应收票据是指企业持有的还没有到期,尚未兑现的商业汇票。应收票据的初始计量都按面值入账,在会计中期期末和年度终了,按应收票据票面价值和确定的利率计提利息,到期的商业汇票根据兑付情况不同,要有相应的会计处理。 Notes receivable refers to the business has not yet expired, unpaid commercial bills. The initial measurement of bills receivable is recorded at par value. At the end of the accounting period and at the end of the year, interest should be accrued according to the par value of bills receivable and the determined interest rate. Commercial bills due should have corresponding accounting treatment according to the different payment status.