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商业承兑汇票贴现是我国企业常见会计事项之一。理论分析表明,是否终止确认贴现的商业承兑汇票经济后果不同。本文认为商业承兑汇票所有权上的风险主要是偿付风险和利率风险,贴现仅将利率风险转移给转入方。按照企业会计准则的规定,风险特征不同的商业承兑汇票贴现对应三种会计处理方法。在我国当前的经济环境下,贴现一般不应当终止确认,但随着我国经济环境变化和承兑人不同,上述会计处理可能需要改变。
Commercial acceptance bill discounting is one of the common accounting matters of Chinese enterprises. Theoretical analysis shows that economic consequences of whether to terminate the recognition of discounted commercial acceptance bills are different. This paper argues that the risks of ownership of commercial acceptance bills are mainly the risk of repayment and the interest rate risk, and the discount only transfers the interest rate risk to the transferring party. According to the provisions of the Accounting Standards for Business Enterprises, commercial acceptance bills with different risk characteristics correspond to three accounting methods. Under the current economic environment in our country, the discount should not be terminated in general, but the accounting treatment may need to be changed as the economic environment of our country changes and the acceptors differ.