《企业会计制度》规定:“应收票据”科目核算企业收到的商业汇票。对商业汇票背书的账务处理,相关会计制度有明确规定,即:借:应收票据;贷:应收账款。将该商业汇票背书转让时,作如下账务处理:借:应付账款;贷:应收票据。但对于目前普遍使用的银行本票、支票等非商业汇票的现汇背 “Enterprise Accounting System” provides: “Notes receivable” subjects accounting business receipt received. The commercial endorsement of the accounting treatment, the relevant accounting system has a clear provision, namely: By: Notes receivable; Credit: Accounts receivable. The commercial endorsement transfer, the following accounting treatment: By: Accounts payable; Credit: Notes receivable. But for the current widespread use of bank bills, checks and other non-commercial draft cash back