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shang ye hui piao hui ji he suan zhi san huo shi yi
Author(s): 
Pages: 109-110
Year: Issue:  7
Journal: Finance and Accounting Monthly

Keyword:  带息商业汇票应收利息贴现承兑;
Abstract: 商业汇票作为商业信用方式的一种,在企业经济业务中应用广泛。令人费解的是,当今比较权威的一些会计教材对其会计处理问题都是一带而过,致使一些看似简单的会计核算问题也会引发争议。本文通过实例,对该问题中蕴含的会计原理展开详尽分析,还其本原,以飨读者。
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