一、带息票据的核算问题 (一)关于到期不能收回的带息应收票据的核算问题。《企业会计制度》第十八条规定,“到期不能收回的应收票据,应按其账面余额转入应收账款,并不再计提利息。”对带息应收票据,在《企业会计制度——主要会计事项分录举 First, the accounting issues of interest-bearing notes (A) on the maturity can not be recovered with the issue of notes receivable accounting. Article 18 of the Accounting System for Business Enterprises stipulates that “notes receivable that can not be recovered due to maturity shall be transferred into accounts receivable according to their book balances and no interest shall be accrued again.” For notes bearing interest, In the "enterprise accounting system - the main accounting matters enumerated