【正文】
人發(fā)生委托付款的效力,使付款人處于可為出票人付款的地位,取得這一地位并經(jīng)承兌后,付款人才成為票據(jù)關(guān)系的主債務人。 出票是主票據(jù)行為。第二章 匯票 第一節(jié) 匯票的概念 一、匯票的定義 ? A bill of Exchange is an unconditional order of writing,addressed by one person to another ,signed by the person giving it ,requiring the person to whom it is addressed to pay on demand or at a fixed or determinable future time a sum certain in money to the order or specified person . 二、匯票的必要記載項目 ? 票據(jù)名稱( The word “Exchange” ) ? 無條件支付的委托( An unconditional order to pay a fixed amount of money) ? 確定的金額( A fixed amount of money) ? 付款人名稱( Name of the drawee) ? 收款人名稱( Name of the payee) (1)限制性抬頭 (Restrictive Order) (2)指示性抬頭 (Demonstrative Order) (3)來人抬頭 (Payable to bearer) ? 出票人簽章( The signature of the drawer) ? 出票日期( Date of issue) 三、匯