应收帐款与应收票据是第三章的重点内容,而应收帐款的计价是理解应收帐款的难点。应收帐款的计价主要包括确定应收帐款的入帐金额与确定应收帐款的期末价值两项内容。一、应收帐款的入帐金额在确定应收帐款的入帐金额时,涉及对折扣的处理问题。 Accounts receivable and notes receivable is the focus of Chapter III, and accounts receivable valuation is difficult to understand accounts receivable. The valuation of accounts receivable mainly includes the two items of determining the amount of accounts receivable and the final value of accounts receivable. First, the accounts receivable The amount of accounts receivable in the determination of the amount of accounts involved in dealing with the issue of discount.