Classification of bank acceptance, what are the classifications of bank acceptance bills?

Commercial bills are divided into commercial acceptance bills and bank acceptance bills.

When the drawer or bearer of the bank acceptance bill reminds the bank of acceptance, the credit department of the bank is responsible for carefully examining the qualifications, credit, purchase and sale contract and the contents of the bill of exchange recorded in the bank acceptance bill in accordance with the relevant provisions and approval procedures, and if necessary, the drawer may provide a guarantee. In accordance with the provisions and acceptance conditions, sign an acceptance agreement with the drawer.

The items that must be recorded on the face of the bank acceptance draft include the words "bank acceptance draft", the entrustment of unconditional payment, the determined amount, the name of the paying bank, the name of the payee, the date of issuance, and the signature and seal of the drawer. If one of them is missing, the banker's acceptance draft is invalid.

The drawer of the bank acceptance draft shall deposit the full amount of the bank acceptance bill with its opening bank before the maturity of the bank acceptance draft. The accepting bank shall pay the bill on the date of maturity or the date of sight after the maturity date of the bank acceptance bill.

When the drawer of the bank acceptance bill fails to deposit the full amount of the bank acceptance bill on the maturity date, the accepting bank shall charge interest on the amount of the bank acceptance bill that has not been paid by the drawer according to 5/10,000 per day, in addition to the unconditional payment to the bearer by the bill.

The bank acceptance bill is a valuable certificate and a causal certificate, which can be endorsed and transferred based on the principle of payment consideration, so as to realize the payment function and settlement function of the bank acceptance bill. For example, if Company A holds an outstanding bank acceptance draft of RMB 2 million, and since Company A has purchased commodities worth RMB 2 million from Company B, if both parties agree to settle by bank acceptance draft, then Company A can endorse the RMB 2 million bank acceptance draft to Company B to complete the transaction payment.

The bank acceptance bill is a usance bill, and the payee or bearer wants to use the amount recorded on the bank acceptance bill in advance before the maturity date of the bank acceptance draft, and can apply to the opening bank for discounting. After a certain amount of discount is paid, the amount on the bank acceptance bill can be used (when discounting, the bank will directly deduct the discount interest and transfer the discount balance into the corporate account of the discount applicant). The discount rate of bank acceptance bills changes with the adjustment of the discount rate of bank acceptance bills.

Acceptance of bills refers to the act of the payer of the bill of exchange promising to bear the debt of the bill. Bills of exchange include bank drafts and commercial drafts, and they are generally accepted by banks.

1. Commercial Acceptance Bill: A commercial acceptance bill is a bill accepted by a payer other than a bank. The commercial acceptance bill can be issued and accepted by the payer, or it can be issued by the payee and handed over to the payer for acceptance. The payer of the commercial draft is the acceptor.

The drawer of the commercial acceptance bill is a legal person and other organization that has opened a deposit account in the bank, has a real entrusted payment relationship with the payer, and has reliable funds to pay the amount of the bill**.

2. Bank Acceptance Draft A bank acceptance draft is a bill issued by the drawer and accepted by its opening bank. The maximum face value of each ticket is 10 million yuan (inclusive). The bank acceptance bill shall be charged a handling fee of 5/10,000 to the applicant according to the face value, and the handling fee shall be 10 yuan if it is less than 10 yuan.

The acceptance period shall not exceed 6 months. If the applicant fails to pay the bank acceptance bill when due, the overdue penalty interest shall be calculated according to the regulations. Early Commercial Acceptances.

The drawer of the bank acceptance bill must meet the following conditions: (1) legal persons and other organizations that open deposit accounts in the acceptance bank; (2) Have a real entrusted payment relationship with the accepting bank; (3) Able to provide legally effective purchase and sale contracts and VAT invoices; (4) Have sufficient payment capacity, good settlement record and settlement reputation. (5) Good credit relationship with the bank, no overdue loan record.

6) Able to provide corresponding guarantees, or deposit a certain percentage of the margin as required.

Acceptance of bills refers to the act of the payer of the bill of exchange promising to bear the debt of the bill. Bills of exchange include bank drafts and commercial drafts, and they are generally accepted by banks.

In China's domestic **, there are two types of acceptance bills: bank acceptance bills and commercial acceptance bills. Both of these bills of exchange are related to post-mortem payments.

Bank Acceptance Draft: The drawer issues a bank acceptance draft and delivers it to the payee, and the payee requests payment from the payer recorded on the bill, and the payer shall bear the payment obligation, and the bank charges a certain handling fee.

Commercial acceptance bill: The commercial acceptance bill is issued by the drawer, and the entrusted payer unconditionally pays the determined amount to the payee or bearer on the specified date, and the bill accepted by the payer other than the bank is the commercial acceptance bill.

Acceptance bill discounting refers to the acceptance bill of exchange that has been applied for the acceptance bill procedure. That is, in the course of the transaction, the seller reviews and signs the acceptance bill in order to ask the buyer for money, and the remitter lists the words and signature of the "acceptance bill" on the bill that approves the payment at the expiration of the period.

What are the types of promissory notes?

The discounting of acceptance bills is divided into acceptance bills and bank acceptance bills. In addition, discount and electric bills according to its existing acceptance bills. The acceptance wheel vertical bill of exchange is an order to be collected by a specific lender who borrows a large amount of money from Layuan.

The bank acceptance draft shall be signed by the drawer, and the entrusted payer shall pay the payee to the payee within a specific date and time without reason to determine the amount, and the bank acceptance bill shall be carried by the remittance other than the financial institution.

How to realize the discounting of acceptance bills.

1.The remitter should accept the bill of exchange or refuse to discount the acceptance bill within 3 days of receiving the information prompting the effective date of the discount of the acceptance bill. When the remitter gets the information prompting the acceptance bill to be discounted, it should also check and sign the invoice of the acceptance bill to the drawer.

The acceptance bill should indicate the date and time of acceptance and sign it.

2.Records of acceptance bills. If the remitter discounts the acceptance bill, it must describe the words "acceptance bill" and the date and time of the acceptance bill in front of the acceptance bill and sign it; If the acceptance bill is paid on time after seeing the bill, the payment date and time must be recorded at the time of acceptance.

If the date and time of the acceptance bill are not recorded in the acceptance bill, the third day of the effective date of the discounting of the acceptance bill shall be the date and time of the acceptance bill from the remitter who gets the information to remind the acceptance bill.

Acceptance bills are divided into bank acceptance bills and commercial acceptance bills. At the same time, according to the existence of acceptance bills and electronic acceptance bills. A banker's acceptance is an instruction for the debtor to designate a borrower to pay.

The banker's acceptance bill is withdrawn from the basic deposit account that has set up a personal deposit account in the bank accepting the bill. The commercial acceptance bill is signed by the drawer, and the entrusted payer pays the payee on a specific date without reason to confirm the high amount of golden, and the payer other than the bank is the commercial acceptance bill. The above is the relevant content of acceptance.

The difference between the two types of acceptance bills.

The difference between the commercial acceptance bill and the bank acceptance bill depends on the difference of the acceptor's congratulations, and the commercial acceptance bill is determined to be consumer credit, and the bank acceptance bill is the bank's personal credit. Bank acceptance bills are generally signed by banks and acceptance bills, and commercial acceptance bills cannot be signed and approved by banks for transfer, but the credit rating and liquidity are lower than bank acceptance bills, and the difficulty of banks applying for bills of exchange is higher than that of bank acceptance bills. This article mainly writes about the categories of acceptance-related knowledge points, and the content is for reference only.

A bank draft is a type of bill of exchange, and a bill of exchange is a type of instrument.

In detail, bills can be divided into bills of exchange, checks, promissory notes, bills of exchange can be divided into bank drafts and commercial bills, commercial bills can be subdivided into commercial acceptance bills and bank acceptance bills.

Checks are divided into cash checks, ordinary checks, and transfer checks. There is only one type of cashier's check.

A bank draft is a bill issued by the issuing bank, which is unconditionally paid to the confiscated person or bearer according to the actual settlement amount at the sight of the bank. Bank drafts are mostly used for non-local transfer settlement and cash withdrawal, and when the bill is seen, it is unconditionally paid to the payee or bearer according to the actual settlement amount.

Bank draft is issued by a bank, unconditionally paid to the bearer or payee when the bill is seen, is one of the commonly used settlement methods of enterprises, so how many types of bank draft is generally divided?

Classification of bank drafts.

1) According to the drawer, it is divided into bank draft and commercial draft.

The bill of exchange issued by the bank is called a bank draft, and the bill issued by an entity other than the bank is called a commercial draft. If the commercial bill is due for payment on a certain day in the future, it means that the commercial draft will circulate for a period of time, and the credit of the commercial bill is not as good as the bank draft, so it is difficult to circulate.

A bank acceptance draft is an acceptance of a bill of exchange issued by a unit or individual by a bank, indicating unconditional payment when the bill is due. Because of the acceptance of the bank, the credit of the commercial bill is improved, and the circulation is relatively easier.

The commercial acceptance bill is the acceptance made by the payer on the note, indicating that the payment is absolutely unconditional when due.

Note: Bank acceptance draft and bank draft are two different kinds of bills, and bank acceptance draft belongs to commercial draft.

2) According to the different payment terms, it is divided into demand bills and usance bills.

Among them, the bank draft is a demand draft, which is paid at sight; Commercial bills are divided into two types: spot and usance bills, and only usance commercial bills need to be accepted, so acceptance is a unique system for usance bills.

3) According to whether the payee is recorded on the bill of exchange, it is divided into registered draft and bearer bill.

Since China's Negotiable Instruments Law includes the name of the payee among the seven items that must be recorded when issuing a bill, that is to say, China's Negotiable Instruments Law only recognizes registered bills of exchange.

The main content of a bank draft.

1. Beneficiary's name or unit;

2. Name or unit of the remitter;

3. Date of issuance (invoice date);

4. Remittance amount, actual settlement amount, and excess amount;

5. Purpose of remittance;

6. Place of payment, bank of payment, and line number;

7. Payment date.

Accounting entries for receipt of banker's acceptances.

1. Before receiving the bank acceptance draft, it has been registered.

Debit: Notes receivable.

Credit: Accounts receivable.

2. Revenue is recognized on the day of receipt of the bank acceptance draft.

Debit: Notes receivable.

Credit: main business income.

Tax Payable – VAT payable (output tax).