Business Risks and Preventive Measures of Bank's Acceptance Bill  

银行承兑汇票业务风险与防范对策

作　　者：MU Yali 

机构地区：[1]FinanceDepartmentofJinnengHoldingCoalGroup,DatongShanxi037000,China

出　　处：《外文科技期刊数据库(文摘版)经济管理》2021年第9期013-015,共5页

摘　　要：Accounting of bank bill business is a difficult point in financial instrument accounting. At present, some inherited methods in practical operation are not completely consistent with the principles and requirements of accounting standards. From the perspective of accounting standards, this paper discusses the accounting treatment issues involved in each link of bank bill's acceptance, discount and conversion, and discusses the causes of forming the current operating practices and suggestions for improvement.

关 键 词：acceptance of bills discounting bills business accounting 

分 类 号：F832.2[经济管理—金融学]