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对附追索权应收票据贴现的账务处理,通常采用贴现利息一次摊销法或实际利率摊销法。两种方法各有优弊及适用范围,但均未能完全反映贴现利息的成本实质。鉴于此,本文建议从票据贴现的现值损失与利息损失的成本构成出发,对现有处理方法予以改进,以提高会计核算的准确性。
The accounting treatment of the discounted notes receivable with the recourse is usually based on the one-off discount interest method or the effective interest rate amortization method. The two methods have their own advantages and disadvantages and the scope of application, but they all fail to fully reflect the cost of the discount interest. In view of this, this paper proposes to improve the existing treatment method based on the present value loss of discounted bills and the cost of interest loss to improve the accuracy of accounting.