随着经济、金融的发展,银行汇票因其安全性高、适用范围广,成为中小企业结算的主要支付工具之一。本文通过模拟单位之间的汇票业务,围绕银行汇票的出票、背书转让、提示付款等不同行为,以票据法律制度为依据,将不同企业在持有票据的不同时点上会计核算要点进行了分析。 With economic and financial development, bank draft has become one of the main payment instruments for settlement of SMEs because of its high security and wide application. This article simulates the bill business between units, around the bank draft of the vote, endorsement transfer, prompt payment and other different acts, based on the legal basis for the notes, different companies hold notes at different points on the accounting points were carried out analysis.