国际准则下商业汇票贴现的会计认定浅析  

Analysis of the accounting treatment of commercial acceptance draft discounting under international GAAP

作　　者：张玉 Zhang Yu(Celanese(China)Investment Co.,Ltd.Nanjing Branch,Nanjing,Jiangsu,210005)

机构地区：[1]塞拉尼斯(中国)投资有限公司南京分公司,江苏南京210005

出　　处：《市场周刊》2025年第3期132-135,共4页Market Weekly

摘　　要：研究的主要目的是澄清中国特殊的融资方式商业汇票贴现实务操作在国际准则的应用盲区,供国际会计准则研究与应用者参考。研究主要分析在中国相关票据法规与国际准则中的关键表述的对应关系,探讨不同类型的商业承兑汇票贴现追索权的认定依据,阐明特定金融资产境内外遵循原则及会计处理。The main purpose of this study is to clarify the grey area in the application of China's special financing method of Commercial Acceptance Draft discounting in international GAAP.This study is focused on the corresponding relationship between key expressions in relevant China Draft regulations and international GAAP,explores the recognition basis of different types of Commercial Acceptance Draft discounting and recourse rights,and clarifies the principles and accounting treatment for specific financial assets both domestically and internationally.

关 键 词：商业汇票贴现 追索权 国际准则 

分 类 号：F832.2[经济管理—金融学]