应收票据作为企业应收款项之一,使用次数较多且具有较强的流动性。随着我国金融市场的开放和发展以及票据市场的成熟完善,应收票据的正确合理核算也将是财务人员日常会计处理中的重要内容。本文比较了中美应收票据的主要区别,通过举例分析了二者核算的差异,简要分析了造成此差异的原因。 Bills receivable as one of corporate receivables, the use of more and has strong liquidity. With the opening up and development of China’s financial market and the maturity of the bill market, the correct and reasonable accounting of bills receivable will also be an important part of the daily accounting treatment of financial staff. This paper compares the main differences between China and the United States bills receivable, by analyzing the differences between the two accounts by examples, a brief analysis of the causes of this difference.