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【速搜问答】银行承兑和商业承兑有什么区别

问答 admin 9个月前 (03-13) 186次浏览 已收录 0个评论

汉英对照:
Chinese-English Translation:

银行汇票是指由出票银行签发的,由其在见票时按照实际结算金额无条件付给收款人或者持票人的票据;商业汇票是出票人签发的,委托付款人在指定日期无条件支付确定的金额给收款人或者持票人的票据。

Bank draft refers to the bill issued by the issuing bank and paid unconditionally to the payee or the holder according to the actual settlement amount at sight; commercial draft is the bill issued by the drawer and entrusted the payer to pay unconditionally the fixed amount to the payee or the holder on the specified date.

所谓银行承兑汇票,简称银票。主要是由采购方出票,向采购方开户银行申请并经银行审查同意承兑的,保证在票据到期日无条件支付确定的金额给收款人或持票人的票据。那么银行承兑汇票与商业承兑汇票有什么区别呢?

The so-called bank acceptance bill, referred to as bank notes. It is mainly a bill issued by the purchaser, applied to the bank where the purchaser opens an account and accepted by the bank, which guarantees unconditional payment of a certain amount to the payee or holder on the due date of the bill. What is the difference between bank acceptance bill and commercial acceptance bill?

银行承兑汇票和商业承兑汇票的区别主要体现在:

The differences between bank acceptance bill and commercial acceptance bill are mainly reflected in:

1、承兑主体不同

1. Different acceptance subjects

银行承兑汇票由银行承兑;

Bank acceptance bills are accepted by banks;

商业承兑汇票由银行以外的付款人承兑。

Commercial acceptance bills are accepted by drawees other than banks.

2、信用等级不同

2. Different credit rating

商业承兑汇票和银行承兑汇票的承兑人不同,决定了商业承兑汇票是商业信用,银行承兑汇票是银行信用。现实交易中,接收票据的一方更偏向选择银行承兑汇票。

Different acceptors of commercial acceptance bill and bank acceptance bill determine that commercial acceptance bill is commercial credit and bank acceptance bill is bank credit. In the real transaction, the party receiving the bill prefers to choose the bank acceptance bill.

3、风险不同

3. The risks are different

商业承兑汇票当承兑人无款支付时,会发生支付风险,风险高;

When the acceptor of a commercial acceptance bill has no money to pay, there will be a high risk of payment;

银行承兑汇票无支付风险,且可向银行贴现提前获取资金。

The bank acceptance bill has no payment risk, and can obtain funds in advance from the bank discount.

4、流通性不同

4. Different circulation

商业汇票信用等级及流通性上低于银行承兑汇票。

The credit rating and liquidity of commercial bills are lower than bank acceptance bills.

5、汇票到期时处理方式不同。

5. There are different ways to deal with bills when they are due.

汇票的两个分类:

There are two categories of bills of exchange

银行承兑汇票由银行承诺支付,商业承兑汇票则由企业签发并承诺到期支付货款。

The bank acceptance bill is promised to be paid by the bank, while the commercial acceptance bill is issued by the enterprise and promised to be paid at maturity.

商业承兑汇票由企业签发并承诺到期支付货款,银行承兑汇票则由银行承诺支付。前者等同于支票,要等 1-3 天才能到达收款人帐号,后者即时到帐。

Commercial acceptance bills are issued by enterprises and promise to pay when due, while bank acceptance bills are promised by banks. The former is the same as the check, it will take 1-3 days to reach the payee’s account, and the latter will arrive at the account immediately.

一、两者的共同点

1、 What do they have in common

1、商业承兑汇票与银行承兑汇票基本当事人都是三个,即出票人、受票人和收款人;

1. Commercial acceptance bill and bank acceptance bill are basically three parties, namely the drawer, the drawee and the payee;

2、两者都可以在出票时向付款人提示承兑后使用,也可以在出票后先使用再向付款人提示付款;

2. Both can be used after presenting to the drawee for acceptance at the time of issue, or can be used before presenting to the drawee for payment after issue;

3、持票人的收款方式,从 1997 年 6 月 1 日起,都一致采用委托收款方式向承兑银行提示付款;

3. Since June 1, 1997, the collection method of the holder has consistently adopted the entrusted collection method to prompt the acceptance bank for payment;

4、签发汇票的对象和使用范围相同,出票人与收款人都必须在银行开立存款账户,两者之间具有真实的交易关系或债权债务关系。

4. Both the drawer and the payee must open a deposit account in the bank, and there is a real transaction relationship or debt relationship between them.

二、两者的差异点

2、 The difference between the two

由于商业汇票承兑人的不同,商业承兑汇票和银行承兑汇票的性质并不完全相同,两者之间区别如下:

Due to different acceptors of commercial bills, the nature of commercial acceptance bills and bank acceptance bills is not exactly the same

1、收费办法有所不同

1. The charging method is different

商业承兑汇票由付款人自行承兑,与开户银行无关,银行不能收取承兑手续费。

The commercial acceptance bill is accepted by the drawee himself, which has nothing to do with the Bank of deposit. The bank can’t charge the acceptance fee.

银行承兑汇票由出票人的开户银行承兑,承兑银行应按票面金额向出票人收取万分之五的承兑手。

The bank acceptance bill shall be accepted by the opening bank of the drawer, and the acceptance bank shall collect 5 / 10000 of the acceptance money from the drawer according to the face value.

2、债权债务关系不同

2. The relationship between credit and debt is different

银行对前者只是清算资金的中介,需待票据到期日才通过银行办理票据的结算,付款人(即承兑人)是商业汇票的主债务人;后者则因银行承兑,承兑银行是商业汇票的主债务人,又因与出票人签订了承兑协议,承兑银行又是出票人的债权人,因此,后者存在着票据内外两重信用关系。

For the former, the bank is only the intermediary of clearing funds, which needs to wait for the maturity date of the bill to settle the bill through the bank, and the drawee (i.e. acceptor) is the principal debtor of the commercial bill; for the latter, because the bank accepts the commercial bill, the acceptance bank is the principal debtor of the commercial bill, and because the acceptance agreement is signed with the drawer, the acceptance bank is the creditor of the drawer, so the latter has the existence of the bill According to the internal and external dual credit relationship.

3、会计核算手续不同

3. Different accounting procedures

由于上述两者差异的存在,因此,商业承兑汇票和银行承兑汇票的签发、承兑和到期时的具体处理手续也有所不同。例如,按照《支付结算办法》规定,前者由购销双方根据所订合同签发汇票,经付款人签署“承兑”字样并加盖预留银行印章后,即可生效;后者则须经其开户银行审查同意,并与出票人签订承兑协议,在银行承兑汇票上签署了“承兑”字样,并加盖了银行有关印章,才产生法律上的效力。

Due to the differences between the two, the specific procedures for the issue, acceptance and maturity of commercial acceptance bill and bank acceptance bill are also different. For example, according to the payment and settlement method, the former is issued by the buyer and the seller according to the contract, and becomes effective after the payer signs the word “acceptance” and affixes the reserved bank seal; the latter is subject to the examination and approval of the deposit bank, and signs a confirmation agreement with the drawer, and signs the word “acceptance” on the bank acceptance bill and affixes the relevant bank seal Chapter, it produces legal effect.

商业承兑汇票到期时,收款人对同城承兑的汇票,应于汇票到期日送交其开户银行办理委托收款;对异地承兑的汇票,应于汇票到期日前若干日内送交其开户银行办理委托收款;对已逾期的汇票,应于汇票到期日起 10 日内的提示付款期限内送交其开户银行办理委托收款,超过期限的,银行不予受理。如果付款人存款账户上余额不足支付票款,付款人开户银行应将商业承兑汇票退回给收款人或持票人,由其自行处理。

When the commercial acceptance bill is due, the payee shall send the bill accepted in the same city to the Bank of deposit for entrusted collection on the due date of the bill; for the bill accepted in different places, the payee shall send it to the Bank of deposit for entrusted collection within several days before the due date of the bill; for the overdue bill, the payee shall send it to the Bank of deposit for entrusted collection within 10 days after the due date of the bill Within days of the time limit for presentment of payment, it shall be sent to the bank where it opens an account for entrusted collection. If it exceeds the time limit, the bank will not accept it. If the balance in the payer’s deposit account is insufficient to pay for the bill, the bank where the payer opens an account shall return the commercial acceptance bill to the payee or the holder for handling by himself.

银行承兑汇票到期时,虽然也同样采用委托收款方式结算票款,但是,如果出票人存款账户上无款或存款余额不足支付票款,则由承兑银行作逾期贷款处理,并按照有关规定每日按万分之五计收罚息,不能随便作退票处理。

When the bank acceptance bill is due, although the entrusted collection method is also used to settle the bill, if there is no money in the drawer’s deposit account or the balance of the deposit is insufficient to pay the bill, the acceptance bank will make overdue loan processing, and collect the penalty interest according to the relevant regulations, and can’t refund the bill casually.

4、票据行为有所不同

4. Bill behavior is different

前者是购销双方收、付款人之间的票据行为,是一种商业信用的外在表现;后者则既是一种独立的票据行为,又是银行的一种信用授受业务。

The former is the bill behavior between the buyer and the seller, which is the external manifestation of commercial credit; the latter is not only an independent bill behavior, but also a kind of credit giving and receiving business of the bank.


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