融通票据，可译为“accommodation paper” (a bill of exchange cosigned by one party as maker, acceptor, or endorser without requiring collateral or a fee, in order to lend his or her credit reputation to the second party)。
专为融通资金的目的，由资信地位较好的一方以自己的信誉，在不接受任何对价的情况下，对流通票据进行签署、背书或承兑，以作为对该票据承担第一付款责任的当事方的保证人，这种票据叫做融通票据。融通票据亦称“金融票据”或“空票据”。“商业票据”的对称。是一种不以商品交易为基础而以专门通融资金为目的的票据。融通票据是在当事人双方达成协议后产生的，一方（通常为资金需求者）作为债务人签发票据，另一方作为债权人给予承兑，出票人则于票据到期前将款项送还付款人（即承兑人），以备清偿。以下为相关例句：
例句1
The different cognitions of the relation of accommodation party to accommodation paper bear on how to understand the connotation and extension of accommodation paper.
对融通人和融通票据关系的不同认知，影响对融通票据内涵和外延的理解。
例句2
The core part of the System of accommodation paper is the arrangement of the rights of accommodation party, namely the rights of accommodation party to accommodated party and the rights of deraignment of accommodation party to holders.
融通票据制度的核心是融通人的权利配置，包括融通人对被融通人的权利和融通人对持票人的抗辩权。
以下为“融通票据”相关方，可加以了解：
票据融通人 accommodation party （指在不获取对价的情况下，在票据上签名，作为该票据的出票人、承兑人、背书人，从而成为被融通票据人的担保人的人。）
被融通票据人 accommodated party（指为其利益而由票据融通方以出票人、承兑人或背书人的名义签署流通票据的人。）
融通背书，可译为“accommodation indorsement”(Accommodation indorsement is an indorsement to an instrument that is made by a third party. The third party acts as a surety for another person who remains primarily liable. The indorser does not derive any use or benefit from the paper) 。
在流通票据法律中，无任何约因之第三人只为持票人之利益或使出票人获取金钱或信用而作之背书。除非另有解释，该背书应被理解为背书人给予票据的无条件的信用担保。融通背书人对被融通方无法律义务。
例句：
In an accommodation indorsement, the third person makes the indorsement for the holder’s benefit or to enable the maker to obtain money or credit on it. Unless otherwise explained, an accommodation indorsement is understood as a loan of the indorser’s credit without restriction.
在融通背书中，第三方为持票人的利益作出背书，或使出票人能够在背书上获得金钱或信用。除非另有解释，融通背书被理解为无限制的背书人信用贷款。
相关方：
融通票据背书人 accommodation indorser (A party who places his name to a note without consideration for purpose of benefiting or accommodating some other party.)
(参照：元照英美法词典、百科、Wikipedia）
（更多内容可查看https://www.qidulp.com/article/p/855）
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