贴现票据的帐务处理辽宁省交通高等专科学校李洪彪对贴现应收票据的核算，《企业会计准则》未作出明确统一的规定。分行业的会计制度中，除《对外经济合作企业会计制度，规定企业向银行贴现应收商业承兑汇票需通过“应收票据贴现”帐户外，其他行业会计制度均未要求通过“... Accounting treatment of discounted bills Li Hongbiao of Liaoning Provincial Communications College discounts the discounted bills receivables and the Accounting Standards for Business Enterprises has not made clear and uniform provisions. In the accounting system of sub-sectors, except for the Accounting System for Foreign Economic Cooperation Enterprises, which stipulates that enterprises must discard commercial acceptance bills to banks through the “discounted bills receivable” account, the accounting systems of other industries have not required the adoption of "...