,payment,）,背书（,endorsement,）,拒付（,dishonor,）,四、汇票的使用,汇票的使用,出票,提示,付款、承兑,出票人,收款人,付款人,两个动作：,一是由出票人写成汇票并在汇票上签字；,二是出票人将汇票交付给收款人；,出票（,Issue,）,提示（,Presentation,）,持票人将汇票提交付款人要求承兑或付款的行为。,付款人见到汇票叫见票（,sight,），提示分为：,付款提示,承兑提示,承兑（,Acceptance,）,付款人对远期汇票表示承担到期付款责任的行为。,问题：即期汇票需要该程序吗？,在汇票正面写上,“承兑”,字样，注明承兑的日期，并由付款人签名，交还收款人或其他持票人，承兑人成为汇票的主债务人,付款（,Payment,）,是指付款人向持票人按汇票金额支付票款的行为。,即期汇票，在持票人提示汇票时，即应付款；,远期汇票，付款人经过承兑后，在汇票到期日付款。,背书（,Endorsement,）,汇票是一种流通工具，可以在票据市场上流通转让。,背书,转让汇票权利的法定手续，由汇票持有人在汇票的背面签上自己的名字或在加上受让人的名字，并把汇票交给受让人的行为。,现有一汇票，王志强要把它转让给刘宝石，应如何书写呢？,不记名背书：,背书人姓名,王志强,记名背书：,背书人、被背书人姓名,王志强刘宝石,背书图示：,出票人,收款人背书人,1,被背书人,1,背书人,2,被背书人,2,持票人,（前手）,（后手）,（前手）,（后手）,拒付（,Dishonor,）,是指持票人提示汇票要求承兑或要求付款时遭到拒绝，或付款人避而不见、死亡、宣告破产等以致付款事实上已经不可能执行。,汇票在合理时间内提示遭到拒绝，持票人将立即产生,追索权,。,汇票的追索,制作汇票案例教学,操作案例,：,L/C NO.,：,123A-456,制单依据：,L/C,INVOICE,其他信息,1,凭,Drawn under,.,信用证第号,L/C No.,.,日期,Dated,.,按息付款,Payable with Interest,%per Annum,号码汇票金额中国，广州年月日,No.:,Exchange for,Guangzhou,China,.,见票日后（本汇票之副本未付）,At,Sight of This of Exchange(Second of Exchange being Unpaid),Pay to the Order of,BANK OF CHINA,GUANGZHOU BRANCH,或其指定人,付金额,The Sum of,_,.,To,.,DEUTSCHE BANK,（,ASIA,）,HONGKONG,756/05/1495988,NOV.20,2004,CNAC-061121-4,USD19,745.00,FEB.20,，,2004,*,SAY US DOLLARS NINTEEN THOUSAND SEVEN HUNDRED AND FORTY-FIVE ONLY,DEUTSCHE BANK(ASIA)HONGKONG,CHINA NATIONAL ARTS AND CRAFTS IMP.&,EXP.CORP.GUANG DON

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