在会计实务中由于应收票据的种类多,与该项资产相关的是否予以终止确认的情况复杂,且现行会计准则对于这类业务尚未作明确的会计处理规定,因此大多数会计人员在实际操作过程中对于应收票据的终止确认还存在较多争议。笔者从实际出发,结合会计准则和会计信息质量要求,对于该问题给出了自己的看法。 In accounting practice, due to the variety of notes receivable, whether the derecognition related to the asset is complex or not and the current accounting standards have not stipulated the accounting treatment for such business, In the process of termination of the notes receivable there are still more controversial. The author from the reality, combined with the accounting standards and accounting information quality requirements for the issue given their own views.