The drawer and payer of a bank draft are enterprises, and the acceptor is a bank. The payer, acceptor and drawer of a commercial bill may be the same person. The drawee of a bill of exchange refers to the person who performs the obligation to pay the bill. Generally speaking, it is the entrusted payer. The drawee of a bank draft is a bank participating in "national interbank transactions", and must pay unconditionally when confirming the authenticity of the draft; The drawee of a bank acceptance bill is an acceptance bank that has signed an acceptance agreement with the buyer of the sales contract.

The difference between drawer, acceptor and payer:

1. The drawer is a legal person, other organization or individual who issues bills and delivers them to others;

2. The acceptor refers to the payer who promises to pay the amount of the bill of exchange and records the maturity date of the bill, and is also the principal debtor of the bill. The drawee, also known as the drawee, is the party to the bill;

The drawee shall be responsible for the payment of the bill. The payer becomes the acceptor after accepting the bill, that is, the principal debtor of the bill, and cannot be relieved of his payment responsibility under any excuse.

The specific difference between the acceptor and the payer:

1. The acceptor refers to the party that promises to pay the holder, so the so-called commercial acceptance bill refers to the bill that the enterprise promises to pay, and the bank acceptance bill refers to the bill that the bank promises to pay. Because the bank's promise is more credible, the bank's acceptance bill is more likely to be accepted.

2. Payer refers to the person who actually pays. Sometimes, the acceptor and payer are the same person, such as commercial acceptance bills accepted and paid by enterprises themselves. Sometimes it is not a commercial acceptance bill, such as a commercial acceptance bill that the enterprise accepts itself but entrusts the bank to pay. At this time, we should pay attention to the difference between bank entrusted payment and acceptance payment. Entrusted payment is an agency business. If there is money in the enterprise account, I will pay it. I won't pay if I don't have money. The holder can't ask the bank for it. When a bank accepts payment, if the funds in the enterprise account are insufficient, the bank has to pay in advance.

To sum up, the drawer and drawee of a bank draft are enterprises, and the acceptor is a bank. The payer, acceptor and drawer of a commercial bill may be the same person. The drawee of a bill of exchange refers to the person who performs the obligation to pay the bill.

Legal basis:

Article 27 of the People's Republic of China (PRC) Negotiable Instruments Law.

The holder may transfer the rights of the bill of exchange to others or authorize others to exercise certain rights of the bill of exchange.

If the drawer writes the words "non-negotiable" on the bill, the bill shall not be negotiable.

When exercising the rights stipulated in the first paragraph, the holder shall endorse and deliver the bill.

Endorsement refers to the act of recording relevant matters on the back of a bill or a note and signing it.