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承兑汇票由于其灵活、手续相对简单等方式,为一些企业的商业行为与解决临时资金短缺起了较为重要的作用。但客观上,该方式的使用都会对企业的资产负债率产生一些影响。本文对相关影响及会计处理进行了分析。
Due to its flexibility and relatively simple formalities, the acceptance bill plays a more important role in the commercial behavior of some enterprises and in solving the temporary shortage of funds. But objectively, the use of this method will have some impact on the enterprise’s debt ratio. This article analyzes the related impact and accounting treatment.