商业汇票签发后，必须经过承兑。承兑是指承兑人同意按汇票载明的事项到期付

商业汇票签发后，必须经过承兑。承兑是指承兑人同意按汇票载明的事项到<br><br>期付款而在票据上所做文字记载或签章的票据行为。 商业承兑汇票是由银行以外的付款人承兑的商业汇票， 可以由付款人签发并承兑， 也可以由收款人签发交由付款人承兑。银行承兑汇票是由银行承兑的商业汇票。 凡是在银行开立账户的法人以及其他组织之间， 根据购销合同进行商品交易和清偿债权债务， 均可以使用商业汇票。商业汇票可以在签发时向付款人提示承兑后使用， 也可以在汇票出票后，先使用再向付款人提示承兑。 付款人承兑商业汇票不得附有条件， 承兑附有条件的视为拒绝承兑。 商业汇票的付款期限最长不得超过 6 个月。商业汇票的提示付款期限自汇票到期日起 10 日。商业承兑汇票与银行承兑汇票的核算手续的共同点是，用委托收款结算方式托收汇票款， 但要注意商业承兑汇票和银行承兑汇票到期时，付款人或承兑申请人帐户无款的情况下，处理手续的区别。

商业汇票签发后，必须经过承兑。 承兑是指承兑人同意按汇票载明的事项到<br><br>期付款而在票据上所做文字记载或签章的票据行为。 商业承兑汇票是由银行以外的付款人承兑的商业汇票， 可以由付款人签发并承兑， 也可以由收款人签发交由付款人承兑。 银行承兑汇票是由银行承兑的商业汇票。 凡是在银行开立账户的法人以及其他组织之间， 根据购销合同进行商品交易和清偿债权债务， 均可以使用商业汇票。 商业汇票可以在签发时向付款人提示承兑后使用， 也可以在汇票出票后，先使用再向付款人提示承兑。 付款人承兑商业汇票不得附有条件， 承兑附有条件的视为拒绝承兑。 商业汇票的付款期限最长不得超过 6 个月。 商业汇票的提示付款期限自汇票到期日起 10 日。 商业承兑汇票与银行承兑汇票的核算手续的共同点是，用委托收款结算方式托收汇票款， 但要注意商业承兑汇票和银行承兑汇票到期时，付款人或承兑申请人帐户无款的情况下，处理手续的区别。

After a commercial bill is issued, it must be accepted. Acceptance refers to the acceptor's agreement to arrive according to the items specified in the bill of exchange<br>The act of making written records or seals on a negotiable instrument for payment on time. Commercial acceptance bill is a commercial bill accepted by the payer other than the bank. It can be signed and accepted by the payer, or issued by the payee for acceptance by the payer. A bank acceptance bill is a commercial bill accepted by a bank. All legal persons and other organizations that open accounts in banks can use commercial bills to trade commodities and pay off creditor's rights and debts according to the purchase and sale contract. Commercial bills of exchange can be used after presentation for acceptance to the drawee at the time of issue, or they can be used first and then presented for acceptance to the payer after the bill is drawn. The drawee's acceptance of a commercial bill shall not be subject to conditions. If the acceptance is conditional, it shall be deemed as non acceptance. The maximum term of payment for commercial bills shall not exceed six months. The time limit for presentment for payment of commercial bills shall be 10 days from the due date of the bills. The common point of the accounting procedures of commercial acceptance bill and bank acceptance bill is that the bill is collected by the way of entrusted collection settlement. However, attention should be paid to the difference between the procedures when the commercial acceptance bill and the bank acceptance bill are due, and there is no payment in the account of the payer or the acceptance applicant.<br>