商业汇票作为商业信用方式的一种,在企业经济业务中应用广泛。令人费解的是,当今比较权威的一些会计教材对其会计处理问题都是一带而过,致使一些看似简单的会计核算问题也会引发争议。本文通过实例,对该问题中蕴含的会计原理展开详尽分析,还其本原,以飨读者。 Commercial bills as a form of commercial credit, widely used in the business of the economy. Puzzling is that some of today’s more authoritative accounting textbooks for their accounting issues are brought together, resulting in some seemingly simple accounting issues can also be controversial. This article through the example, carries on the detailed analysis to the accounting principles contained in this question, but also its original, in order to readers.