檢視承兑的原始碼

[[File:承兑.jpg|缩略图|[https://image.baidu.com/search/detail?ct=503316480&z=0&ipn=d&word=%E6%89%BF%E5%85%91&step_word=&hs=0&pn=5&spn=0&di=96480&pi=0&rn=1&tn=baiduimagedetail&is=0%2C0&istype=0&ie=utf-8&oe=utf-8&in=&cl=2&lm=-1&st=undefined&cs=1751761848%2C3312124026&os=229449020%2C3304675310&simid=3422546474%2C200960048&adpicid=0&lpn=0&ln=1143&fr=&fmq=1620650172914_R&fm=&ic=undefined&s=undefined&hd=undefined&latest=undefined&copyright=undefined&se=&sme=&tab=0&width=undefined&height=undefined&face=undefined&ist=&jit=&cg=&bdtype=15&oriquery=&objurl=https%3A%2F%2Fgimg2.baidu.com%2Fimage_search%2Fsrc%3Dhttp%3A%2F%2Fwww.chinaacc.com%2Fupload%2Fresources%2Fimage%2F2019%2F03%2F20%2F53130.jpg%26refer%3Dhttp%3A%2F%2Fwww.chinaacc.com%26app%3D2002%26size%3Df9999%2C10000%26q%3Da80%26n%3D0%26g%3D0n%26fmt%3Djpeg%3Fsec%3D1623242177%26t%3Da99b63993bc851863b379f6db6de9779&fromurl=ippr_z2C%24qAzdH3FAzdH3Fooo_z%26e3Bvitgwwvv_z%26e3Bv54AzdH3Fh7wt3tfito7AzdH3Fzz3gAzdH3Fzida8landaal99na_z%26e3Bfip4s&gsm=1&rpstart=0&rpnum=0&islist=&querylist=&force=undefined 原图链接][https://www.chinaacc.com/kuaijishiwu/zzjn/zh20190320094430.shtml 来自中华会计网校]]]
'''承兑'''，是指执票人在汇票到期之前，要求付款人在该汇票上作到期付款的记载。汇票特有的制度。付款人一般在汇票正面签名。发票人与付款人间是委托关系，发票人开了票不等于付款人就必须付款。执票人为使汇票到期能得以支付，就必须将汇票向付款人提示承兑。只有当付款人签字承兑后，他才对汇票的付款负法律责任。
在付款人承兑前，汇票的主债务人员是发票人，承兑后，付款人则成为主债务人，发票人和其他背书人则是从债务人，承兑时必须是执票人实际出示票据，称为提示。见票即付的汇票不需要提示承兑。见票后定期付款的汇票应经提前承兑。<ref>[https://www.163.com/dy/article/G9JTKUG70526OU5I.html 商票到期不兑付的后果，尤其是对承兑人，违约成本太大了]网易订阅</ref>