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随着市场经济的快速发展,应收票据已成为融资的重要手段和结算过程中必不可少的工具。施工企业因结算工程价款、提供劳务以及对外销售产品、材料等而收到的应收票据大量增加,如何做好这部分应收票据的会计核算,成为会计工作的重要组成部分。本文从应收票据的分类、贴现及账务核算等方面,阐述了施工企业在应收票据取得、贴现、收款等环节的会计核算方法,希望能给施工企业在应收票据核算上提供参考。
With the rapid development of market economy, bills receivable have become an important means of financing and an indispensable tool in the settlement process. The receivables received by construction enterprises for settlement of project price, provision of labor services, and sales of products and materials to foreign countries have increased substantially. How to do well in the accounting of this part of bills receivable has become an important part of accounting work. This article elaborated the accounting methods of construction enterprises in the aspects of obtaining, discounting and collecting bills receivable from aspects such as the classification, discounting and accounting of bills receivable, etc., hoping to provide reference for construction enterprises in accounting of bills receivable .