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会计人员经常要同汇票、本票、支票等票据打交道,难免因疏忽等而遗失票据。票据遗失后进行妥善处理是极为重要的。处理得好,完全可避免损失;反之,可能会蒙受巨大损失。 (1)挂失止付。这是指失票人将丧失票据的情况通知付款人并由付款人暂停支付的一种方法。票据丧失后,极易被冒领、骗取,而且法院在受理公示催告或起诉时有一个过程,故失票人应在票据丧失后尽快通知付款人挂失止付。我国《票据法》规定,付款人对通知止付的票据,承担停止付款义务,否则,应承担民事赔偿责任。但如票据在挂失前被冒领,付款人不承担任何责任。
Accountants often have to deal with bills such as bills of exchange, promissory notes and checks, so it is inevitable that bills will be lost due to negligence. It is extremely important to properly handle the lost ticket. Well handled, can completely avoid the loss; the other hand, may suffer huge losses. (1) report the loss stop payment. This is a means by which the losing person informs the payer of the loss of the bill and the payer suspends payment. After the loss of the instrument, it is very easy to be taken as a fraud and defrauded. Moreover, the court has a procedure when it accepts the public announcement or prosecution, so the losing person should notify the payer to report the loss as soon as possible after the instrument is lost. China’s “Negotiable Instruments Law” stipulates that the payer shall bear the obligation of stopping payment on the bills that stop the payment of the notice, otherwise, it shall bear civil liability for compensation. However, if the instrument is claimed before the report, the payer does not assume any responsibility.