12章国际货款的结算(汇付与托收)pidouwenku课件.ppt

1、CHAPERT 11International Trade Payment1 Instruments of Payment.Bills of Exchange(draft)1.Definition of Bill of exchange:Is a written,dated and signed instrument that contains an unconditional order from the drawer that directs the drawee to pay a definite sum of money to a payee on demand or at a spe

2、cified future date.英国英国票据法票据法：“汇票是一个人签发给另一个人汇票是一个人签发给另一个人的无条件书面命令，要求受票人在见票时或者在未的无条件书面命令，要求受票人在见票时或者在未来某一规定的或可以确定的时间，将一定金额的款来某一规定的或可以确定的时间，将一定金额的款项支付给某一特定的人或其指定的人或持票人。项支付给某一特定的人或其指定的人或持票人。”这一定义中体现了汇票的两个重要特点：（一）汇票是出票人的书面命令（二）汇票的付款命令是无条件的 BILL OF EXCHANGE Exchange for USD15,277.00 Shanghai MARCH 1 2005

3、(Date)At Sight of this FIRST of Exchange(Second of Exchange being unpaid)Pay to the order of BANK OF CHINA the sum of US DOLLARS FIFTEEN THOUSAND TWO HUNDRED AND SEVENTY SEVEN ONLY Value received To:HABIB BANK LIMITED P.O.BOX 888，.DUBAI,U.A.E SHANGHAI TEXTILES COMPANY LIMITED 方方 之之 (Authorized Signa

4、ture)2.Contents of Bill of Change1.Indicating“draft”or“exchange”4.Payee2.Unconditioned order in writing:*限制性抬头（restrictive order)“Pay to the order of”。*指示性抬头（instructive order)3.Payer;drawee;*来人抬头（payable to bearer)BILL OF EXCHANGE Exchange for USD15,277.00 Shanghai MARCH 1 2005(Date)At Sight of thi

5、s FIRST of Exchange(Second of Exchange being unpaid)Pay to the order of BANK OF CHINA the sum of US DOLLARS FIFTEEN THOUSAND TWO HUNDRED AND SEVENTY SEVEN ONLY Value received To:HABIB BANK LIMITED P.O.BOX 888，.DUBAI,U.A.E SHANGHAI TEXTILES COMPANY LIMITED 方方 之之 (Authorized Signature)Payee限制性抬头：汇票对收款

6、人进行限制，限制转让或含有汇票不可转让的意图。*Pay to John Smith only *Pay John Smith not transferableBILL OF EXCHANGE Exchange for USD15,277.00 Shanghai MARCH 1 2005(Date)At SIGHT of this FIRST of Exchange(Second of Exchange being unpaid)Pay to JOHN SMITH ONLY the sum of US DOLLARS FIFTEEN THOUSAND TWO HUNDRED AND SEVENT

7、Y SEVEN ONLY To:HABIB BANK LIMITED P.O.BOX 888，.DUBAI,U.A.E SHANGHAI ABC COMPANY LIMITED 方 之 (Authorized Signature)Payee指示性抬头：出票人在汇票中指明可以由收款人或指定人收款，或者表示为某一特定的人作为收款人，且不包含禁止转让的意图。*Pay to the order of John Smith *Pay to John Smith or order *Pay to John SmithBILL OF EXCHANGE Exchange for USD15,277.00 Sh

8、anghai MARCH 1 2005 (Date)At SIGHT of this FIRST of Exchange(Second of Exchange being unpaid)Pay to THE ORDER OF BANK OF CHINA the sum of US DOLLARS FIFTEEN THOUSAND TWO HUNDRED AND SEVENTY SEVEN ONLY To:HABIB BANK LIMITED P.O.BOX 888，.DUBAI,U.A.E SHANGHAI TEXTILES COMPANY LIMITED 方 之 (Authorized Si

9、gnature)Payee来人抬头：汇票的抬头中不指明某人或其指定人。（任何持票人均可作为收款人，付款人只认票不认人）*Pay to bearer *Pay to xxx or bearerBILL OF EXCHANGE Exchange for USD15,277.00 Shanghai MARCH 1 2005(Date)At SIGHT of this FIRST of Exchange(Second of Exchange being unpaid)Pay to JOHN SMITH OR BEARER the sum of US DOLLARS FIFTEEN THOUSAND T

10、WO HUNDRED AND SEVENTY SEVEN ONLY To:HABIB BANK LIMITED P.O.BOX 888，.DUBAI,U.A.E SHANGHAI ABC COMPANY LIMITED 方 之 (Authorized Signature)5 5、确定的汇票金额（、确定的汇票金额（certain in moneycertain in money）；）；汇票是资金票据，所以汇票上必须明确记汇票是资金票据，所以汇票上必须明确记载支付款项的金额，不能用货物数量或其他需载支付款项的金额，不能用货物数量或其他需要换算的方式进行表示，不能模棱两可。要换算的方式进行表示，不能

11、模棱两可。另外，为了防止涂改，汇票上不仅要记载另外，为了防止涂改，汇票上不仅要记载确定的金额，而且文字的大写数字和小写数字确定的金额，而且文字的大写数字和小写数字必须同时记载，大小写不一致时，国外法律规必须同时记载，大小写不一致时，国外法律规定以大写为准，我国定以大写为准，我国票据法票据法规定视为无效规定视为无效票据。票据。6 6、出票日期（、出票日期（date of issuedate of issue）；）；7、出票人签章（、出票人签章（signature of drawer）；）；签章是出票人承担出票责任的表示，出票签章是出票人承担出票责任的表示，出票人一旦在汇票上签了字，就确定了自己主

12、债务人一旦在汇票上签了字，就确定了自己主债务人的地位。没有出票人签章的汇票是无效的。人的地位。没有出票人签章的汇票是无效的。依照依照票据法票据法的规定，汇票上的签章为的规定，汇票上的签章为签名、盖章或签名加盖章。出票人签章，可以签名、盖章或签名加盖章。出票人签章，可以是一人签章，也可以是两人以上的签章。凡两是一人签章，也可以是两人以上的签章。凡两人以上共同签章时，任何签章人都对汇票上的人以上共同签章时，任何签章人都对汇票上的债务负有连带责任。债务负有连带责任。8、付款期限（、付款期限（tenor）；）；付款期限是汇票上记载的应当付款的日期，付款期限是汇票上记载的应当付款的日期，也称为也称为“到

13、期日到期日”。如果汇票上没有记载付款期限，则会被视如果汇票上没有记载付款期限，则会被视为为“见票即付见票即付”的即期汇票。的即期汇票。汇票的付款期限一般有五种：汇票的付款期限一般有五种：1 1）见票即付（）见票即付（bill payable at sightbill payable at sight）；）；见票即付是以收款人提示汇票的当天为到见票即付是以收款人提示汇票的当天为到期日。这种汇票无须承兑。在汇票上表示即期期日。这种汇票无须承兑。在汇票上表示即期付款的文字一般是：付款的文字一般是：“On presentation pay toOn presentation pay to”，“On d

14、emand pay toOn demand pay to”“At sight pay to“At sight pay to”2 2）出票后定期付款（）出票后定期付款（at a fixed period after at a fixed period after datedate）:又称又称“出票远期付款出票远期付款”，是指从出票日起算一定，是指从出票日起算一定时间后付款。如：时间后付款。如：“At 30 days after date pay At 30 days after date pay toto”3 3）见票后定期付款（）见票后定期付款（at a fixed period after

15、at a fixed period after sightsight）:又称又称“见票远期付款见票远期付款”，是指从持票人第一次提示汇票起算一定时间后付是指从持票人第一次提示汇票起算一定时间后付款。如：款。如：“At ten days after sight pay toAt ten days after sight pay to”4 4）确定日期付款（）确定日期付款（at a fixed dateat a fixed date）；）；是指在汇票上注明一个确定的日期为付款日。是指在汇票上注明一个确定的日期为付款日。又称为又称为“板期付款汇票板期付款汇票”，简称，简称“板票板票”。如：。如：“O

16、n 6th April，2001 fixed pay to”5）运输单据日后若干天（）运输单据日后若干天（at a fixed period at a fixed period after date of transport documentafter date of transport document）。）。即期付款汇票BILL OF EXCHANGE Exchange for USD15,277.00 Shanghai MARCH 1 2005 (Date)At sight of this FIRST of Exchange(Second of Exchange being unpaid

17、)Pay to the order of BANK OF CHINA the sum of US DOLLARS FIFTEEN THOUSAND TWO HUNDRED AND SEVENTY SEVEN ONLY To:HABIB BANK LIMITED P.O.BOX 888，DUBAI,U.A.E SHANGHAI TEXTILES COMPANY LIMITED 方 之(Authorized Signature)见票后定期付款汇票BILL OF EXCHANGE Exchange for USD15,277.00 Shanghai MARCH 1 2005 (Date)At 60

18、days after sight of this FIRST of Exchange(Second of Exchange being unpaid)Pay to the order of BANK OF CHINA the sum of US DOLLARS FIFTEEN THOUSAND TWO HUNDRED AND SEVENTY SEVEN ONLY To:HABIB BANK LIMITED P.O.BOX 888，DUBAI,U.A.E SHANGHAI TEXTILES COMPANY LIMITED 方方 之之 (Authorized Signature)某一确定事件后定期

19、付款汇票BILL OF EXCHANGE Exchange for USD15,277.00 Shanghai MARCH 1 2005 (Date)At 60 days after B/L date 20050331 of this FIRST of Exchange(Second of Exchange being unpaid)Pay to the order of BANK OF CHINA the sum of US DOLLARS FIFTEEN THOUSAND TWO HUNDRED AND SEVENTY SEVEN ONLY To:HABIB BANK LIMITED P.

20、O.BOX 888，DUBAI,U.A.E SHANGHAI TEXTILES COMPANY LIMITED 方方 之之 (Authorized Signature)定日付款汇票BILL OF EXCHANGE Exchange for USD15,277.00 Shanghai MARCH 1 2005 (Date)At 31 December 2004 of this FIRST of Exchange(Second of Exchange being unpaid)Pay to the order of BANK OF CHINA the sum of US DOLLARS FIFTE

21、EN THOUSAND TWO HUNDRED AND SEVENTY SEVEN ONLY To:HABIB BANK LIMITED P.O.BOX 888，DUBAI,U.A.E SHANGHAI TEXTILES COMPANY LIMITED 方方 之之 (Authorized Signature)9 9、付款地点（、付款地点（place of paymentplace of payment）；）；付款地点是汇票上记载的支付汇票金额的付款地点是汇票上记载的支付汇票金额的地点。汇票上没有记载付款地点的，付款人的地点。汇票上没有记载付款地点的，付款人的营业场所、住所或经常居住地就被视为付

22、款地营业场所、住所或经常居住地就被视为付款地点。付款地点通常记载为最小的行政区域。点。付款地点通常记载为最小的行政区域。1010、出票地点（、出票地点（place of issueplace of issue）。）。汇票必须记载的项目我国的我国的票据法票据法和和日内日内瓦统一票据法瓦统一票据法：1.“汇票汇票”字样字样2.无条件的书面支付命令无条件的书面支付命令3.付款人付款人4.收款人收款人 5.出票日期出票日期 6.出票地点出票地点 7.付款地点付款地点 8.付款期限或日期付款期限或日期9.确定的金额确定的金额 10.出票人签字出票人签字英国票据法英国票据法：1.“汇票”字样2.无条件的书

23、面支付命令无条件的书面支付命令3.付款人付款人4.收款人收款人 5.出票日期 6.出票地点 7.付款地点 8.付款期限或日期9.确定的金额确定的金额 10.出票人签字出票人签字三、汇票的三个基本当事人三、汇票的三个基本当事人1、出票人、出票人(Drawer)2、付款人、付款人(Drawee)3、收款人、收款人(Payee)出票人出票人 付款人付款人 收款人收款人1).出票（出票（Issue）2).提示提示(Presentation)3).承兑承兑(Acceptance)4).背书背书(Endorsement)5).付款付款(Payment)6).拒付拒付(Dishonor)7).追索（追索（R

24、ecourse)8).保证保证(Guarantee)3.Acts of bill of exchange1).出票（出票（issue）：The drawer draws and signs and delivers it to the payee.出票人出票人签发汇票签发汇票给收款人的票据行为给收款人的票据行为.*制作制作汇票并汇票并签字签字；*交付交付给他人。给他人。3.Acts of bill of exchange2).提示（提示（presentation)：lProduction of a draft to a party liable to pay on it for that pa

25、rtys acceptance or payment.l收款人或持票人将汇票提交给付款人要求收款人或持票人将汇票提交给付款人要求其付款或承兑。其付款或承兑。*提示付款提示付款 *提示承兑提示承兑3.Acts of bill of exchange3).承兑承兑(acceptance)：lThe drawee writes down“accepted”,marks the date and signs his name across the face of the bill.l远期汇票的付款人在汇票上签字确认，表示同意远期汇票的付款人在汇票上签字确认，表示同意遵照出票人发给他的无条件支付命令，承

26、诺在汇遵照出票人发给他的无条件支付命令，承诺在汇票到期日支付汇票金额。票到期日支付汇票金额。*写成写成：注明：注明“Accepted”字样，签字，字样，签字，写明承兑日期（写明汇票到期日）写明承兑日期（写明汇票到期日）*交付交付：将承兑的汇票交给持票人，到期付：将承兑的汇票交给持票人，到期付 款时承兑人才收回汇票。款时承兑人才收回汇票。3.Acts of bill of exchange4).背书背书(endorsement)：lThe act of a payee,drawee,holder of a draft in signing the back of the draft to tra

27、nsfer rights in the draft to another.l汇票的收款人或持票人在票据的背面记载汇票的收款人或持票人在票据的背面记载有关的事项并签字。有关的事项并签字。*在汇票背面背书在汇票背面背书 *交付给被背书人交付给被背书人3.Acts of bill of exchange背书方式（1）空白背书:又称为不记名背书。背书人只在汇票背面签名，不写明被背书人。（2）特别背书:又称记名背书。背书人除了在票据背面载明背书人的姓名及签章外，还应记载被背书人的名称。*Pay to the order of Bank of Tokyo *Pay Bank of China or ord

28、er *Pay John Lee（3）限制性背书:是指背书人在票据背面对支付给被背书人的指示中带有限制性词语。*Pay James Smith only *Pay Bank of New York for account of James Smith *Pay James Smith not transferable *Pay James Smith not negotiable 汇票可以多次背书转让，被背书人取得汇汇票可以多次背书转让，被背书人取得汇票权利后，还可以继续背书转让下去。对于汇票权利后，还可以继续背书转让下去。对于汇票的受让人来说，在他以前的背书人以及原出票的受让人来说，在他以前

29、的背书人以及原出票人都是他的票人都是他的“前手前手”。对于汇票的出让人来。对于汇票的出让人来说，所有在他出让汇票以后的受让人都是他的说，所有在他出让汇票以后的受让人都是他的“后手后手”。根据根据票据法票据法的规定，前手对后手都要的规定，前手对后手都要承担汇票的付款责任。承担汇票的付款责任。“贴现贴现”(discount)(discount)：远期汇票承兑后远期汇票承兑后，持票持票人如果需要在汇票到期前取得票款，可以经过人如果需要在汇票到期前取得票款，可以经过背书将汇票转让给银行或其他金融机构，银行背书将汇票转让给银行或其他金融机构，银行在按票面金额扣除一定利息和手续费后将剩余在按票面金额扣除一

30、定利息和手续费后将剩余的票款支付给持票人，这叫做的票款支付给持票人，这叫做“贴贴现现”(discount)。银行贴现汇票后就成为汇票。银行贴现汇票后就成为汇票的正当持票人，可以继续在金融市场上转让该的正当持票人，可以继续在金融市场上转让该汇票，直到汇票到期为止。汇票，直到汇票到期为止。p195p195 问题：如果到期付款人拒绝付款，贴现行问题：如果到期付款人拒绝付款，贴现行可否行使追索权？可否行使追索权？3.Acts of bill of exchange5).付款(payment)：lOn the expiry date of draft,the payer makes sufficient

31、 payment to the legal bearer,the latter then writes off the draft and return it to the payer as a receipt.l即期汇票受票人和远期汇票承兑人在接到付款提示时，向持票人按汇票金额支付票款。*付款必须善意 *付款人必须确定背书连续3.Acts of bill of exchange6).拒付(Dishonor)：lThe payer refuses or fails to pay or accept the bill when the holder makes presentment to hi

32、m.l在汇票提示付款和提示承兑时付款人做出的 不同意持票人指示的行为。*拒绝付款 *拒绝承兑 *付款人拒不见面、付款人死亡或已宣告破产等情况。汇票一经被拒付，持票人随之产生追索权追索权3.Acts of bill of exchange7).追索(recourse)：l When dishonored,the holder shall pursue the right of recourse by giving notice of dishonor to the drawer and each endorser.l汇票遭拒付后，持票人在行使或保全汇票上的权利行为之后，向其前手追索，要求退回汇票

33、金额、利息及做拒绝通知和拒绝证书等其他有关费用的行为。8).保证(Guarantee)：l汇票责任当事人以外的第三者对汇票的部分或全部金额保证付款。*保付（Per Aval）*保证付款（Payment Guaranteed）3.Acts of bill of exchange4.Types of Bill of Exchange1）According to the tenor：l sight draft or demand draft 即期汇票即期汇票 *bill payable on demand or at sight or on presentation l Time draft or

34、usance draft 远期汇票远期汇票 *payable at a fixed or determinable future time.(i)at days after sight (ii)at days after date (iii)at a fixed date2）According to who is the drawer：lBankers draft 银行汇票银行汇票 a draft drawn by a bank on another bank.*出票人为银行出票人为银行 *受票人为银行受票人为银行 lTrade draft 商业汇票商业汇票 a bill issued by

35、a trader on another trader or banker *出票人为商号、个人出票人为商号、个人 *付款人为商号、个人、银行付款人为商号、个人、银行3）According to who is the accepter：lBankers acceptance draft 银行承兑汇票银行承兑汇票 A time bill drawn on a bank and accepted by this bank.*承兑人为银行的汇票承兑人为银行的汇票 lTraders acceptance draft 商业承兑汇票商业承兑汇票 A time bill drawn on a trader a

36、nd accepted by him *承兑人为商号、企业、个人的汇票承兑人为商号、企业、个人的汇票4）.根据有无附属单据分：根据有无附属单据分：光票汇票光票汇票*汇票后不随附商业单据的汇票汇票后不随附商业单据的汇票 跟单汇票跟单汇票*汇票后随附商业单据的汇票汇票后随附商业单据的汇票5.According to who is the drawee根据收根据收款人身份分：款人身份分：记名汇票记名汇票 *限制性抬头的汇票限制性抬头的汇票 *指示性抬头的汇票指示性抬头的汇票 来人汇票来人汇票 *来人抬头的汇票来人抬头的汇票 *经空白背书的记名汇票经空白背书的记名汇票CHAPERT 11Interna

37、tional Trade Payment2 Remittance and Collection第二节 汇付与托收顺汇法和逆汇法的区别：按照结算工具和款项流动的方向是否一致进行区分。1、顺汇法：结算工具和款项流动的方向一致2、逆汇法：结算工具和款项流动的方向相反。.Remittance1.Definition l the transfer of funds from one party to another among different countries.lA bank at the request of its customer,transfers a certain sum of mon

38、ey to its overseas branch or correspondent bank instructing them to pay to a named person or corporation domiciled in that country.汇付又称汇款，是付款人（债务人）主动通过银行或汇付又称汇款，是付款人（债务人）主动通过银行或其他途径将款项汇交收款人的一种结算方式。其他途径将款项汇交收款人的一种结算方式。2.Parties related to a remittance(1)汇款人（remitter,payer）lThe person requesting his b

39、ank to remit funds to a beneficiary in a foreign country.l汇款人是向银行缴款付费，委托银行将款项汇交给国外债权人或收款人的人。在进出口贸易中，通常是进口商、被索赔的出口商或者其他需要移交款项的人。（2）收款人(payeebeneficiary)The person who is addressed to receive the remittance 收款人是汇款人指定的、收取款项的人，通常是出口商。（3）汇出行(remitting bank)The bank transferring funds at the request of a

40、remitter to its correspondent or branch in another country and instructing the latter to pay a certain amount of money to a beneficiary.汇出行是接受汇款人的委托，转托国外分行或代理行支付一定金额给指定收款人的银行。通常是汇款人所在地的银行。（4）汇入行(paying bank)。The bank entrusted to by the remitting bank to pay a certain amount of money to a beneficiar

41、y named in the remittance advice.汇入行是接受海外分行或代理行的委托，按其指示或支付命令，解付一定金额给收款人的银行。通常是收款人所在地的银行。（1）信汇（信汇（mail transfermail transfer；M/TM/T）To transfer funds by means of a payment order or a mail advice,or a debit advice issued by a remitting bank at the request of the remitter,which instructing the paying b

42、ank to pay a sum certain money to a specified person or a beneficiary named thereon.信汇是汇款人向当地银行交付本币，银行开具付款委托书，用航空邮件寄交国外汇入行，指示其办理资金转移的汇付方式。3.Ways to Transfer（2 2）电汇（）电汇（telegraphic transfertelegraphic transfer；T/TT/T）Is exactly the same as M/T,except that the instructions from the remitting bank to t

43、he paying bank are transmitted by cable,telex,SWIFT,instead of by airmail.电汇是汇款人向当地外汇银行申请并支付本币，由汇出行通过加押电报、电传或SWIFT网络（Society for Worldwide Interbank Financial Telecommunication环球银行金融电讯协会）通知汇入行，指示其向指定收款人解付一定金额的汇付方式。T/T Remitter PayeeRemitter Payee 申请书申请书 电汇回执电汇回执 电电 取取 解解交款交款 汇汇 款款 付付付费付费 通通 汇汇 知知 款款

44、 书书 电报或电传电报或电传Remitting PayingRemitting Paying bankbank 付讫借记通知书并索偿付讫借记通知书并索偿 bankbank（3 3）票汇（）票汇（demand draftdemand draft；D/DD/D）The remitting bank issues a draft at the request of the remitter,and gives the draft to the remitter.The remitter then forwards the draft himself to the payee,meanwhile th

45、e remitting bank advices the paying bank to pay the money to the specified person(payee).The payee presents the draft to the paying bank and get paid.票汇是汇出行应汇款人的申请，开立以汇入行为付款人的即期银行汇票，交给汇款人自行寄送给收款人或亲自携带出国，凭票取款的一种汇付方式。A negotiable instrument货到付款货到付款（payment after arrival of the goods）交货后付款（cash on deli

46、very）记帐赊销（open account trade）预付货款预付货款（payment in advance）随定单付款（cash with order）交货前汇付货款(advance payment before shipment)Down payment,commissions4.Application of Remittance 1)1)、商业信用、商业信用 2)2)、风险较大风险较大 3)3)、资金负担不平衡、资金负担不平衡 4)4)、手续简便，费用少、手续简便，费用少 汇付交易凭双方的商业信用，一旦付了款或汇付交易凭双方的商业信用，一旦付了款或发了货就会失去制约对方的手段，能否及

47、时安发了货就会失去制约对方的手段，能否及时安全地收货或收款，完全依赖于对方的信用。全地收货或收款，完全依赖于对方的信用。5.Characters of Remittance1.DefinitionAfter the shipment,the exporter draws a bill of exchange on the importer with or without shipping documents attached thereto and then gives the draft to his bank together with his appropriate collection

48、 instructions.托收是债权人托收是债权人(出口商出口商)开立汇票连同相关的货开立汇票连同相关的货运单据交给所在地银行，委托其通过国外的分运单据交给所在地银行，委托其通过国外的分支机构或代理行向债务人支机构或代理行向债务人(进口商进口商)收取款项的收取款项的一种结算方式。一种结算方式。.Collection1)1)、委托人、委托人(principal,drawer)(principal,drawer)The exporter entrusting the collection items to his banks委托人是开立汇票连同货运单据委托银行向国外进委托人是开立汇票连同货运单据

49、委托银行向国外进口商（买方）收取款项的人，是债权人，一般是出口口商（买方）收取款项的人，是债权人，一般是出口商（卖方）。商（卖方）。2)2)、托收行、托收行(remitting bank)The bank to which the drawer entrusts the collection items.托收行是接受债权人的委托向国外的债务人收取款托收行是接受债权人的委托向国外的债务人收取款项的银行。一般为出口地的银行。项的银行。一般为出口地的银行。2.Parties to a collection2.Parties to a collection3 3、代收行、代收行(collecting

50、bank)The bank entrusted by the remitting bank to present the collection items to the drawee.代收行是接受托收行的委托向债务人收取款项的进代收行是接受托收行的委托向债务人收取款项的进口地银行。代收行大都是托收行的国外分支机构或代口地银行。代收行大都是托收行的国外分支机构或代理行。理行。4 4、付款人、付款人(payer,drawee)(payer,drawee)The importer to whom the collection items are to be presented for accepta