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浅谈带息票据贴现的帐务处理
引用本文:张东莉.浅谈带息票据贴现的帐务处理[J].大连大学学报,1997(2).
作者姓名:张东莉
作者单位:大连大学经济学院 大连,116622
摘    要:简介票据、带息票据、贴现等基本概念,用实例对企业票据贴现,尤其是带息票据贴现业务的账务处理进行简要的说明。

关 键 词:应收票据  贴现  贴现率

A Modest Discussion of Account Management of Discount for Bills with Interest
Zhang Dongli.A Modest Discussion of Account Management of Discount for Bills with Interest[J].Journal of Dalian University,1997(2).
Authors:Zhang Dongli
Institution:Zhang Dongli
Abstract:Basic concepts are briefly introduced of bills, bills with interest and discount. Instances are used to illustrate bills discount of enterprises, especially, account management of discount for bills with interest.
Keywords:bills receivable  discount  discount rate
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