1. This subject accounts for the commercial bill of exchange received by an enterprise for selling goods and providing services, including bank acceptance bills and bank acceptance.

Two, the items can be detailed and calculated according to the units that open and accept commercial bills of exchange.

Three. The main accounting treatment of bills receivable.

(1) a commercial bill of exchange drawn and accepted by an enterprise for selling goods and providing services shall be debited according to the face value of the commercial draft, subject to confirmation.

(two) discounting an unexpired commercial draft to a bank, and borrowing the amount actually received (i.e. net amount after deducting the discount interest), debit "bank deposit" and other subjects, and debit "financial expenses" and other subjects according to the discount part, and credit the subject or "short-term loan" subject according to the face value of the commercial draft.

(three) the endorsement of a commercial bill endorsed shall be pferred to obtain the required materials, and the amount shall be credited to the material cost.

(four) when a commercial bill is due, the bank deposit shall be debited according to the amount actually received, and the subject will be credited according to the face value of the commercial draft.

Four, an enterprise should set up "notes receivable reference book", and register the types, numbers, date of issue, face value, paction contract number and name, unit name, expiration date, endorsement pfer date, discount date, discount rate and discount net amount, and date of collection, refund amount and refund status of the commercial bill of exchange.

A commercial bill should be cancelled in the reference book after it has been cleared or returned.

Five. The debit balance at the end of the subject reflects the face value of the commercial draft held by the enterprise.