An acceptance bill refers to a bill that has been accepted. That is, in the transaction, the seller issues a bill of exchange in order to ask the buyer to pay, and the payer marks the word "acceptance" on the face and signs it to acknowledge the payment due. The drawee becomes the acceptor of the bill after acceptance. Commercial acceptance bills are accepted by the buyer, and bank acceptance bills are called bank acceptance bills.
Second, the risk prevention when accepting bills of exchange
Risk prevention measures: according to the principle of "high efficiency, safety and liquidity", the qualification, credit standing and operating status of the applicant for acceptance or discount shall be reviewed in strict accordance with the regulations. And in accordance with the regulations, collect reasonable deposit from customers who apply for bank acceptance bills and implement corresponding guarantee measures.
When accounting is issued, the integrity of the information required for bank acceptance bills should be strictly examined. If the applicant for acceptance is required to provide an acceptance application, approval letter, purchase and sale contract, etc. When reviewing the counter, carefully review the contents of the bank acceptance bill.
Strictly examine the authenticity and reliability of the draft. Including whether the elements recorded in the draft are legal and standardized, whether the endorsement is continuous, whether the vouchers, stamp numbers and printing numbers are true and reliable, and whether the commodity transactions related to the draft are legal.
Strengthen the internal management of banks, and strictly implement the system of joint examination by credit, accounting and financial planning departments and examination and approval by the competent governor. Do a good job in publicity and training, enhance the professional quality of the handling personnel, and do a good job in promoting and explaining the bills of enterprises.
3. What is the process of accepting bills of exchange?
The drawer issues a bill of exchange and delivers it to the payee, and the payee requests payment from the drawee recorded in the bill, and the drawee assumes the payment obligation, and the bank charges a certain formalities fee. Acceptance bills are only applicable to bills payable at regular intervals, at regular intervals after the date of issue and at regular intervals after sight. Bills payable at sight do not need to be presented for acceptance, so there is no acceptance behavior. At the same time, there is no need to accept a bill in which the drawer and the payer are the same person.