论文部分内容阅读
银行承兑汇票是商业汇票的一种形式,是由出票人签发,由其开户银行在特定日期,无条件支付特定的金额给收款人或者持票人的票据。在企业各种结算方式中,银行承兑汇票是仅次于支票、汇兑、银行汇票的结算方式,资金安全性较高,到期银行无条件支付。但是在实际工作中,由于部分财务人员对《票据法》、《支付结算办法》有关内容不了解,致使银行承兑汇票到期时不能及时承兑,从而给企业造成重大资金损失。银行承兑汇票在使用中需要注意以下问题:
Bank acceptance is a form of commercial bill issued by the drawer, by its bank on a specific date, unconditional payment of a specific amount to the payee or bill holder. Among various settlement methods of enterprises, bank acceptance bills are second only to checks, remittances and bank drafts, with high capital security and expire bank unconditional payment. However, in actual work, due to the fact that some financial personnel do not understand the relevant contents of the Notes Law and the Methods of Payment and Settlement, the acceptance of the bank acceptance bills can not be accepted in due time, resulting in significant financial losses to the enterprises. Bank acceptance bills in use need to pay attention to the following questions: