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应收票据是指企业因销售商品、产品、提供劳务等而收到的商业汇票。商业汇票按承兑人的不同,分为商业承兑汇票和银行承兑汇票。商业汇票按其是否计息分为不带息商业汇票和带息商业汇票。带息应收票据的核算涉及到利息的计算,相对不带息应收票据的核算要复杂一些,而且利息的处理从持有、转让、贴现有不同的方式,需要财务人员结合职业判断做出合理选择,本文从带息应收票据的取得、持有、转让、贴现等几种业务的核算与其职业判断的应用进行解析。一、带息应收票据的取得企业收到带息应收票据,应按应收票据的面值入账,因为我国的商业汇票的期限较短,若采用现值入账,计算、摊销工
Notes receivable refers to the business for the sale of goods, products, services provided by the receipt of commercial bills. Commercial bills by acceptors, divided into commercial acceptance bills and bank acceptance bills. Commercial bills according to whether their interest is divided into interest-free commercial bills and interest-bearing commercial bills. The calculation of interest-bearing notes involves the calculation of interest, which is more complicated than the calculation of interest-free notes, and the handling of interest from holding, transferring, discounting in different ways requires the financial officers to make judgment in combination with the professional judgment Reasonable choice, this article from the notes receivable, holding, transfer, discount and other business accounting and its application of career judgment. I. Obtaining of interest-bearing notes receivable The receivable notes receivable received by the enterprise shall be recorded according to the face value of bills receivable, because the commercial bills in our country have a short duration, if the present value is used, the calculation and amortization