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According to the Negotiable Instruments Law of the People's Republic of China (2004 Revision)Article 37 After an endorser has endorsed over a bill of exchange to others, the endorser shall be liable to guarantee the acceptance and payment of the bill held by its subsequent parties. If the bill of exchange cannot be accepted or paid, the endorser shall pay the payee the amount and expenses as provided in this law.
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According to the Negotiable Instruments Law of the People's Republic of China (2004 Revision)In accepting a bill of exchange, the payer shall write the word "Accepted" and the date of acceptance on the front of the bill of exchange and sign/seal. For a bill of exchange payable on a fixed period after sight, the date of payment shall not be recorded at the time of acceptance because it can be calculated.
According to the Negotiable Instruments Law of the People's Republic of China (2004 Revision)If a holder get the payment, the holder shall sign the bill of exchange and deliver the draft to the payer. If a holder has entrusted a bank for the collection, the bank entrusted shall transfer the amount of the bill of exchange collected into the account of the holder, which shall be regarded as the receipt signed.
根据中华人民共和国票据法（2004年修正）第三十五条 背书记载“委托收款”字样的，被背书人有权代背书人行使被委托的汇票权利。但是，被背书人不得再以背书委托他人行使被委托的汇票权利。
根据中华人民共和国票据法（2004年修正）背书人以背书转让汇票后，即承担保证其后手所持汇票承兑和付款的责任。背书人在汇票得不到承兑或者付款时，应当向收款人清偿规定的金额和费用。
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