Hoiphieu

TRƯỜNG ĐẠI HỌC KINH TẾTHÀNH PHỐHỒCHÍ MINHKHOA NGÂN HÀNG

279 Nguyễn Tri Phương, phường 05, Quận 10, TP. HồChí Minh.Telephone: +84.8.8551776, +84.8.8530561 – Fascimile: +84.8.8551777

Email: [email protected] - Website: http://www.fob.ueh.edu.vn/

Baøi giaûng moân hoïc

THANH TOAÙN QUOÁC TEÁ

Người trình bày: PGS. TS. Trần Hoàng Ngân

[email protected], [email protected],

Chöông hai:

PHÖÔNG TIEÄNTHANH TOAÙN QUOÁC TEÁ

• Thöông phieáu- Trade bill• Hoái phieáu- Bill of exchange• Leänh phieáu – Promissory notes• Seùc- Cheque• Theû- Card

I. HOÁI PHIEÁU: (Bill of exchange - Drafts)

• Luaät hoái phieáu Anh 1882 (Bill of Exchange Actof 1882).

• Luaät thöông maïi thoáng nhaát cuûa Myõ naêm 1962(Uniform Commercial Codes of 1962 UCC)

• Luaät thoáng nhaát veà hoái phieáu (Uniform law forbills of exchange – ULB), ñöôïc kyù taïi Giô-ne-vô(Geneve) naêm 1930.

• Uûy ban thöông maïi quoác teá cuûa Lieân hôïp quoáckyø hoïp thöù 15 taïi New York – thoâng qua vaênkieän A/CN 9/211 ngaøy 18/2/1982 veà hoái phieáu vaøleänh phieáu quoác teá (International Bills ofExchange and Promissory notes)

1. Khaùi nieäm :

Hoái phieáu laø moät meänh leänh ñoøi tieàn voâñieàu kieän do ngöôøi xuaát khaåu , ngöôøi baùn ,ngöôøi cung öùng dòch vu,… kyù phaùt ñoøi tieànngöôøi nhaäp khaåu, ngöôøi mua, ngöôøi nhaäncung öùng dòch vuï vaø yeâu caàu ngöôøi naøyphaûi traû moät soá tieàn nhaát ñònh, trong moätthôøi gian xaùc ñònh cho ngöôøi höôûng lôïi quyñònh trong meänh leänh aáy .

No……… BILL OF EXCHANGE----2004

ForAt …………………. date sight of this FIRST Bill ofExchange (Second of the same tenor and date beingunpaid) Pay to the order of…………………………………………………………..the sum of………………………………………………………………………………………………………………………………..Value received as per our invoice (s) No(s)126EX05…Dated ………………………………………Drawn under …………………………………Confirmed / irrevocable / without recourse L/C No……………………………Dated / wired ……………………………………To ………………………… Drawer

…………………………………

No……… BILL OF EXCHANGE----2004

ForAt …………………………… sight of this Second Bill ofExchange (First of the same tenor and date beingunpaid) Pay to the order of

BANK FOR FOREIGN TRADE OF VIETNAMthe sum of………………………………………………………………………………………………………………………………..Value received as per our invoice (s) No(s) …Dated ………………………………………Drawn under …………………………………Confirmed / irrevocable / without recourse L/C No……………………………Dated / wired ……………………………………To ………………………… Drawer

…………………………………

2.Ñaëc ñieåm cuûa hoái phieáu :

• Coù 3 ñaëc ñieåm

Tính tröøu töôïng cuûa hoái phieáu Tính baét buoäc traû tieàn hoái phieáu Tính löu thoâng cuûa hoái phieáu

3.Hình thöùc cuûa hoái phieáu: trg 109No……… BILL OF EXCHANGE

----2004ForAt …….. sight of this FIRST Bill of Exchange (Second of the

same tenor and date being unpaid) Pay to the order ofBANK FOR FOREIGN TRADE OF VIETNAM the sum

of………………………………………………………………………………………………………………………………..Value received as per our invoice (s) No(s) ……………Dated ………………………………………Drawn under …………………………………Confirmed / irrevocable / without recourse L/CNo ……………………………Dated / wired …18/10/2005…………………………………To B………………………… Drawer A

…………………………………

4.Noäi dung cuûa hoái phieáu:No……… BILL OF EXCHANGE

20/05/-2005For………………….At ……..sight of this Second Bill of Exchange (First of the

same tenor and date being unpaid) Pay to the order of…………………………………………………….

the sum of………………………………………………………………………………………………………………………………..Value received as per our invoice (s) No(s) ………Dated 20 /05/2005…………………………………Drawn under …………………………………Confirmed / irrevocable / without recourse L/CNo so hieu lcDated / wired ……………………………………To (L/C –NH mo L/C) Drawer

(Collection-NK) XK

Caùch vieát soá tieàn+ USD 10,880.00US Dollars ten thousand eight hundred and eighty

only.+ USD 111,165.00United states dollars One hundred eleven thousand

one hundred and sixty five only+ USD 244,543.20United states dollars Two hundred forty four

thousand five hundred forty three and centstwenty only

+ USD 8,092,542.55United states dollars eight million ninety two

thousand five hundred forty two and cents fiftyfive only.

Traû tieàn sau thì coù nhieàu caùch thoûa thuaän:• Neáu phaûi traû tieàn sau bao nhieâu ngaøy nhaän

hoái phieáu thì seõ ghi laø “X ngaøy sau khi nhìnthaáy …” (At 90 days after sight …)

Neáu phaûi traû tieàn sau bao nhieâu ngaøy khigiao haøng thì seõ ghi laø “X ngaøy sau khi kyùvaän ñôn …” (At … days after bill of ladingdate).

Neáu phaûi traû sau bao nhieâu ngaøy kyù phaùt hoáiphieáu, thì ghi “X ngaøy keå töø ngaøy kyù phaùt hoáiphieáu” (At 90 days after bill of exchangedate)

5.Chaáp nhaän hoái phieáu (Acceptance)

Chaáp nhaän hoái phieáu laø moät thuû tuïc phaùp lyùnhaèm xaùc nhaän vieäc ñoàng yù (ñaûm baûo) thanhtoaùn cuûa ngöôøi traû tieàn hoái phieáu.

Hình thöùc chaáp nhaän- accepted, kyù goùc döôùibeân traùi, maët sau, ñoùng daáu ngay giöõa, chaápnhaän baèng tôø giaáy rôøi.

6.Kyù haäu hoái phieáu (Endorsement)

• Kyù haäu hoái phieáu laø moät thuû tuïc phaùp lyù ñeåchuyeån nhöôïng hoái phieáu töø ngöôøi höôûnglôïi naøy sang ngöôøi höôûng lôïi khaùc.

• Hình thöùc kyù haäu chuyeån nhöôïng:– Kyù haäu ñeå traéng (Blank endorsement)– Kyù haäu theo leänh (To order endorsement)– Kyù haäu haïn cheá (Restrictive endorsement)– Kyù haäu mieãn truy ñoøi (Without recourse

endorsement)

7.Baûo laõnh hoái phieáu (Guarantee)

Baûo laõnh laø söï cam keát cuûa ngöôøi thöù ba(thoâng thöôøng laø caùc toå chöùc taøi chính)nhaèm ñaûm baûo traû tieàn cho nguôøi höôûnglôïi neáu nhö ñeán kyø haïn maø ngöôøi traûtieàn khoâng thanh toaùn.

Baûo laõnh bí maät hay baûo laõnh coâng khai.

8.Khaùng nghò (Protest)

Khaùng nghò laø moät thuû tuïc phaùp lyùnhaèm baûo veä quyeàn lôïi cho chuû nôï, ñoù laøbaûn tuyeân boá cuûa coâng chöùng vieân(ngöôøi ñaïi dieän cô quan phaùp luaät), xaùcthöïc tình traïng khoâng traû nôï cuûa connôï.

9.Chieát khaáu hoái phieáu (Discount)

Chieát khaáu hoái phieáu laø nghieäp vuï chovay cuûa Ngaân haøng thöông maïi. Ngöôøibaùn hoaëc ngöôøi höôûng lôïi hoái phieáu xuaáttrình hoái phieáu chöa ñeán haïn traû tieàn choNgaân haøng ñeå nhaän tröôùc moät khoaûn tieànthaáp hôn soá tieàn ghi treân hoái phieáu .

II.Leänh phieáu (Promissory notes)

Leänh phieáu laø lôøi höùa, lôøi cam keát thanhtoaùn cuûa ngöôøi traû tieàn .

Maãu 1: Leänh phieáu traû ngay

NewYork 30 December 2004USD 5,000.00

US Dollars I promise to pay bearer ondemand the sum of five thousand only.

Mr Agassi

Maãu 2: Leänh phieáu coù kyø haïn

NewYork 24 January 20045000 USDThree months after date I promise to payDavid Henry or order the sum of fivethousand US Dollars.

David Cantona

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