中西方对票据贴现会计处理之比较罗勇为了使我国目前正在制订的应用性会计准则既能较好地同国际惯例接轨，又能充分体现中国国情，有必要对我国现行会计制度与国际惯例存在的差异及其产生的原因进行探讨。本文仅就中西方应收票据贴现的会计处理作初步比较。一、票据贴现的... Sino-Western Computation of Bill Discount Accounting Luo Yong In order to enable our country is currently being developed application of accounting standards can not only conform with international practice, but also fully reflect China’s national conditions, it is necessary for our existing accounting system and international practice Differences and their causes are discussed. This paper only compares the accounting treatment of discounted bills receivable between China and the West. First, the discounted bills ...