Acceptance refers to the record that the holder requires the drawee to pay the bill before it expires. Unique bill of exchange system. The payer usually signs the bill on the front. The relationship between the drawer and the drawee is entrusted, and the issuance of bills by the drawer does not mean that the drawee must pay. In order to make the bill payable at maturity, the holder must present it to the drawee for acceptance. The payer shall bear the legal responsibility for bill payment only after signing and accepting the bill.
Before the drawee accepts the bill, the principal debtor is the drawer; After acceptance, the payer becomes the principal debtor, while the drawer and other endorsers are the subordinate debtors. When accepting a bill of exchange, the holder must actually present it, which is called presentation. A draft payable at sight needs no presentation for acceptance. Bills paid regularly after sight should be accepted in advance.
Authenticity appraisal
check
In the past two years, the discount business of acceptance bills has developed rapidly and become a new bright spot. But at the same time, forged, altered and "cloned" acceptance bills have appeared in the market, so it is very important for financial personnel to guard against bill risks. Five methods are summarized from long-term working experience: one check, two listening, three touching, four comparing and five taking pictures, which are practical and effective.
clear
It mainly means that the bill is flat and clean, and the handwriting and seal are clearly distinguishable, so as to achieve "two noes", that is, no stains, that is, no creases, water marks, oil stains or other dirt on the face. 2. No alteration means that all the recorded elements, signatures and endorsements on the ticket face have no traces of alteration.
complete
It mainly means that the bill is undamaged, all recording elements and signatures are complete, reaching "none", that is, there is no flaw, that is, the bill has no corners, tears or other damages. No omission means that all the recording elements and endorsements on the face are complete and all kinds of signatures are complete.
Accuracy (sex)
Mainly refers to the face of each record element to fill in correctly, the signature conforms to the provisions of the "negotiable instrument law", to achieve "two noes", namely:
Error-free items refer to the bank name, line number, special seal for draft, etc. The endorsement of a bill should be accurate and continuous.
There is no clerical error, that is, the figures in the bill amount should be consistent and standardized, and the date of issuance and payment should meet the requirements (add zero before the month requirement of 1 2, 10, add zero before the date requirement of 1-9, and add zero after 10, 20, 30; Please add one before the date requirement 1 1- 19. )
term of validity
Mainly refers to the normal circulation and acceptance of bills, to achieve "two noes" that is:
No exemption means that bills with indicators of "non-negotiable", "pledge" and "entrusted collection" cannot be discounted.
Non-prohibition means that bills should not fall within the scope of being stolen, cheated or lost, and do not fall within the scope of prohibiting circulation and publicity in the public security law.