现行国营工业企业会计制度对商业汇票贴现业务的帐务处理方法有欠妥当,亟待完善。新制定的《股份制试点企业会计制度》也有类似的问题。商业承兑汇票在有效期内,是以票据形式体现购销双方的债权、债务关系,企业持商业承兑汇票向银行贴现,只不过是由贴现银行替承兑人暂时垫付了一笔资金,购销双方的债权、债务关系并未真正解除。因为商业承兑汇票到期后,如出现承兑不足或承兑人根本无力承兑时,贴现银行会将票据退回原申请贴现单位,并扣回全部票款。现行国营工业企业会计制度规定:企业持商业汇票向银行贴现时,按扣除贴现息后的净额,借记“银行存款”科目,按贴现息数额借记“企业管理费”科目,按商业汇票的面额,贷记“应收票据”科目。这样处理,是反映企业持有 The accounting methods of the current state-owned industrial enterprise accounting system for the commercial bill discounting business are inadequate and need to be improved. The newly-developed “Accounting System for Shareholding Pilot Enterprise” has similar problems. During the validity period, the commercial acceptance bill reflects the creditor’s rights and debt relationship between the buyer and the seller in the form of a bill. The company holds the commercial acceptance bill discounted to the bank. It is only that the discounted bank has temporarily paid a sum of money for the acceptor to purchase and sell the debts of both parties. The debt relationship has not really been lifted. Because after the expiry of the commercial acceptance bill, if there is insufficient acceptance or the acceptor is unable to accept it, the discounting bank will return the ticket to the original application for discounting and deduct the entire amount of the ticket. The current accounting system for state-owned industrial enterprises requires that: When an enterprise holds commercial bills of exchange discounted with banks, debits the net amount of discounted interest, debits the “bank deposit” subject, debits the amount of discounted interest to “enterprise management fee” subject, and uses commercial drafts. Denominations are credited to the “Receivables” account. This treatment is reflected in the company’s holding