会计硕士考研知识点：汇票应用

考研网

mpacc/" target="_self" title="\">会计硕士考试需要考生掌握很多知识点，比较多䶡��"http://kaoyan.koolearn.com/zhuanshuo/mf/" target="_blank">mf5q+U6L6D5p2C77yM6L+Z5bCx6ZyA6KaB5aSn5a625bmz5pe25aSa5rOo6YeN56ev57Sv44CC546w5Zyo5pivPGEgaHJlZj0="http://kaoyan.koolearn.com/zhuanshuo/" target="_self" title="\">考研备考的最后冲刺阶段，大家一定要把每一个细小的知识点巩固一下，加深理解。新东方在线小编下面就和大家一起来复习一下重要的知识点，希望对考试有帮助。
    汇票应用需注意的事项
    1、正确理解和把握汇票的付款期限。如L/C中要求汇票为Atsight/ondemand/onpresentation或对种类没有具体规定时，一定制作并提交即期汇票，如要求远期汇票，则必须清楚有关期限、期限起算及到期日如何确定。
    计算远期汇票的起始时间的方法有：定日付款、出票后定期付款、见票后定期付款、提单日/交单日/其他特定日后付款等;对远期汇票中表明
“30daysaftersightofdraft”和“30daysafterdateofdraft”的规定应加以区别：前者指付款人见票چ��"http://kaoyan.koolearn.com/zhuanshuo/mi/" target="_blank">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"white-space: normal;">    生命在于运动，学习在与积累，只有不断地积累，大家才能够不断取得进步，会计硕士备考也是如此，要想取得好成绩，即必须从小做起，不断积累，预祝考生2014考研顺利!