银行承兑汇票作为银行结算制度改革的产物,有着它显著的特点:一是它属远期支票,具有信用证性质,所以在进行商品交易时,销货方的货款足额回笼有了可靠的保证,不会出现呆帐,死帐;二是它可以申请贴现、转贴现和再贴现,有利于缓解资金紧缺的矛盾。笔者认为,销货方在接受银行承兑汇票时,要算好两笔帐。首先,银行承兑汇票是远期支票,虽然不会形成悬帐,但收款与发货之间存在一个时间差(最长九个月),也就是说,尽管货已发出,销售已经实现,而货款不能马上收回,这部分商品仍然占压着销货方的资金,其利息也仍然由销货方承担,这显然是不合理的。如前不久,我公司与外地一购货单位成交了一笔9万的销货业务,购货方以银行承兑汇票方式付款, Bank acceptance bills, as a product of the bank’s settlement system reform, have its own distinctive features: First, it is a long-term cheque with the nature of a letter of credit. Therefore, when a commodity transaction is carried out, the seller’s money is fully recovered and has a reliable guarantee. There will be no bad debts and dead debts. Second, it can apply for discounting, discounting, discounting and re-discounting, which will help ease the contradiction of funding shortages. The author believes that when the sales party accepts a bank acceptance bill, it must calculate two accounts. First of all, the bank acceptance bill is a long-term cheque. Although there will be no overdue account, there is a time difference between receipt and delivery (up to nine months). That is to say, sales have been achieved despite the delivery of goods. The purchase price can not be recovered immediately. This part of the goods still occupies the capital that is sold to the buyer, and the interest is still borne by the seller. This is obviously unreasonable. As recently as this time, our company and a foreign purchaser unit had sold a 90,000 sales business, and the buyer paid the bank acceptance bill.