商业汇票是指单位之间根据购销合同进行延期付款的商品交易时开具的反映债权债务关系的票据。企业使用商业汇票购、销货物,购、销双方可分别作如下会计处理: 一、销售方 1.对发出的产品、物资,按实际成本: 借(增):分期收款发出商品 Commercial bill of exchange refers to the bills reflecting the relationship between creditor ’s rights and debts issued by the units when they are deferred payment under the contract of purchase and sales. Business use of commercial bills of exchange purchase, sale of goods, purchase and sale of both parties can make the following accounting treatment: First, the seller 1. The issued products, materials, according to the actual cost: Borrow (increase): Installment payment issue of goods