随着市场经济的发展,银行信用不断出新,消费中的银行刷卡业务日渐增多,企业对这一经济业务的会计核算也经常发生,但笔者在工作中发现不同企业的会计核算方法却不尽相同,目前主要存在以下两种账务处理方法:一是采取不入账做法。二是计入“应收票据”或“其他应收款”科目核算。 With the development of market economy, bank credit is constantly emerging, and bank credit card spending in consumer business is increasing day by day. Enterprises often make accounting accounting for this economic business. However, in the course of their work, I found that the accounting methods of different enterprises are not endless The same, there are mainly the following two accounts processing method: First, take the non-accounting practices. Second, included in “notes receivable ” or “other receivables ” subjects accounting.