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xian jin deng jia wu ying bao kuo yin xing cheng dui hui piao
Author(s): 
Pages: 45
Year: Issue:  9
Journal: Finance and Accounting Monthly

Keyword:  现金等价物银行承兑汇票应收票据支付票款货币资金背书转让融通资金存款账户延期付款到期日;
Abstract: 《企业会计制度》(简称《制度》)规定:现金等价物是指企业持有的期限短、流动性强、易于转变为已知金额现金、价值变动风险很小的投资。笔者认为,现金等价物还应包括应收票据中的银行承兑汇票。银行承兑汇票是银行承兑,由在承兑银行开立存款账户的购货企业签发,购货企业应于汇票到期前将票款足额交存承兑银行,以备承兑银行在汇票到期日或到期日后的见票当日支付票款。销货企业应在汇票到期时将汇票递交开户银行以便转账收款,承兑银行凭汇票将承兑款项无条件转给销货企业。随着经济的发展,银行承兑汇票结算方式已被众多企业所采用。对于购货企业来说,由于可以延期付款,可以在资金暂时不足的情况下及时购进材料物资,保证生产经营顺利进行
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