13注會英語題突破班012第十二講

1、.Basic words &phrases（基礎(chǔ)詞匯與短語 ted withthetherightofclaim the right of recourse 追索權(quán).Basic words &phrases（基礎(chǔ)詞匯與短語 ted withthetherightofclaim the right of recourse 追索權(quán) drawer 出票人thepriorholdertheft 偷盜 coercionmajor payable at sight 見票即付 dated payment 定日付款 payableonafixeddateafter payableonafixeddateaft

2、er endorsement 背書.General s基本規(guī)1.Theitemsrecordedinanegotiableinstrumentshallconformtothesofthislaw.Theamount,dateandnameofthereceivershallnotbealtered.Ifarealtered,thenegotiableinstrumenteinvalid2.Rightsandobligationstedwiththenegotiableinstrumentsrightsholder to claim payment 3thecorrespondingprice

3、ruleThedraft,acquisition and transferofa negotiable instrument shall follow principleofauthenticityandcreditabilityandbetreatedasarealactofThedraft,acquisition and transferofa negotiable instrument shall follow principleofauthenticityandcreditabilityandbetreatedasarealactofAnegotiableinstrumentshall

4、beacquiredagainstacorrespondingtis,thepriceacknowledgedbybothpartiestoanegotiableinstrument.票據(jù)的取得，Butifanegotiableinstrumentisobtainedfreeofchargeaccordingtolawtotaxation,inheritanceanddonation,itisnotrestrictedbytheprice rule. But the rights to the instrument enjoyed shall not be nenjoyedbytheprior

5、holder.Thepriorholderreferstoadebtorwhoputshis/hersignatureorsealtothe negotiableinstrumentsbeforeacquiredbythepresentsigneror holderhecaseofobtaininganegotiableinstrumentbydeception,theftororobtaininganegotiableinstrumentwhichhasbeenknowinglyobtainedbydeception, theftorcoercionoutofmaliciousmotives

6、,theholdershallnotenjoythetedwiththenegotiable,偷盜或脅Aholderwhohasobtainedthenegotiableinstrumentsnotconformabletowith softhislawduetomajorerrorsshallnotenjoytherightsnegotiableinstruments4the groundholderhasingagainstthedrawerorthepriorholder,exceptwhenthe the negotiable instrument with the clear kno

7、wledge of the Thedebtorforanegotiableinstrumentagainsttheholderdirectdebtor-creditorrelationshipwithhim/herbutrefusingtoperformagreedobligations.票5.Matters recorded on the negotiable instruments shall be true to eoraltertheor seals or otheritemsrecordedonthenegotiable instruments shallbear、變造、變造票據(jù)上的

8、。Theedoralteredsignaturesorsealsdonotaffectthevalidityofthesignaturesorsealsonthesamenegotiableinstruments.originally recorded. who signs the instruments after the alteration beresponsiblefortheoriginally recorded. who signs the instruments after the alteration beresponsibleforthemattersrecordedafte

9、rthealterations.Ifitisto lwhetherthesignaturesorsealsaremadebeforeorafterthealteration, theyareregardedasbeingmadebeforethealterations.票據(jù)上記載事項被變造的，.Draft 匯1.Drawingof（1）Adraftshallbearthefollowingitems: onunconditionalpaymentTheamountofmoneyfixed;SignatureofthedrawerAdraftlackingoneoftheitemslisteda

10、boveisinvalid.匯票上未記載前款規(guī)thedateofpaymentThedateofpaymentmayberecordedinoneofthefollowingforms:付款日期可 Payableatsight PayableonafixeddateafterdraftPayableonafixeddateaftersightIfadraftdoesnotbearthedateofpayment,itisadraftpayableatAfter signing the draft, the drawer shall bear the responsibility of ensu

11、ring the acceptanceand paymentof thedraft.出票人簽發(fā)匯票后，即承擔保證該2.Endorsement1.Ineradrafttoorsementshallbeinseries. errupted series refers signaturesorsealsthe sequential consistency in ansferofAn endorsement shall not have conditions attached,if an endorsement conditionsattached,theconditionsdovetheeffect

12、onthedraft3.Acceptance 承兌Foradraftpayableonafixeddateoronafixeddatesetafterthedatedraft,theholdershallmakeionforacceptancetothepayerbeforeForadraftpayableonafixeddateaftersight,theholdershallpresentitacceptancetothepayerwithinonemonthstarting fromtheForadraftpayableonafixeddateaftersight,theholdersh

13、allpresentitacceptancetothepayerwithinonemonthstarting fromthedateofdraft.見票后No ionforacceptanceissaryforadraftpayableatsight.If aholderhasfailedtomake ionfor acceptanceaccordingtoprescribed time tholdershalllosetherightofrecourseagainsttheApayershallacceptorrefusetoacceptadraftforwhichtheionaccepta

14、nce has been made hree days after receiving the draft for There shall be no conditions attached in accepting a draft. If there conditionsattachedinacceptance,itshallberegardedasrefusalof4.Payment 付款A(yù) holderofa draft shallmake ionfor payment accordingtofollowingtimelimits:（1）ionforpaymentshallbemadet

15、othepayerwithinonemonthfromthedateofdraftforadraftpayableatsight;（2）ion for payment shall be made to the acceptor within 10 startingfromtheduedateforadraftpayableonafixeddateoronafixeddate afterthedateofdraft oronafixeddateaftersight.定日付款、出票后定期付款5.TherightofrecourseUpon a refusal of payment to a dra

16、ft, the holder may exercise the right recourseorser,drawerorotherdebtorsofthedraft.Theholdermayalsoexercisetherightofrecoursebeforetheduedayofainoneofthefollowingcases:匯票到期日前，有下列情形之一的持票人也可以行使追索（1）Theacceptanceofadraftisrefused（2）The acceptoror payerhasdiedorfled, orisliving inhiding;（3）Theacceptoror

17、payerhasbeendeclaredbusinessoperationshavebeensuspendedduetoviolationsofthelaw.The drawer,endorser,acceptorandguarantorshall beara and liabilitywithregardtotheholder.or allthe draftdebtorsindisregardofthesequentialorder of thedebtors.After a holder hasor allthe draftdebtorsindisregardofthesequential

18、order of thedebtors.After a holder has exercised the right of recourse against orshedraft,theholdermayalsoexercisetherightofoverothershedraft.againstwhomtherightshasbeenexercisedwillenjoythesamerightastheholderafterthe.Rules on Promissory note &Check票、支The son draftshallapplywith regardtotheactsofgu

19、arantyandpaymentandtheexerciseoftherightofrecourseaboutpromissorynote andcheck,exceptotherwiseprovided.除非另有規(guī)定，本票、支票的背書、保證、付款1.Promissory note 本ThecharactersindicatingPromissoryNoteUnconditionalpromisetopayAmountofmoneyfixedNameofthepayeeDateofSignatureofthedrawerApromissorynoteisinvalidifoneoftheabo

20、veitemsismissing.本票上未記（2）Whentheholderofapromissorynotepresentstheinstrument,theshallbeliabletopayumtimelimitofpaymentshallnotexceedtwomonthsstartingfromdateofdraft.Ifaholderhasfailedtopresenttheinstrumentaccordingtothetimelimit,theholdershalllosetherightofrecourseagainsttheprior2.Check（1）Inopening a check itaccount andusingchecks, theremustbea creditabilityandacertainamountofmoneyhe（2）Acheckmustrecordthefollowingitems: Nameofthepayee;Dat