| 浅谈银行承兑汇票拆分业务及账务处理 |
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| 引用本文： | 关晓红.浅谈银行承兑汇票拆分业务及账务处理[J].煤炭经济研究,2012(5):84-86. |
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| 作者姓名： | 关晓红 |
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| 作者单位： | 淮北矿业(集团)有限责任公司 |
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| 摘 要： | 阐述了票据拆分业务的内涵和性质,与传统的承兑汇票融资业务做了比较分析,针对其账务处理和信息披露进行了讨论并以实例说明。
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| 关 键 词： | 银行承兑汇票 票据拆分 账务处理 淮北矿业集团 |
Comments on Splitting Business and Accounting Treatment of Bank Acceptance Bill |
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| GUAN Xiao-hong.Comments on Splitting Business and Accounting Treatment of Bank Acceptance Bill[J].Coal Economic Research,2012(5):84-86. |
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| Authors: | GUAN Xiao-hong |
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| Institution: | GUAN Xiao-hong(Huaibei Coal Mining Group Corporation Ltd.,Huaibei 235000,China) |
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| Abstract: | The paper stated the intension and features of the bill splitting business and had an analysis and comparison with the financing business of the traditional acceptance bill.The paper had a discussion and case explanation on the accounting treatment and information disclosure. |
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| Keywords: | bank acceptance bill bill splitting accounting treatment Huaibei Coal Mining Group |
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