物流企业票据贴现业务会计处理分析

Accounting Dealing Analysis of Logistics Enterprise Note Discount Business

票据贴现是物流企业较为常见的业务,但因其账务处理复杂,导致会计实务中存在混乱现象。2006年我国出台新企业会计准则以后,对应收票据贴现业务也做出了新的规定,按照金融资产的核算原则进行处理。本文以例解的方式,对物流企业应收票据贴现业务的不同处理方法进行深入分析比较,其中重点分析了商业承兑汇票贴现的两种不同会计处理方法,比较不同方法的利弊,加强人们对新准则的理解和认识,以期更好地指导物流企业会计实务。

Note discount is a business often seen in logistics enterprises,but as for its complicated business dealing,it＇s easy to have confused phenomena in practical.After new enterprise accounting criteria in 2006,the regulation about the receivable notes discount business is arranged,we deal with it according to financial assets.This paper analyses deeply and compares to the receivable notes discount business in logistics enterprise,focus on the double different accounting dealing method of the commerce protection check discount,compares the good and bad of different methods,strengthen the understanding and knowing of the new criteria,thus it can guide better to the accounting practical business in the logistics enterprise.