| 应收票据账务处理例解 |
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| 引用本文： | 杨毅.应收票据账务处理例解[J].武汉船舶职业技术学院学报,2014(5):81-83. |
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| 作者姓名： | 杨毅 |
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| 作者单位： | 武汉船舶职业技术学院,湖北武汉,430050 |
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| 摘 要： | 本文以企业收到的商业汇票为例,结合实际案例,对企业收到带息票据和不带息票据、票据利息计算、票据贴现以及票据到期的账务处理进行阐述和解析。
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| 关 键 词： | 商业汇票 应收票据 利息贴现 |
On Accounting Treatment of Notes Receivable |
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| YANG Yi.On Accounting Treatment of Notes Receivable[J].Journal of Wuhan Institute of Shipbuilding Technology,2014(5):81-83. |
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| Authors: | YANG Yi |
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| Institution: | YANG Yi (Wuhan Institute of Shipbuilding Technology, Wuhan 430050, China) |
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| Abstract: | With the commercial draft as the example ,this essay explains the accounting treat‐ment of interest bearing notes and non‐interest bearing notes ,w hich include calculation of in‐terests ,discounting of notes and handling of notes to mature . |
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| Keywords: | commercial draft note receivable interest discount |
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