American Heritage® Dictionary of the English Language, Fourth Edition
- n. A bill of exchange for the amount of a purchase drawn by the seller on the purchaser, bearing the purchaser's signature and specifying time and place of payment.
- n. business, banking, finance A negotiable instrument in the course of international trade similar to a Banker's Acceptance (BA) except it is drawn on and accepted by a buyer/importer (as opposed to a bank). May be sold to a bank or investor at a discount becoming a marketable money-market instrument.
- n. a bill of exchange for a specific purchase; drawn on the buyer by the seller and bearing the buyer's acceptance
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