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票据是指汇票、本票和支票。而汇票又分为银行汇票和商业汇票,商业汇票又可分为银行承兑汇票和商业承兑汇票。根据《票据法》的规定,这几种票据均可背书转让,即票据的持有人采用背书的方式将票据权利转让与他人,并且可多次背书转让(但背书必须连续)。随着市场经济的不断发展,业务活动的频繁发生,此种结算方式将会逐步为人们所认识和采用。其优越性不仅是简便、快捷,而且还可加速资金的周转,提高
Bills are bills of exchange, promissory notes and cheques. The bills of exchange are divided into bank drafts and commercial bills. Commercial bills can be divided into bank acceptance bills and commercial acceptance bills. According to the provisions of the “Negotiable Instrument Law,” these instruments can be endorsed for transfer, that is, holders of the instruments transfer the rights of the instruments to others by means of endorsements, and they can transfer the documents several times (but the endorsement must be continuous). With the continuous development of the market economy and the frequent occurrence of business activities, such settlement methods will gradually be recognized and adopted by people. Its superiority is not only simple and fast, but it also accelerates the turnover of funds and improves