If a seller extends credit to a time draft , they have made a trade acceptance the seller can request thebank finance the transaction by buying the draft the bank is said to discount 如卖方开出的是远期汇票，以此向买方提供信用，此时就做了一笔商业汇票承兑业务，卖方可以请银行买下商业承兑汇票，银行用这个办法对出口商融资，也就是说，银行对该汇票贴现了。
If a seller extends credit to a time draft , they have made a trade acceptance the seller can request that the bank finance the transaction by buying the draft the bank is said to discount the draft 如卖方开出的是远期汇票，以此向买方提供信用，此时就做了一笔商业汇票承兑业务，卖方可以请银行买下商业承兑汇票，银行用这个办法对出口商融资，也就是说，银行对该汇票贴现了。
Article 42 when accepting a bill ， the payer shall write the word “ accepted ” and the date of acceptance on the front of the bill and sign it ； after seeing a bill which is payable during a fixed period ， the date of payment shall be specified at the time of acceptance 第四十二条付款人承兑汇票的，应当在汇票正面记载“承兑”字样和承兑日期并签章；见票后定期付款的汇票，应当在承兑时记载付款日期。
Because of its complication and popular usage , the study of it has both the practical and theoretically effects . the main part of this dissertation takes three real cases for example and tries to analyze the issued problems and the corresponding answers in the activities of acceptance bill 本文以三个银行承兑汇票的实际案例为例,以票据理论与我国现行法律法规为基础,分析银行承兑汇票在实现权利的过程中遇到的问题与相应的解决方法。
On the basis of the investigation of the status quo of the bank acceptance operation in jiaxing , this paper analyzes the main problems and causing factors of the current operation actuality , and puts forward several suggestions on improving and perfecting the bank acceptance operation 摘要该文通过对嘉兴市银行承兑汇票业务开展现状的调查，剖析了当前银行承兑汇票在经营和管理中存在的突出问题及成因，并提出了完善和改进银行承兑汇票管理的对策。
Except where expressly agreed to by the nominated bank and so communicated to the beneficiary , the nominated bank ' s receipt of and / or examination and / or forwarding of the documents does not make that bank liable to pay , to incur a deferred payment undertaking , to accept draft ( s ) , or to negotiate 除非指定银行已明确同意并告知受益人，否则，它收受及或审核及或转交单据的行为，并不意味着它对付款、承担延期付款责任、承兑汇票或议付负有责任。
As of december 31 , 2004 , the group held cash and bank balances together with bank acceptances of approximately hk 985 million june 30 , 2004 : hk 1 , 015 million . the aggregate amount of bank loans of hk 2 , 217 million was reduced from hk 2 , 632 million as of june 30 , 2004 在二零零四年十二月三十一日，集团之现金及银行结存连同银行承兑汇票约为9 . 85亿港元二零零四年六月三十日为10 . 15亿港元，银行贷款总额由二零零四年六月三十日的26 . 32亿港元降至22 . 17亿港元。
But with the expansion of the business of the banker ' s acceptance bill , its problems are exposed apparently day by day . it ' s urgent to study the legal system of the banker ' s acceptance bill . we ' d guarantee its circulation and use by the high principle of rule of law 近年来，银行承兑汇票正以其特有的优势迅速推广使用，但随着银行承兑汇票业务的扩展，其存在的问题也日益显露，这就急需对银行承兑汇票的法律制度进行研究，从法治高度保障其流通和使用。
The banker ' s acceptance bill is a special kind of the bill of exchange , having the common characters and functions as an instrument . meanwhile in its legal property it has its specialty , i . e , its legal essence is a kind of valuable security whose debt the bank takes part in performing on its credit 银行承兑汇票是一种特殊的汇票，它具有票据的一般特征和功能，同时，在法律属性上又具有其特殊性，即其法律性质是银行以其信用参与债的履行的一种有价证券。
The effective establishment of the jural relation between the parties must base itself on their act on the commercial instrument . the instrument parties ? ? the subjects in the instrument jural relation , are the relation participants who enjoy the rights and assume the obligations according to their act on the commercial instrument . the parties can be divided into the basic parties and the non - basic parties by the criterion whether they appear with the act of draft 票据当事人即票据法律关系的主体，是基于票据行为而享有权利、承担义务的票据法律关系的参加者，以是否随出票行为而出现为标准，票据当事人可分为基本当事人和非基本当事人，他们的权利义务分别构成一个权利和义务体系，即银行承兑汇票基本当事人之间的权利义务体系与银行承兑汇票非基本当事人的权利义务体系。
