如何认识银行承兑汇票
<strong><font face="宋体">〖产品优势〗 </font></strong><p class="MsoNormal" style="TEXT-INDENT: 10.5pt; LINE-HEIGHT: 21pt; mso-line-height-rule: exactly; mso-layout-grid-align: none; mso-char-indent-count: 1.0; mso-char-indent-size: 10.5pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ansi-language: ZH-CN;">1、成本低廉。相对于贷款，承兑汇票仅收取万分之五手续费，成本低廉。</span></p><p class="MsoNormal" style="TEXT-INDENT: 24pt; LINE-HEIGHT: 21pt; mso-line-height-rule: exactly; mso-layout-grid-align: none;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ansi-language: ZH-CN;"><font style="FONT-SIZE: 12px;">银行承兑汇票与贷款比较</font></span></p><div><table cellspacing="0" cellpadding="0" border="0" style="BORDER-COLLAPSE: collapse; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-table-layout-alt: fixed;"><tbody><tr><td valign="top" width="115" style="BORDER-RIGHT: windowtext 0.75pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 0.75pt solid; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 0.75pt solid; WIDTH: 86.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.75pt solid;"><p class="MsoNormal" style="LINE-HEIGHT: 21pt; mso-line-height-rule: exactly; mso-layout-grid-align: none;"><font style="FONT-SIZE: 12px;"> </font></p></td><td valign="top" width="242" style="BORDER-RIGHT: windowtext 0.75pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 0.75pt solid; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 181.25pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.75pt solid; mso-border-left-alt: solid windowtext .75pt;"><p class="MsoNormal" style="LINE-HEIGHT: 21pt; mso-line-height-rule: exactly; mso-layout-grid-align: none;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ansi-language: ZH-CN;"><font style="FONT-SIZE: 12px;">银行承兑汇票</font></span></p></td><td valign="top" width="211" style="BORDER-RIGHT: windowtext 0.75pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 0.75pt solid; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 158.45pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.75pt solid; mso-border-left-alt: solid windowtext .75pt;"><p class="MsoNormal" style="LINE-HEIGHT: 21pt; mso-line-height-rule: exactly; mso-layout-grid-align: none;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ansi-language: ZH-CN;"><font style="FONT-SIZE: 12px;">贷<span style="mso-spacerun: yes;"> </span> 款</font></span></p></td></tr><tr><td valign="top" width="115" style="BORDER-RIGHT: windowtext 0.75pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: medium none; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 0.75pt solid; WIDTH: 86.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.75pt solid; mso-border-top-alt: solid windowtext .75pt;"><p class="MsoNormal" style="LINE-HEIGHT: 21pt; mso-line-height-rule: exactly; mso-layout-grid-align: none;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ansi-language: ZH-CN;"><font style="FONT-SIZE: 12px;">1、融资综合成本</font></span></p></td><td valign="top" width="242" style="BORDER-RIGHT: windowtext 0.75pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: medium none; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 181.25pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.75pt solid; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt;"><p class="MsoNormal" style="LINE-HEIGHT: 21pt; mso-line-height-rule: exactly; mso-layout-grid-align: none;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ansi-language: ZH-CN;"><font style="FONT-SIZE: 12px;">极低，按票面金额的0.05%收取</font></span></p></td><td valign="top" width="211" style="BORDER-RIGHT: windowtext 0.75pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: medium none; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 158.45pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.75pt solid; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt;"><p class="MsoNormal" style="LINE-HEIGHT: 21pt; mso-line-height-rule: exactly; mso-layout-grid-align: none;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ansi-language: ZH-CN;"><font style="FONT-SIZE: 12px;">偏高，按照贷款金额的一定百分比收取</font></span></p></td></tr><tr><td valign="top" width="115" style="BORDER-RIGHT: windowtext 0.75pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: medium none; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 0.75pt solid; WIDTH: 86.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.75pt solid; mso-border-top-alt: solid windowtext .75pt;"><p class="MsoNormal" style="LINE-HEIGHT: 21pt; mso-line-height-rule: exactly; mso-layout-grid-align: none;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ansi-language: ZH-CN;"><font style="FONT-SIZE: 12px;">2、资金使用效率</font></span></p></td><td valign="top" width="242" style="BORDER-RIGHT: windowtext 0.75pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: medium none; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 181.25pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.75pt solid; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt;"><p class="MsoNormal" style="LINE-HEIGHT: 21pt; mso-line-height-rule: exactly; mso-layout-grid-align: none;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ansi-language: ZH-CN;"><font style="FONT-SIZE: 12px;">随用随开，没有资金闲置</font></span></p></td><td valign="top" width="211" style="BORDER-RIGHT: windowtext 0.75pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: medium none; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 158.45pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.75pt solid; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt;"><p class="MsoNormal" style="LINE-HEIGHT: 21pt; mso-line-height-rule: exactly; mso-layout-grid-align: none;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ansi-language: ZH-CN;"><font style="FONT-SIZE: 12px;">可能有资金的闲置</font></span></p></td></tr><tr><td valign="top" width="115" style="BORDER-RIGHT: windowtext 0.75pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: medium none; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 0.75pt solid; WIDTH: 86.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.75pt solid; mso-border-top-alt: solid windowtext .75pt;"><p class="MsoNormal" style="LINE-HEIGHT: 21pt; mso-line-height-rule: exactly; mso-layout-grid-align: none;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ansi-language: ZH-CN;"><font style="FONT-SIZE: 12px;">3、用途监控</font></span></p></td><td valign="top" width="242" style="BORDER-RIGHT: windowtext 0.75pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: medium none; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 181.25pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.75pt solid; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt;"><p class="MsoNormal" style="LINE-HEIGHT: 21pt; mso-line-height-rule: exactly; mso-layout-grid-align: none;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ansi-language: ZH-CN;"><font style="FONT-SIZE: 12px;">可以监控资金用途，防止了资金挪用</font></span></p></td><td valign="top" width="211" style="BORDER-RIGHT: windowtext 0.75pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: medium none; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 158.45pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.75pt solid; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt;"><p class="MsoNormal" style="LINE-HEIGHT: 21pt; mso-line-height-rule: exactly; mso-layout-grid-align: none;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ansi-language: ZH-CN;"><font style="FONT-SIZE: 12px;">很难监控，容易被挪用</font></span></p></td></tr></tbody></table></div><p class="MsoNormal" style="TEXT-INDENT: 24pt; LINE-HEIGHT: 21pt; mso-line-height-rule: exactly; mso-layout-grid-align: none;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ansi-language: ZH-CN;">银行承兑汇票收费非常低，使得企业可以极低成本使用银行信用，因此票据受到了市场的极大追捧，相对于贴现利息，承兑手续费甚至可以忽略不计。</span></p><p class="MsoNormal" style="TEXT-INDENT: 10.5pt; LINE-HEIGHT: 21pt; mso-line-height-rule: exactly; mso-layout-grid-align: none; mso-char-indent-count: 1.0; mso-char-indent-size: 10.5pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ansi-language: ZH-CN;">2、期限灵活。相对于贷款的固定期限，承兑汇票可以根据贸易结算需要灵活设定期限，可长可短。</span></p><p class="MsoNormal" style="TEXT-INDENT: 10.5pt; LINE-HEIGHT: 21pt; mso-line-height-rule: exactly; mso-layout-grid-align: none; mso-char-indent-count: 1.0; mso-char-indent-size: 10.5pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ansi-language: ZH-CN;">3、相对于贷款，票据与资金结算直接连接，可以有效的监控资金用途，防止了企业的资金挪用。</span></p><p class="MsoNormal" style="LINE-HEIGHT: 21pt; mso-line-height-rule: exactly; mso-layout-grid-align: none;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ansi-language: ZH-CN;">【点评】<span style="COLOR: red;"><font color="#ff0000"><strong>银行承兑汇票虽然属于表外项目，但实质上同贷款一样同比例折算成风险资产并收费，银行承兑资产风险权重等同于贷款，银行承兑的风险收益率应能够覆盖违约风险率，即它的风险收益率应在一般拨备率（1%）之上，目前承兑手续费标准明显偏低。</strong></font></span><span style="mso-spacerun: yes;"> </span></span></p> <p class="MsoNormal" style="LINE-HEIGHT: 21pt; mso-line-height-rule: exactly; mso-layout-grid-align: none;"><b><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ansi-language: ZH-CN;">〖业务流程〗</span></b></p><p class="MsoNormal" style="LINE-HEIGHT: 21pt; mso-line-height-rule: exactly; mso-layout-grid-align: none;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ansi-language: ZH-CN;">1、出票人申请办理银行承兑汇票，提供银行要求的授信资料及交易合同资料。</span></p><p class="MsoNormal" style="LINE-HEIGHT: 21pt; mso-line-height-rule: exactly; mso-layout-grid-align: none;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ansi-language: ZH-CN;">2、银行按照内部操作规程进行审批，分别审批出票的偿债能力和基础交易的真实性。</span></p><p class="MsoNormal" style="LINE-HEIGHT: 21pt; mso-line-height-rule: exactly; mso-layout-grid-align: none;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ansi-language: ZH-CN;">3、审批通过后，出票人交存保证金，并办理相关担保手续。</span></p><p class="MsoNormal" style="LINE-HEIGHT: 21pt; mso-line-height-rule: exactly; mso-layout-grid-align: none;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ansi-language: ZH-CN;">4、出票人与承兑行签定《银行承兑协议》，出票人签发票据，银行加盖汇票专用章。</span></p><p class="MsoNormal" style="LINE-HEIGHT: 21pt; mso-line-height-rule: exactly; mso-layout-grid-align: none;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ansi-language: ZH-CN;">5、承兑银行将办理好的银行承兑汇票交付给出票人。</span></p><p class="MsoNormal" style="LINE-HEIGHT: 21pt; mso-line-height-rule: exactly; mso-layout-grid-align: none;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ansi-language: ZH-CN;">6、银行承兑汇票到期前，出票人将足以支付汇票金额的资金存入承兑银行。</span></p><p class="MsoNormal" style="LINE-HEIGHT: 21pt; mso-line-height-rule: exactly; mso-layout-grid-align: none;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ansi-language: ZH-CN;">7、汇票到期，持票人将银行承兑汇票送交其开户银行办理托收。</span></p><p class="MsoNormal" style="LINE-HEIGHT: 21pt; mso-line-height-rule: exactly; mso-layout-grid-align: none;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ansi-language: ZH-CN;">8、托收银行（持票人的开户银行）将银行承兑汇票和委托收款凭证传递给承兑银行。</span></p><p class="MsoNormal" style="LINE-HEIGHT: 21pt; mso-line-height-rule: exactly; mso-layout-grid-align: none;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ansi-language: ZH-CN;">9、承兑银行向收款人（持票人开户银行）划转汇票款项。</span></p><p class="MsoNormal" style="LINE-HEIGHT: 21pt; mso-line-height-rule: exactly; mso-layout-grid-align: none;"><b><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ansi-language: ZH-CN;">〖风险防范〗</span></b></p><p class="MsoNormal" style="LINE-HEIGHT: 21pt; mso-line-height-rule: exactly; mso-layout-grid-align: none;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ansi-language: ZH-CN;">1、银行承兑汇票必须建立在真实的贸易背景之上，不得签发融资性银行承兑汇票。</span></p><p class="MsoNormal" style="LINE-HEIGHT: 21pt; mso-line-height-rule: exactly; mso-layout-grid-align: none;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ansi-language: ZH-CN;">2、出票人必须有到期解付承兑汇票的能力，根据贸易结算需要及自身的资金运作能力签发票据。</span></p><p class="MsoNormal" style="LINE-HEIGHT: 21pt; mso-line-height-rule: exactly; mso-layout-grid-align: none;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ansi-language: ZH-CN;">3、必须采取严格审批，确信企业到期有足够的资金解付银行承兑汇票，才给予承兑资格。</span></p><p class="MsoNormal" style="LINE-HEIGHT: 21pt; mso-line-height-rule: exactly; mso-layout-grid-align: none;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ansi-language: ZH-CN;">4、谨防操作风险。银行承兑汇票必须按章操作，现实操作中经常出现逆程序办理承兑、银行贷款转保证金循环承兑等违章操作问题。</span></p><p class="MsoNormal" style="LINE-HEIGHT: 21pt; mso-line-height-rule: exactly; mso-layout-grid-align: none;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ansi-language: ZH-CN;"><span style="mso-spacerun: yes;"> </span>
<b>〖银行承兑汇票与商业承兑汇票区别〗</b></span></p><div><table cellspacing="0" cellpadding="0" border="1" style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none; BORDER-COLLAPSE: collapse; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-border-alt: solid windowtext .5pt;"><tbody><tr><td valign="top" width="295" style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 221.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid;"><p class="MsoNormal" align="center" style="LINE-HEIGHT: 21pt; TEXT-ALIGN: center; mso-line-height-rule: exactly; mso-layout-grid-align: none;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ansi-language: ZH-CN;"><font style="FONT-SIZE: 12px;">银行承兑汇票</font></span></p></td><td valign="top" width="295" style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 221.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt;"><p class="MsoNormal" align="center" style="LINE-HEIGHT: 21pt; TEXT-ALIGN: center; mso-line-height-rule: exactly; mso-layout-grid-align: none;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ansi-language: ZH-CN;"><font style="FONT-SIZE: 12px;">商业承兑汇票</font></span></p></td></tr><tr><td valign="top" width="295" style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: medium none; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 221.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-top-alt: solid windowtext .5pt;"><p class="MsoNormal" style="LINE-HEIGHT: 21pt; mso-line-height-rule: exactly; mso-layout-grid-align: none;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ansi-language: ZH-CN;"><font style="FONT-SIZE: 12px;">1、中小企业适用，多发生在异地之间的结算，陌生企业之间、熟悉企业之间都适用。</font></span></p><p class="MsoNormal" style="LINE-HEIGHT: 21pt; mso-line-height-rule: exactly; mso-layout-grid-align: none;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ansi-language: ZH-CN;"><font style="FONT-SIZE: 12px;">2、利率较低，一般高于同业拆借利率一定百分点，明显低于同期限贷款利率。</font></span></p><p class="MsoNormal" style="LINE-HEIGHT: 21pt; mso-line-height-rule: exactly; mso-layout-grid-align: none;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ansi-language: ZH-CN;"><font style="FONT-SIZE: 12px;">3、票据可以多次跨区域流通。</font></span></p><p class="MsoNormal" style="LINE-HEIGHT: 21pt; mso-line-height-rule: exactly; mso-layout-grid-align: none;"><font style="FONT-SIZE: 12px;"> </font></p></td><td valign="top" width="295" style="BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: medium none; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 221.4pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt;"><p class="MsoNormal" style="LINE-HEIGHT: 21pt; mso-line-height-rule: exactly; mso-layout-grid-align: none;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ansi-language: ZH-CN;"><font style="FONT-SIZE: 12px;">1、大型集团客户适用，且一般在本地区域内使用，且多为关联配套企业之间使用。</font></span></p><p class="MsoNormal" style="LINE-HEIGHT: 21pt; mso-line-height-rule: exactly; mso-layout-grid-align: none;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ansi-language: ZH-CN;"><font style="FONT-SIZE: 12px;">2、利率较高，一般稍低于贷款利率。</font></span></p><p class="MsoNormal" style="LINE-HEIGHT: 21pt; mso-line-height-rule: exactly; mso-layout-grid-align: none;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ansi-language: ZH-CN;"><font style="FONT-SIZE: 12px;">3、一般流通仅限于出票人和收款人之间，很少出现多次背书转让情况。</font></span></p><p class="MsoNormal" style="LINE-HEIGHT: 21pt; mso-line-height-rule: exactly; mso-layout-grid-align: none;"><font style="FONT-SIZE: 12px;"> </font></p></td></tr></tbody></table></div><font color="#ff0000"><strong>说明：要清晰懂得银行承兑汇票和商业承兑汇票的区别，进行重点营销。记住：票据可以成就伟大的客户经理。</strong></font>
<div class="invisible" id="reference"></div> I see 学习下 学习一下吧．．．．． 要学习很多东西啊 好好学习下先 学习一下吧．．．．． 学习下 银行承兑汇票还能增加银行间的信用关系
