注册会计师-经济法第02讲要点详解（二）（四）票据权利的消灭票据权利在下列期限内不行使而消灭：1.持票人对票据的出票人和承兑人的权利，自票据到期日起2年。见票即付的汇票、本票，自出票日起2年；2.持票人对支票出票人的权利，自出票日起6个月；IVNegotiableInstrumentsRightExpirationTherightstothenegotiableinstrumentsshallexpireifnotexercisedwithinthefollowingtimelimits:1.Withintwoyearsfromthetimeofthematurityofthenegotiableinstrumentsfortherightoftheholdertothedrawerandacceptor,or,withintwoyearsfromthedateofdraftforbillsandpromissorynotespayableatsight;2.Withinsixmonthsfromthedateofdraftfortherightoftheholdertothedrawer;3.持票人对前手的追索权，自被拒绝承兑或者被拒绝付款之日起6个月；4.持票人对前手的再追索权，自清偿日或者被提起诉讼之日起3个月。持票人因超过票据权利时效或者因票据记载事项欠缺而丧失票据权利的，仍享有民事权利，可以请求出票人或者承兑人返还其与未支付的票据金额相当的利益。3.Withinsixmonthsfromthedateofnon-acceptanceordishonorfortherightofrecourseoftheholdertothepriorholder;4.Withinthreemonthsfromthedateofliquidationorthedateofindictmentfortherightofre-recourse.Holderswhohavelosttherighttothenegotiableinstrumentsduetotheexpiryofthevalidityperiodfortheexerciseoftherightstothenegotiableinstrumentsorduetotheinadequacyoftherecordingsonthenegotiableinstrumentsstillenjoythecivilrightsandmayrequestthedrawersoracceptorstoreturntheinterestsinequalamountspecifiedinthenegotiableinstrumentsunpaid.（五）汇票1.汇票背书（1）背书不得附有条件。背书时附有条件的，所附条件不具有汇票上的效力。将汇票金额的一部分转让的背书或者将汇票金额分别转让给二人以上的背书无效。VBillofExchange1.Billofexchangeendorsement（1）Anendorsementshallnothaveconditionsattached,ifanendorsementhasconditionsattached,theconditionsdonothavetheeffectonthedraft.Theendorsementwhichtransferspartortheentireamountonthedrafttotwoormorepersonsisinvalid.（2）出票人在汇票上记载“不得转让”字样的，汇票不得转让。背书人在汇票上记载“不得转让”字样，其后手再背书转让的，原背书人对后手的被背书人不承担保证责任。（2）Whereadrawerwrites"non...
