浅谈银行承兑汇票拆分业务及账务处理

Comments on Splitting Business and Accounting Treatment of Bank Acceptance Bill

阐述了票据拆分业务的内涵和性质,与传统的承兑汇票融资业务做了比较分析,针对其账务处理和信息披露进行了讨论并以实例说明。

The paper stated the intension and features of the bill splitting business and had an analysis and comparison with the financing business of the traditional acceptance bill.The paper had a discussion and case explanation on the accounting treatment and information disclosure.