| 关于现行票据贴现制度的探讨 |
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| 引用本文： | 李帆.关于现行票据贴现制度的探讨[J].科技情报开发与经济,2006,16(7):132-133. |
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| 作者姓名： | 李帆 |
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| 作者单位： | 中国矿业大学管理学院,江苏,徐州,221008 |
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| 摘 要： | 就现行应收票据贴现处理过程中存在的不合理之处,即银行取得贴现利息的会计期间归属、带有追索权与不带追索权时的账务处理、贴现利息计算中存在的问题进行了探讨,并提出了相关建议。
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| 关 键 词： | 应收票据贴现 贴现利息 会计分期 或有负债 |
| 文章编号： | 1005-6033（2006）07-0132-02 |
| 收稿时间： | 2005-12-07 |
| 修稿时间： | 2005年12月7日 |
Probe into the Current Bill Discount System |
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| LI Fan.Probe into the Current Bill Discount System[J].Sci-Tech Information Development & Economy,2006,16(7):132-133. |
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| Authors: | LI Fan |
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| Abstract: | This paper probes into the irrational points existing in the course of the treatment of the current bill receivable discount,that is the problems existing in the ownership in the accounting period when the bank obtains the discount interest,the treatment of the accounting affairs with the right of resource and without the right of resource,and the calculation of the discount interest,and puts forward some corresponding suggestions. |
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| Keywords: | bill receivable discount discount interest accounting period probable debt |
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