商业汇票,是指出票人签发的,委托付款人在指定日期无条件支付确定的金额给收款人或持票人的票据。商业汇票分为商业承兑汇票和银行承兑汇票。商业承兑汇票是指由付款人承兑并到期付款的汇票;银行承兑汇票是指由付款人开户银行承兑并到期付款的汇票。商业汇票的使用范围是指在银行开立存款账户的法人以及其他组织之间,具有真实的交易关系或债权债务关系。商业汇票的付款期限最长不超过六个月。应收票据贴现与转让核算的现行规定现行会计制度规定,收款人在商业汇票核算时设立了“应收票据”科目。“应收票据”是用来核算收款人因销售商品等业 A commercial bill of exchange refers to a document issued by a voter, and the entrusted payer unconditionally pays the determined amount to the payee or the holder of the bill on a specified date. Commercial bills of exchange are divided into commercial acceptance bills and bank acceptance bills. Commercial acceptance bills are bills of exchange accepted by the payer and paid at maturity; bank acceptance bills are bills of exchange accepted by the payer’s bank of account and paid in due time. The scope of use of commercial bills of exchange refers to the actual transaction relationship or creditor’s rights and debts relationship between legal entities and other organizations that open deposit accounts in banks. Commercial bills can be paid for up to six months. The current regulations governing the discounting of bills receivables and transfer accounting require that the payee set up a “receivable bills” account when accounting for commercial bills. “Receivables” is used to account for the receipt of goods by the payee