应收票据(Bills receivable,Notes receivable)是指企业持有的、尚未到期兑现的、由出票人签发的,无条件地承诺以一定金额于指定日期支付给受款人的书面凭证。应收票据与应收账款相比,主要有这样两方面的特点,一方面可以在票据的到期前转让或者向银行申请贴现,它是一种流动证券。另一方面票据既可以是含利息的,也可以是不含利息的。在西方国家签发票据主要有两方面的用途,一用于表明 Bills receivable (Bills receivable, Notes receivable) refers to the business holds, has not yet matured, issued by the drawer, unconditionally promised to pay a certain amount of money on the specified date payee’s written voucher. Compared with accounts receivable, bills receivable mainly have such two characteristics. On the one hand, they can be transferred before the expiration of bills or applied for discounts to banks. It is a kind of liquid securities. On the other hand, the notes can be interest-bearing or interest-free. Issuance of bills in Western countries has two main purposes, one for the indication