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票据按是否立即兑现可分为即期票据和远期票据。即期票据见票即付,没有付款时期限制;远期票据则是有付款时期限制的票据。在我国,除商业汇票外,如支票、银行本票、银行汇票都是即期票据。因此,我国企业的应收票据限于商业汇票,核算的只能是远期票据。商业汇票适用于具有真实交易关系或债权债务关系、在银行开立存款账户的法人以及其他组织之间的结算,但非商品交易的劳务供应则不能采用,其承兑期间最长不超过6个月。
Notes can be cashed immediately into immediate notes and forward notes. Promissory notes immediate payment, there is no payment period limit; long-term notes is the time limit payment instruments. In our country, in addition to commercial bills of exchange, such as checks, bank promissory notes, bank drafts are spot notes. Therefore, the receivables of Chinese enterprises are limited to commercial bills, accounting can only be forward notes. Commercial bills apply to settlements with real transactions or claims and liabilities, legal persons who open deposit accounts with banks, and other organizations, but labor supply for non-commodity transactions can not be used and the acceptance period can not exceed 6 months .