财务会计实验报告.doc

财务会计实验报告
of accountability, redress of orders and prohibitions. Strengthening the honesty and self-discipline oist
of accountability, redress of orders and prohibitions. Strengthening the honesty and self-discipline of leading cadres honesty in politics and education work, enhance leaders ability to resist
of accountability, redress of orders and prohibitions. Strengthening the honesty and self-discipline of leading cadres honesty in politics and education work, enhance leaders ability to resist
的风险也一并转给了贴现银行。按贴现票据的账面金额贷记“应收票据”，按票据已经计提的利息贷记“应收利息”按收到的贴现款与票据账面金额的差借或贷财务费用
借：银行存款
财务费用
贷：应收票据
应收利息
财务费用
带追索权票据贴现
将不带追索权的票据贴现时，企业在转让票据所有权时不能将票据到期不能收回票款的风险转给贴现银行。按贴现票据的账面金额贷记“短期借款”，借记“银行存款”
借：银行存款
贷：短期借款
票据到期日，票据付款人将足额票款付给贴现银行，企业应票据产生的负债责任解除，应作为偿还短期借款处理，借记“短期借款”，贷记“应收票据”，“应收利息”差额借记或贷记“财务费用”
借：短期借款
财务费用
贷：应收票据
应收利息
财务费用
of accountability, redress of orders and prohibitions. Strengthening the honesty and self-discipline of leading cadres honesty in politics and education work, enhance leaders ability to resist
of accountability, redress of orders and prohibitions. Strengthening the honesty and self-discipline of leading cadres honesty in politics and education work, enhance leaders ability to resist
of accountability, redress of orders and prohibitions. Strengthening the honesty and self-discipline of leading cadres honesty in politics and education work, enhance leaders ability to resist
票据到期日，票据付款人未将足额票款付给贴现银行，企业应票据产生的负债责任未解除，企业成为实际债务人。应借记“短期借款”，贷记“应收票据”，“应收利息”，差额借或贷记“财务费用”企业应按票据到期付款人未支付金额，借记“应收账款”贷记“银行存款”或“短期借款”
借：短期借款
财务费用
贷：应收票据
应收票据
财务费用
借：应收账款
贷：银行存款/短期借款
实 验 报 告 附 页
四、实验结果分析与评价 ()
应收票据的取得及后续计量体现了企业会计处理的重要性，谨慎性原则。在会计处理时，要根据实际的情况进行处理，特别是后期贴现时带追索权与不带追索权票据的区分。
注: 实验成绩等级分为(90-100分)优,(80-89分)良,(70-79分)中,(60-69分)及格,(59分)不及格
of accountability, redress of orders and prohi