Article 64 in cases when the acceptor or the payer has been declared legally bankrupt by the people ' s court ， relevant judicial documents from the people ' s court shall be valid as proof of refusal to accept or pay the bill 第六十四条承兑人或者付款人被人民法院依法宣告破产的，人民法院的有关司法文书具有拒绝证明的效力。
In cases when the bearer ' s presentation of the bill for acceptance or payment has been refused ， the acceptor or the payer must provide proof of their refusal or a statement noting their reasons for non - payment or non - acceptance 持票人提示承兑或者提示付款被拒绝的，承兑人或者付款人必须出具拒绝证明，或者出具退票理由书。
Article 63 where the holder is unable to obtain proof of dishonor on account of the death or escape of the acceptor or the drawee or for other reasons , the holder may obtain other relevant evidence according to law 第六十三条持票人因承兑人或者付款人死亡、逃匿或者其他原因，不能取得拒绝证明的，可以依法取得其他有关证明。
Article 63 in cases when the bearer is unable to obtain proof of refusal to accept or pay the bill because of the death or flight of the acceptor or payer or other causes ， the bearer may procure other relevant proof according to the law 第六十三条持票人因承兑人或者付款人死亡、逃匿或者其他原因，不能取得拒绝证明的，可以依法取得其他有关证明。
In cases where the bearer has not presented the bill for payment within the prescribed period as stipulated in the preceding paragraph ， the person accepting the bill or the payer shall remain liable for the payment of the bill after the bearer has explained the situation 持票人未按照前款规定期限提示付款的，在作出说明后，承兑人或者付款人仍应当继续对持票人承担付款责任。
Article 18 the holder of a negotiable instrument who forfeits his rights thereon by reason of limitation of time or defects in specified particulars on the instrument still has civil rights and he is entitled to demand the drawer or acceptor to make a refund equivalent to the sum in the instrument not yet paid 第十八条持票人因超过票据权利时效或者因票据记载事项欠缺而丧失票据权利的，仍享有民事权利，可以请求出票人或者承兑人返还其与未支付的票据金额相当的利益。
Because of the specialty of its acceptor , it should not only obey the general principle of negotiable instruments , but also follow the bank rules of the acceptance bill . it is one of the most popular used negotiable instruments in financial activities because its acceptor is the bank which enjoys high reputation 银行承兑汇票是我国金融活动中的常用票据,它既要遵循票据的一般规则,又要符合汇票的规定,同时由于其承兑人是特定的银行这一特点,还要满足银行的相关制度规范,因此具有一定的复杂性。
