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银行汇票是汇款人将款项交存当地银行,由银行签发给汇款人持往异地办理转帐结算或支取现金的票据,在现行会计处理上是将其作为“其他货币资金”帐户核算。当前市场竞争相当激烈,企业间的经济往来日益增多,先提货后付款的情况相当普遍,再加上银行规定的异地托收承付结算起点金额要在10万元以上,大多数企业达不到这一要求,因而银行汇票结算方式被得到广泛的应用。根据现行会计制度规定,企业采用银行汇票结算时,应凭银行盖章退回的“银行汇票委托书”存根联借记“其他货币资金”科目,贷记“银行存款”科目。但如果企业在先收到货物和发票帐单而货款尚未支付时,已在“应付帐款”帐户中反映,一旦企业用银行汇票
Bank draft is the remitter deposit the money deposited in the local bank, issued by the bank to the remittance bank held in different places for transfer settlement or withdrawal of cash bills, in the current accounting treatment is to be “other currency funds ” account accounting. The current market competition is fierce, increasing economic exchanges among enterprises, the first delivery of the payment is quite common, plus the provisions of the bank collection of off-site collection commitments to start the amount of more than 100,000 yuan, the majority of enterprises less than This requirement, the bank draft settlement method has been widely used. According to the provisions of the current accounting system, when a business settles a bank draft, it shall use the “Bank Draft Order”, “Cofortune Debit”, “Other Monetary Fund” subjects, and the “Bank Deposits” account . However, if the company first received the goods and invoice bills and the payment has not yet been paid, has been reflected in the “accounts payable ” account, once the business with a bank draft