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应收票据是指企业因采用商业汇票支付方式进行商品交易而收到的商业汇票。商业汇票按其承兑人不同分为:商业承兑汇票和银行承兑汇票;按其是否带息分为:带息商业汇票和不带息商业汇票。 一、应收票据取得的核算 取得应收票据时,无论是商业承兑汇票还是银行承兑汇票,无论是带息商业汇票还是不带息商业汇票,均应按其面值入账。其账务处理为:
Notes receivable refers to the business due to the use of commercial bills of exchange for payment of commercial bills received. Commercial bills of exchange according to their different acceptors are divided into: commercial acceptance bills and bank acceptance bills; according to whether they are with interest into: interest-bearing commercial bills and non-interest-bearing commercial bills. I. Accounting for Bills Receivable When bills receivable are obtained, whether commercial acceptance bills or bank acceptance bills, both commercial bills with interest or commercial bills with no interest shall be accounted for at their par value. The account processing is: