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shang ye hui piao tie xian zhang wu chu li zhi wo jian
Author(s): 
Pages: 10-11
Year: Issue:  7
Journal: Finance and Accounting Monthly

Keyword:  贴现息汇票贴现应收票据贴现利息企业会计财务费用追索权营业外支出银行存款短期借款;
Abstract: <正>企业会计准则在介绍"应收票据"科目时说明如下:持未到期的商业汇票向银行贴现,应按实际收到的金额(即减去贴现息后的净额),借记"银行存款"等科目,按贴现息部分,借记
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