我国《股份有限公司会计制度》中规定 ,带息应收票据应于中期期末或年度终了 ,按应收票据的票面价值和确定的利率计提利息。笔者认为 ,这种带息应收票据的会计处理方法有失妥当 ,应该加以改进。１．违背了会计计量和谨慎性原则。带息应收票据利息是可能发生的收益 ,到期能否收 China’s “Accounting System for Joint Stock Limited Company” stipulates that interest bearing notes should be accrued at the end of the interim period or the end of the year, using the nominal value of the notes receivable and the interest rate determined. In my opinion, this method of accounting treatment of interest-bearing bills receivables is not proper and should be improved. 1. Contrary to the principles of accounting measurement and prudence. Interest bearing notes receivable is the proceeds that may occur, expiration can be received