2. 财务会计
  3. A公司为支付货款，向B公司签发了一张金额为15万元，付款人为甲银行的承兑汇票。乙

A公司为支付货款，向B公司签发了一张金额为15万元，付款人为甲银行的承兑汇票。乙

免费题库2022-08-02  23
问题 A公司为支付货款，向B公司签发了一张金额为15万元，付款人为甲银行的承兑汇票。乙向B公司出具担保函，承诺A公司不履行债务时其承担连带保证责任。B公司为向C公司支付工程款，将汇票背书转让给C公司，并记载“不得转让”字样。后C公司又将汇票背书转让给D公司，但将汇票的记载金额由15万元变更为25万元，从票面看不出更改痕迹。D公司为向丙支付租金，将汇票背书转让给丙。之后该汇票被丁盗走，并赠与给不知情的戊。丙遗失票据后向法院申请了公示催告，法院受理了该申请并向甲银行发出了止付通知。要求：根据上述内容，分别回答下列问题：（1）乙是否为票据保证人？是否承担保证责任？并说明理由。（2）若丙不能实现票据权利可向谁行使追索权，数额分别是多少？并说明理由。（3）戊是否享有票据权利？并说明理由。（4）若甲银行收到止付通知后仍向戊支付了票据款项，是否应承担赔偿责任？并说明理由。
选项
答案
解析 （1）
乙不是票据保证人，但是需要承担民法上的保证责任。保证人必须在汇票或者粘单上记载表明“保证”的字样。未在票据上进行记载，而是另行约定对特定票据债务人的票据提供保证的，可以具有民法上的保证的效力，但是并不发生票据保证的效力。
The second grade is not the bill guarantor, but needs to undertake in the civil law guarantee responsibility.The guarantor must or sticks on the list in the bank draft to record indicated “guarantees” inscription.Has not carried on the record in the bill, but is the separate agreement provides the guarantee to the specific bill debtor's bill, may have in the civil law guarantee potency, but does not have the bill guarantee potency.
（2）
丙可以向D公司、C公司、A公司、甲银行行使追索权，数额分别为25万、25万、15万、15万。  
票据被变造的，在变造之前签章的人，对原记载事项负责；在变造之后签章的人，对变造之后的记载事项负责。D公司、C公司在变造之后签章，承担25万元的票据责任。A公司、甲银行在变造之前签章，承担15万元的票据责任。  
背书人在汇票上记载“不得转让”字样，其后手再背书转让的，原背书人对后手的被背书人不承担保证责任。B公司在背书转让时记载了“不得转让”，因此丙不能对其行使追索权。  
Third may to D Corporation, C Corporation, A Corporation, the armor bank exercise the recourse, the amount respectively is 250,000, 250,000, 150,000, 150,000. The bill is forged, in front of forging the signature person, is responsible for the original record item; After forging the signature person, for forges after the record item is responsible.D Corporation, C Corporation after forging the signature, undertakes 250,000 Yuan bill responsibilities.A Corporation, armor bank in front of forging the signature, undertakes 150,000 Yuan bill responsibilities. The endorser records in the bank draft “does not have to transfer” the inscription, its subsequent party endorses the transfer again, the original endorser is not undertaken to the subsequent party by the endorser the guarantee responsibility.B Corporation when endorses the transfer recorded
“has not had to transfer”, therefore third could not exercise the recourse to it.
（3）
戊不享有票据权利。以盗窃方式取得票据的，不得享有票据权利。因此，丁不享有票据权利。因赠与而无偿取得票据的，所享有的票据权利不得优于其前手的权利。因此戊的票据权利不得优于其前手丁。而丁不享有票据权利，戊当然也不享有票据权利。
The fifth heavenly stem does not enjoy the bill right.Steals the way to obtain the bill, does not have to enjoy the bill right.Therefore, Ding does not enjoy the bill right.But because of grants freely obtains the bill, the bill right which enjoys does not have to surpass his/her front hand the right.Therefore the fifth heavenly stem bill right does not have to surpass his/her front hand Ding.But Ding does not enjoy the bill right, the fifth heavenly stem certainly enjoys the bill right.
（4）
应承担赔偿责任。付款人收到止付通知后应当停止支付，直到公示催告程序终结。如果其仍对票据进行付款，应当承担赔偿责任。
Should undertake the compensation responsibility.After the drawee receives stops payment the notice to have to stop the payment, until service by publication procedure end.If it still carried on the payment to the bill, had to undertake the compensation responsibility.
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