承兑汇票是具有一定格式的书面债务凭证,又叫商业承兑汇票。在商品流通中,买方如果不能立即付款,买卖双方可以协商一个延期付款的期限。如三个月、半年。由卖方开出一张注明付款期限的书面债据,写明金额,一式三联,由买方盖章承兑,这就是票据。当票据到期时,卖方可凭票委托银行向买方收款。持有票据的卖方,如果急需资金,等不及买方付款时,可以把未到期的票据向银行申请贴现。这种支付就叫票据贴现,它实际是一种贷款形式。票据贴现有两个前提条件:一是需要持有票据,并按票据金额向银行借款,票据随之划归银行所有,到期时 Acceptance bills are written debt documents with a certain format, also known as commercial acceptance bills. In the circulation of goods, if the buyer can not pay immediately, the buyer and the seller can negotiate a deadline for deferred payment. For example, three months and six months. The seller issues a written document stating the time limit for the payment, stating the amount in triplets, which will be accepted by the buyer. This is the bill. When the bill expires, the seller can entrust the bank to collect the money from the buyer. If the seller holding the bill urgently needs funds and can’t wait to pay the buyer, he can apply for undiscounted bills to the bank for discounting. This kind of payment is called discounting the bill. It is actually a form of loan. There are two preconditions for bills sticking: First, they need to hold bills and borrow money from the bank according to the amount of the bills. The bills are then transferred to the bank and expire at the time of maturity.