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If it is latex paint, you can lay on a rag soaked with mineral spirits (paint thinner) and leave it for a while. The paint drop will soften and rub off (with a soft rag) pretty easily. Mineral spirits will not harm a lacquer finish.
Some of the answer depends on the underlying finish and the nature of the spot. If the underlying finish is tight and solid, and the paint drop has enough thickness, you can pop it off with a fingernail or credit card, etc. If the underlying finish is weathered and the paint drop is thin or it has smeared into miniscule cracks/crazing of the finish, soaking with paint thinner and rubbing may be needed.
Phil Nelson
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