How to endorse commercial acceptance bills and bank acceptance bills

Stamping the financial seal at the endorsee, and if it is more than one endorsement, stamping the size seal of the seam at the paste.

Stamping the payee's financial seal and corporate seal at the endorsement office!

In the financial network or China bill network, there are articles detailing this knowledge, such as how to endorse, how to avoid endorsement errors, and what methods there are. Wait a minute. Very practical.

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The difference between the endorsement of a banker's acceptance bill and a commercial acceptance bill is that the endorser is different<>

In the commercial acceptance bill, the endorser is the commercial trust, while in the bank acceptance bill, the endorser is the bank itself, and the commercial acceptance bill is commercial credit and the bank acceptance bill is bank credit. Banker's acceptance drafts are generally issued and accepted by banks.

Differences in the endorsement of banker's acceptance and commercial acceptance.

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The difference between the endorsement of the bank acceptance bill and the commercial acceptance bill is changed to the endorsement <>

In the commercial acceptance bill, the endorser is the commercial trust, while in the bank acceptance bill, the endorser is the bank itself, and the commercial acceptance bill is commercial credit, and the bank acceptance bill is bank credit. The bank acceptance draft is generally issued and accepted by Yintong Hui Judgment Bank.

Dear, hello bank acceptance draft: the drawer issues the bank acceptance draft and delivers it to the person who collects the money in the banquet tour, and the payee requests payment from the payer recorded on the draft, 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 amount of Lushan to the payee or bearer in the designated RI period, and the bill accepted by the payer other than the bank is the commercial acceptance bill.

Only this one difference? Is there anything else.

The foundation is also different.

List the similarities and differences of documentary bills of exchange under letters of credit and collections.

The main parties to the letter of credit are the issuing bank and the beneficiary, and the main party under the filial piety collection is the export loss merchant, and documentary collection refers to the exporter issuing a bill of exchange after the goods are shipped and handing over the first shipping documents to the collecting bank for collection.

The process of endorsing a transfer to a paper bank draft is as follows:

1. Fill in the date, the name of the receiving unit, and the amount on the front of the bill;

2. Write clearly the name of the opening bank on the bill, stamp the company's financial seal and legal person seal, and indicate the words entrusted to collect the remaining money, and indicate the date.

Endorsements can be divided into two categories according to their purpose: one is transfer endorsement, that is, endorsement for the purpose of transferring the rights of the instrument, and the other is non-transfer endorsement, that is, endorsement for the purpose of establishing entrusted collection or pledge of the instrument. Commercial bills of exchange can be endorsed and transferred, and the endorser assumes the responsibility of guaranteeing the subsequent payment after the endorsement transfers the bill.

When the endorser does not receive payment of the bill of exchange, it shall pay off to the bearer.

a) the amount of the bill of exchange for which payment was refused;

2) Interest calculated on the amount of the bill of exchange at the interest rate prescribed by the People's Bank of China from the due date or the date of prompt payment to the date of settlement;

3) The cost of obtaining the relevant refusal certificate and issuing the notice. Endorsement is a form of necessity, and the endorsement must record the following matters:

1) The name of the endorsee;

2) Signature of the endorser. If one of the above items is not recorded, the endorsement shall be invalid. The endorsement date shall be recorded, and if the endorsement date is not recorded, it shall be deemed to be endorsed before the maturity date of the bill of exchange.

The endorsement records the words "entrusted collection", and the endorsee has the right to exercise the entrusted bill of exchange on behalf of the endorser. However, the endorsee may no longer transfer the right to the bill of exchange by endorsement. Bills of exchange can be pledged as a pledge.

When pledged, the word "pledge" shall be recorded in the endorsement. When the endorsee realizes its pledge in accordance with the law, it can exercise the right of bill of exchange. If the drawer of the instrument records the words "non-transferable" on the front of the instrument, the instrument shall not be transferred (lose its negotiability).

If the direct follower endorses the transfer, the drawer does not bear the guarantee liability for the endorsee of its direct follower, and the bank will not accept the bill that the endorsee prompts payment or entrusts to collect. If the endorser of the instrument records the words "non-transferable" in the column of the endorser of the instrument, and then endorses the transfer, the endorser who records the words "non-transferable" shall not be liable for the guarantee to the endorsee of his subsequent hand. Endorsements must not be conditional.

If there is a condition attached to the endorsement, the attached condition does not have the effect on the instrument. An endorsement of the transfer of a part of a bill of exchange or the transfer of the amount of the bill of exchange to two or more persons is invalid. If the bill of exchange is refused to be paid or exceeds the prompt payment period, it shall not be endorsed and transferred, and if the endorsement is transferred, the endorser shall bear the responsibility for the instrument.

The endorsement shall be recorded on the back of the bill or on the sticky sheet, but not on the front of the bill. If the endorsement column is not enough for endorsement, a sticky sheet in a uniform format can be used to adhere to the adhesive place specified on the bill. The first person to record the sticky slip shall sign and seal the bill and the sticky slip.

If the endorsement is written on the front of the instrument, the endorsement is invalid. Because the endorsement is recorded on the front of the instrument, it will not be possible to determine whether the endorser's signature is an endorsement, an acceptance, or a guarantee, and therefore the validity of the signature cannot be confirmed.

The acceptance bill is usually printed on the back of the bill, and a number of slag endorsement columns are printed in advance, indicating the sentence indicating the transfer of the right of the instrument to the endorsee, and leaving the endorser and the endorsee blank for the endorser to fill in when the endorser endorses. The Negotiable Instruments Act generally does not limit the number of endorsements, and can be pasted on the bill when the endorsement column or the back of the bill is full"Sticky orders"Make an endorsement.

The endorsement shall be made by the endorser on the back of the bank acceptance bill or on the sticky note"Endorser's signature"The first endorsee shall be the endorser of the latter hand, and the name of the enterprise of the previous endorsee must be consistent with the financial seal of the endorser of the latter hand. If the date of endorsement is not stated, it is deemed to have been endorsed before the maturity date of the bill of exchange. Moreover, the endorsement must also record the name of the endorser to be lifted.

How to make accounting entries for commercial acceptance bills?

1. When receiving the acceptance bill.

Debit: Notes receivable.

Credit: Accounts receivable.

2. Discounting. Borrow: Bank deposit.

Finance Expenses. Credit: Notes receivable.

3. The bill of exchange does not need to be processed when it expires.

Note: Receipt of commercial acceptance bills, because there is a possibility that the acceptance bill can not be cashed due to the next reason, so it is necessary to record the acquisition of the acceptance bill, the information and payment of the bill, and the establishment of the acceptance bill of exchange book, in case of emergency

The specific process of endorsement transfer of bank acceptance bill:

First of all, fill in the date, name of the receiving unit, and amount on the front of the bank ash draft.

Secondly, it is necessary to write the name of the opening bank on the back of the bank acceptance draft, stamp the company's financial seal and legal person seal, and indicate the words entrusted to collect the money, and indicate the date.

Finally, if the bank is entrusted to receive the payment, the endorser should fill in the name of the receiving bank, or write the name of the endorsed company in the endorsement place, and then quietly stamp the seal of the company's reserved bank in the box below.

What are the types of acceptance bills?

Acceptance bills include bank acceptance bills and commercial acceptance bills.

A bank acceptance draft refers to an instrument issued by a depositor who has opened a deposit account in the acceptance bank, applies to the opening bank and is reviewed and accepted by the bank, and guarantees the unconditional payment of a certain amount to the payee or bearer on the specified date. It is characterized by good credit, strong acceptance and high flexibility.

Commercial acceptance bill refers to the bill issued by the drawer, and the entrusted payer unconditionally pays the determined amount to the payee or bearer on the specified date. Compared with bank acceptance bills, commercial acceptance bills have lower credit rating and liquidity.

The difference between a bank acceptance bill and a commercial acceptance bill is reflected in the fact that the bank acceptance bill is accepted by the bank, while the commercial acceptance bill is accepted by a payer other than the bank. There is no payment risk for bank acceptance bills, but there is a higher payment risk for commercial acceptance bills