摘要
简介票据、带息票据、贴现等基本概念,用实例对企业票据贴现,尤其是带息票据贴现业务的账务处理进行简要的说明。
Basic concepts are briefly introduced of bills, bills with interest and discount. Instances are used to illustrate bills discount of enterprises, especially, account management of discount for bills with interest.
出处
《大连大学学报》
1997年第2期178-179,共2页
Journal of Dalian University
关键词
应收票据
贴现
贴现率
bills receivable
discount
discount rate