在银行承担了为已承兑汇票的持有人付款的义务时，实际的银行承兑就发生了。
The actual ba is created at a late stage in the underlying transaction when a bank accepts its obligation to pay the holder of the accepted draft.
银行承兑汇票：银行承兑汇票是作为银行客户对银行的命令出票，要求银行在未来某日支付一定数额货币，通常在六个月之内。
Bankers' Acceptances: a banker's acceptance starts as an order to a bank by a bank's customer to pay a sum of money at a future date, typically within six months.
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