注册会计师-经济第1第01讲票据法考前精准押题微信：2977945028一、专业词汇1negotiableinstruments票据2promissorynotes本票3billsofexchange汇票4cheque/check支票5rubbercheque空头支票6issue/draw出票7endorsement背书8acceptance承兑9payment付款10recourse追索11drawee付款人12holder持票人13acceptor承兑人14payee收款人15endorser背书人16endorsee被背书人17thepriorparty前手18thesubsequentparty后手19thepersonsubjecttorecourse被追索人20signature签章21rightofrecourse追索权22therightofclaimforpayment付款请求权23lossreportforsuspendingpayment挂失止付24defense抗辩25defenseagainstreal对物抗辩26defenseagainstpeople对人抗辩27forge伪造28alter变造二、票据权利与抗辩（一）票据权利票据权利包括付款请求权和追索权。持票人不先行使付款请求权而先行使追索权遭到拒绝而起诉的，人民法院不予受理。注册会计师-经济第2Therightonanegotiableinstrumentincludestherightofclaimforpaymentandtherightofrecourse.Iftheholderpetitionspeople’scourtbecausehisrightofrecoursewasrefusedbeforeactinghisrightofclaimforpayment,people’scourtshallnotacceptthiscase.1.票据权利的取得关于取得票据时必须注意以下几个问题：（1）票据的取得，必须给付对价。Anegotiableinstrumentshallbeacquiredbypaymentofconsideration.（2）因税收、继承、赠与可以依法无偿取得票据的，不受给付对价之限制。但是，所享有的票据权利不得优于其前手的权利。Acquisitionofanegotiableinstrumentthroughtaxation,inheritanceordonationinlinewithlawisnotsubjecttolimitationofconsideration.However,theholder’srightstotheinstrumentshallnotexceedthoseofhispriorparties.（3）因欺诈、偷盗、胁迫、恶意或重大过失而取得票据的，不得享有票据权利。Aperson,whoacquiresanegotiableinstrumentbymeansoffraud,theft,orcoercion,withillintentionorgrossnegligence,shallhavenorightthereon.2.票据权利的补救（1）挂失止付票据丧失，失票人可以及时通知票据的付款人挂失止付，但是，未填明“现金”字样和代理付款人的银行汇票以及未填明“现金”字样的银行本票除外。Intheeventanegotiableinstrumentislost,thepersonlosingitmaypromptlynotifythedraweeofthelossforthelattertosuspendpaymentthereof,exceptfortheinstrumentwithneitheragentdr...
