应收“商业承兑票据”不应提取坏帐准备──与李洪彪同志商榷湖北省国营三八八厂胡勇贵刊在１９９４年第９期上刊登了李洪彪同志的《应收‘商业承兑票据’也应提取坏帐准备》一文。其主要内容是：商业承兑票据和应收帐款一样，也有收不回来的可能性，因而应比照应收帐款计... Trade receivables receivables should not be withdrawn from bad debt preparation - to discuss with Comrade Li Hongbiao Hubei Provincial State-owned 388 Factory Hu Yong Gui No. 9 in 1994 published Comrade Li Hongbiao’s “receivable commercial promissory note” should also be Extract bad debt preparation "article. Its main content is: commercial promissory notes and receivables, as well as the possibility of not receiving back, and therefore should be compared with accounts receivable ...