第三章應(yīng)收和預(yù)付款項(xiàng)第一節(jié)應(yīng)收票據(jù)第二節(jié)應(yīng)收賬款第三節(jié)預(yù)付賬款和其他應(yīng)收款第四節(jié)長期應(yīng)收款第五節(jié)應(yīng)收債權(quán)出售和融資商業(yè)承兌匯票商業(yè)匯票銀行承兌匯票帶息票據(jù)不帶息票據(jù)第一節(jié)應(yīng)收票據(jù)帶息應(yīng)收票據(jù)

應(yīng)收票據(jù)利息=票面金額×票面利率×期限票據(jù)到期值=票面值＋利息貼現(xiàn)息=票據(jù)到期值×貼現(xiàn)利率×期限貼現(xiàn)實(shí)際所得=票據(jù)到期值－貼現(xiàn)息期限的計(jì)算:按日表示:算頭不算尾,算尾不算頭;按月表示:夠?qū)υ聰?shù)對月,不夠?qū)υ聰?shù)日子;賬務(wù)處理:期末，利息計(jì)入“應(yīng)收票據(jù)”例鵝1挪:甲背企謊業(yè)言2惕0角*醬7渣年拾1擠1尋月巾1墾日功銷鳥售懼一跨批絞商泄品守給愁乙勾企他業(yè)辱，以銷蛛售裁收漏入翁為犬1頸0找0拉0切0抄0幸元康,余增岸值項(xiàng)稅統(tǒng)稅都額脂為知1禿7蘭0翅0筋0耳元循,盈商竄品挖已議經(jīng)朝發(fā)邪出質(zhì)。舟乙扮企鞋業(yè)侮交醉來形一衫張授期糕限捷為亮6攝個(gè)援月子,乘票歡面摩利艙率驢為刷1鴿0析%蹤蝶的批商踏業(yè)筋承鏈兌削匯歌票款。要寺求頌：編銹制精甲離企劣業(yè)線收溫到鄰票每據(jù)搬、著年懂終布計(jì)軋?zhí)崦焙皳?jù)振利遍息始和西收塊回抱貨揭款士的海會(huì)租計(jì)貓分脾錄顆。例壟2眼：診P壇1纖1漂0例蔑3截：華博聯(lián)估實(shí)盛業(yè)蛙股裁份驚有巖限叫公扛司閣因近急脆需染資頸金殲，寬于教4桌月舉1莖5游日罷將蔽一饞張裁1丙月借2亡0鎮(zhèn)日傘簽絡(luò)發(fā)溉、組4綱個(gè)創(chuàng)月眉期學(xué)限住、毛票剩面川價(jià)櫻值資5埋0趣0濟(jì)0受0丟元薦、忽票適面墾利遭率揮6巴%全的賣帶鄙息歷商堂業(yè)灰匯非票耳向聰銀稼行姑貼如現(xiàn)芬，破年控貼郵現(xiàn)孟率驕為象7拌%稠。僵則奮：票繩據(jù)邁到查期矛日貌5徹月餓2舅0哪日越；貼攝現(xiàn)石期轉(zhuǎn)3蔥5虎天魄（跡4戴月湊份皂1唇6泄天篇，鑒5撐月摘份柔1滑9步天腰）劣；到摘期抽值園=守5右0鎖0源0旅0句×林（邊1亡+扔6粒%儉×輛4眠÷沿1保2著）皺=暑5謊1愛0草0常0卷元降；貼趴現(xiàn)燒利妥息禿=本5那1笨0背0喊0窄×涂7息%批×器3撕5筐÷韻3南6國0脊=妙3柳4屋7保.猾0尚8犧元烏；貼扇現(xiàn)紐奉所賓得步=挖5遠(yuǎn)1茄0掏0嫁0鳥-究3非4榮7泛.娛0沉8堪=街5陽0睛6的5梅2登.覽9你2脾元教。貼健現(xiàn)閥時(shí)嬌：借蔥：志銀唇行擱存斜款然5吹0站6乎5揮2解.盯9些2貸喊：謠應(yīng)丙收鞋票召據(jù)呼5要0扣0命0停0財(cái)潤務(wù)糖費(fèi)睬用厭6菌5煮2核.尊9烈2冊（廟符辛合破金秋融病資哪產(chǎn)降終餡止顫確岡認(rèn)折條水件錯(cuò))或完貸躲：覽短吹期俯借饑款私—粒—駕成宴本掏5添0喬0抽0幫0—左—饑?yán)裣⒍烧{(diào)這整英6聽5住2沉.陡9類2（狀不拼符刷合際金轟融瞇資普產(chǎn)購終秧止碌確她認(rèn)糖條頑件宅）到鋪期薄時(shí)筋，酬承吩兌充人甲付炭款仙：借?。壕畱?yīng)慶付粗票智據(jù)唇5軌0污0腐0毀0財(cái)剃務(wù)擱費(fèi)劣用上1為0半0獎(jiǎng)0貸彩：輕銀剛行俊存尋款陜5唐1膨0厘0隊(duì)0貼倉現(xiàn)舞人喂：躺符結(jié)合殲金呈融西資衛(wèi)產(chǎn)擴(kuò)終摧止金確角認(rèn)增條獲件怕時(shí)揚(yáng)無憶須泉作惡賬不漠符襖合公時(shí)鴨，覽借窄：澡短輛期掠借渠款枯—闖—彩成嘴本咬5忘0千0效0六0—劈燕—蘿利拔息召調(diào)仆整肅6舉5鞏2乖.忙9摟2貸使：偵應(yīng)傾收情票假據(jù)失5遲0格0加0款0財(cái)蛾務(wù)宣費(fèi)德用住6唇5陪2廣.乒9省2貼濫現(xiàn)僅的遮商跳業(yè)況承奸兌泡匯睜票兵到適期魔，裕如誤承板兌拉人聞的瓜銀茶行摘賬住戶薄不檔足榨支猜付貼憤現(xiàn)纏人抽：揚(yáng)借馳：自短傘期稱借肚款創(chuàng)—腹—量成餡本巧5鼠0猶0它0酬0—奮—紫利初息晌調(diào)厚整啄6蟲5閑2順.贊9淋2財(cái)?shù)貏?wù)至費(fèi)迷用勺3寶4害7則.秧0泊8貸跡：狼銀恢行邀存松款祝5真1烏0憐0斧0娛（夫到早期劈燕值毅）借欣：跨應(yīng)排收策賬甘款魯5似1舊0傲0疊0貸甘：榮應(yīng)螺收珠票滲據(jù)脫5媽0虜0箭0礎(chǔ)0財(cái)君務(wù)藍(lán)費(fèi)悼用貍1蘇0么0談0承育兌鈴人內(nèi)：傳借諸：軌應(yīng)刑付蔑票棍據(jù)領(lǐng)—常—精華掛聯(lián)聯(lián)5軟0茫0雷0帶0財(cái)樂務(wù)辭費(fèi)飲用非1末0端0鄭0貸宏：顏應(yīng)洋付冠賬誓款鋤—訪—騾華艘聯(lián)著5安1行0販0芹0若枯票紀(jì)據(jù)團(tuán)為繞銀賣行帖承宮兌雹匯臂票幫？貼廢現(xiàn)提的笛銀圈行推承縫兌無匯蝦票鍛到壘期脅，呼如蠢承必兌廣人絞的杰銀椅行晴賬醫(yī)戶末不儀足雖支宇付貼扣現(xiàn)毛人驅(qū)：宏無炮需執(zhí)做賀帳承拆兌質(zhì)人什：獨(dú)借?。号膽?yīng)率付擊票摟據(jù)段—爛—漁華昆聯(lián)煤5哲0甘0癢0沒0財(cái)巴務(wù)棒費(fèi)種用有1撈0棋0鮮0貸糠：司短蛇期烘借真款父—羊—憲銀狐行震5瞧1戒0濃0法0第夸二璃節(jié)丘應(yīng)腫收時(shí)賬憲款概飛述應(yīng)波收蔬賬撐款孟的躍核字算壞蚊賬譯及鏈其課確蝦認(rèn)一困、及應(yīng)躍收述賬剪款光概耽述1萍.欄應(yīng)拜收租賬敲款啟的群確水認(rèn)概扎念瓣：脈P掘1梅0轟7確揉認(rèn)父條滑件議：童應(yīng)寸于承收潛入專實(shí)幼現(xiàn)完時(shí)共確恒認(rèn)一翻、嘆應(yīng)偶收陵賬桿款熱概爛述2彩.學(xué)應(yīng)佛收覆賬旦款呈的拍計(jì)練價(jià)按治照蓮實(shí)節(jié)際詞發(fā)占生抓額民記賴賬般，包釘括令：鑼價(jià)腸款嘴、徑增茂值暖稅噴、決代述墊袖的賓包崗裝匠費(fèi)階、逢運(yùn)帆雜愉費(fèi)致等蘭。商悔業(yè)之折雙扣擔(dān)：嗚按杏扣宰除友商盈業(yè)旺折?？劾埠蟠暗纳訉?shí)丸際棄售機(jī)價(jià)現(xiàn)旺金選折刷扣傭：總大價(jià)砌法凈凱價(jià)不法二液、斯應(yīng)引收鄭賬元款確的沖核叮算P胃1您0她8例復(fù)3荷：紅大光爺公江司疫于政2到0窩*瞧7巨年臂5顫月掉1倆日咳銷猶售認(rèn)給塘長鍬城醬公變司隆一飽批智商招品嫌2嫩0幫0加件欺，頁增政值推稅巨發(fā)跪票坑上純注濟(jì)明堵的水售敬價(jià)嬌2組0悔0仙0亞0權(quán)元魔，處增蛛值廳稅嚇稅絹額誘為爬3宋4敵0咐0幕元乘。順雙境方貓協(xié)壞商意的眉折驢扣涂條倘件佛為僵2親/亦1愈0對，憤1苦/毫2售0媽，落N騾/喪3紋0惕，糟假維定夾折浙扣哥時(shí)鉛不撤考娘慮可增惱值感稅臘。要蓋求籠：分耽別嫩作利出考紅闊光鞭公丙司芬和蔑長律城敞公云司炮總接價(jià)揭法淘和譯凈愛價(jià)售法刪下聰2純0貍*匯7疏年仔5朱月購1望日先相蜓應(yīng)光的竿業(yè)恐務(wù)伸處卵理厲。洪并逮假旬定嘗長社城調(diào)公狂司車5湖月找9牙日杜、啞5仰月釀1財(cái)8袖日坊或狂5玩月先底條還望款慨，懸作鑰出琴該虛兩澇個(gè)煉公櫻司參的保賬娘務(wù)搭處輸理屋。三梁、債壞錢賬朗及華其陽確僅認(rèn)壞康賬帽：企你業(yè)唉無從法申收汁回暴或呢收弄回妹的患可脊能匙性夾極滅小要的登應(yīng)柳收巷賬榜款襯。已零確黨認(rèn)貓為般壞繼賬欄的予應(yīng)惹收宅款艇項(xiàng)參,遞并弟不手意村味匆著弟企恒業(yè)局放茅棄夾了臘其遷追債索殺權(quán)痕,遷一工旦餓重荷新丑收劍回鑰,瀉應(yīng)多及島時(shí)西入荒賬贏。壞具賬導(dǎo)損過失痛：由品于暴發(fā)沫生伶壞報(bào)賬偶而嗓產(chǎn)府生寺的蛙損誓失蕩。壞逮賬滑的風(fēng)確桌認(rèn)哈P今1趟2哪1企戴業(yè)跟應(yīng)盾當(dāng)傭定害期談或言至冤少壓于迎每蛾年質(zhì)年芒度幟終德了榆，擺對分應(yīng)愈收印款瘦項(xiàng)慚進(jìn)咽行迎減股值購測換試沒，姿分寇析砌各森項(xiàng)俘應(yīng)坡收搜款踏項(xiàng)誤的杰可艇收貨回屑性策，夜預(yù)趟計(jì)參可側(cè)能踢產(chǎn)睛生線的虜減施值括損兆失纏。對墓于催有飾確厭鑿辯證因據(jù)暫表罵明沒確哪實(shí)火無革法虧收認(rèn)回梳或兩收族回棟的畫可廢能急性庭不吼大錄的玻應(yīng)列收克款蛛項(xiàng)躺，匯應(yīng)駕根悔據(jù)菠企膏業(yè)啊管疼理像權(quán)姨限教，雹報(bào)壟經(jīng)肆批撫準(zhǔn)陷后杠作餐為中壞撐賬閣，話轉(zhuǎn)慚銷紹應(yīng)宣收覽款督項(xiàng)碼。應(yīng)慰收曾款勸項(xiàng)凍單洪項(xiàng)萬金許額丑為重映大惠的，途應(yīng)處單抹獨(dú)旅進(jìn)制行設(shè)減絨值給測掘試箱，努有泡客瓶觀呈證餡據(jù)架表您明簡其惜發(fā)穴生妹減贏值鐵的騙，慈應(yīng)順當(dāng)分根腳據(jù)克其銜未舌來箭現(xiàn)刑金快流聾量湖低戲于斗賬囑面叢價(jià)閘值賞的架差名額罵確河定痛減誤值哨損秒失丘，德計(jì)螞提滑壞圈賬座準(zhǔn)矩備牽。應(yīng)個(gè)收敬款蝦項(xiàng)姨單俱項(xiàng)鳴金憤額崖為非年重順大蓄的，清可應(yīng)以必單菊獨(dú)炸進(jìn)則行庭減雙值婦測奶試攀，纏也忠可繳以蓄與盟經(jīng)小單竹獨(dú)泛測爆試孕后豎未階減塘值判的借應(yīng)役收邀款附項(xiàng)聰一怖起畝，妖按橋類其似瞞信狂用待風(fēng)艘險(xiǎn)狂特只征乒劃橡分孩為伏若哥干盾組努合朝，閉再鍵按吊這逝些雹組吸合迎在由資吧產(chǎn)沸負(fù)嘉債愁表宣日敢余嗚額爽的做一峰定攪比浪例群計(jì)罷算追確字定衛(wèi)減誓值蝴損度失拳，襲計(jì)梅提孕壞墨帳階準(zhǔn)地備功。壞愚賬萍損代失妖的柴核邊算直嘩接姻轉(zhuǎn)嶄銷缸法方法應(yīng)翠收演賬逮款怕余渣額燒百腸分蕩比立法備茂抵壤法賬醫(yī)齡娛分趁析墾法銷席貨因百楊分宴比傻法個(gè)依別訪確向認(rèn)押法《稱企愉業(yè)岸會(huì)懂計(jì)幣制房誠度鬧》耍規(guī)攤定腳企輝業(yè)腳只畏能粉采互取刊備本抵蘋法茄。直慕接撒轉(zhuǎn)疾銷怕法聚：科懶目怒設(shè)忠置挑：口管拆理爆費(fèi)賀用備禮抵勝法側(cè)：科穩(wěn)目矮設(shè)嶼置燥：央壞象賬私準(zhǔn)災(zāi)備釀、忽資游產(chǎn)雞減叫值戀損找失應(yīng)遮收丸賬?？顬跤嗯镱~思百聽分崇比蠻法腸：戲P完1揭2筒2賬夕齡庫分貿(mào)析罰法害：怪P伸1暮2灣4例觀4技：企中業(yè)蓬首班次持計(jì)魚提叼壞穿賬腹準(zhǔn)請備句年炕度建的發(fā)應(yīng)茂收汪賬版款池年獅末情余替額傅為揪1慚0啄0揀0巴0野0姻0差元孟，極提番取獅壞途賬通準(zhǔn)沙備道的砌比掠例桃為雀4栽‰舊；效第晝二桑年仗發(fā)罪生嚼壞探賬嚷?lián)p訓(xùn)失場6蹲0您0位0遼元攤，執(zhí)年茄末往應(yīng)繁收季賬盯款想余荷額靜1鑰3涂0露0宣0盤0禽0行元未；嗚第梢三遼年伐發(fā)效生潮壞猾賬怠損灣失妹3芒0戚0將0謹(jǐn)元學(xué)，色上嘴年賣已味轉(zhuǎn)進(jìn)銷梨應(yīng)好收渡賬欺款額中塔有晌3蒼4嚼0吸0系元判本墨年鮮度是又頑收虧回襲，響該嶺年除末織應(yīng)洗收策賬族款罩余府額真為盯8猾0蠶0采0削0蹤蝶0非元鳳。要肆求外：作拆出借各暮年瘡相創(chuàng)應(yīng)羅的坡賬乒務(wù)繳處山理充。第臭三盾節(jié)跪預(yù)釀付仗賬薄款汗和仍其紋他雜應(yīng)珍收記款預(yù)誕付匙賬消款其們他搭應(yīng)屈收琴款一及、壺預(yù)駐付覆賬謀款—鋼—稀企惹業(yè)家按袋照械購葬貨熱合更同折規(guī)狀定擁預(yù)與付佩給誓供馳應(yīng)茄單搶位豈的外款獅項(xiàng)家。科耽目貫設(shè)須置：晨“京預(yù)套付恐賬旨款為”預(yù)烏付殊款沾項(xiàng)報(bào)不舉多擋的模，巧可爺直忠接逮在泰“間應(yīng)讓付惰賬瀉款射”峰中妹核然算衛(wèi)，絡(luò)編鍵制第資逆產(chǎn)丑負(fù)括債快表役時(shí)圖，何應(yīng)暗將貞“持應(yīng)涂付遺款湯項(xiàng)具”逢的秤借枝方半明拒細(xì)費(fèi)賬它余碼額全”束填太入立“愉預(yù)棵付泛賬廉款岡”拜。核高算應(yīng)：預(yù)秧付察款鍵項(xiàng)魚、含收起回妹貨言物溝，瞞例宴：動(dòng)P裕1汪1太1二陰、科其控他園應(yīng)無收釣款—返—金除甚應(yīng)趣收筐票書據(jù)查、炮應(yīng)勒收膜賬勵(lì)款夸、躁預(yù)屑付疏賬蘇款葬以痛外坊的廊其滾他濃各查種吧應(yīng)坦收鋪、搬暫隱付炎款盒項(xiàng)麗。內(nèi)劍容播：P巡壽1無1底1核忘算僚：壤“摩其遵他膀應(yīng)欣收嚴(yán)款活”配科垂目企俱業(yè)騰應(yīng)旅定大期恐或槽至燥少印于沒每世年給末薯對曉其惰他忘應(yīng)嘴收旬款涌進(jìn)折行巧檢針查湯，答預(yù)駱計(jì)孝可娃能啞發(fā)撲生會(huì)的淺壞絮賬橋損肚失隱，深并隔計(jì)葬提管壞噸賬廟準(zhǔn)爬備聰。例責(zé)：插P梅1光1護(hù)1第狼四召節(jié)柿長鉆期蝕應(yīng)飲收托款長諷期塞應(yīng)更收忘款—姿—屋企賀業(yè)嫌融迅資辱租胖賃罵產(chǎn)嘴生花的薪應(yīng)織收乓款要項(xiàng)零和隨采應(yīng)用筒遞叛延厭方丸式谷分雀期辛收鐮款遇、霜實(shí)壁質(zhì)鼻上沾有段融卻資鋸性塑質(zhì)偏的角銷歸售慚商橋品龍和鐮提倦供均勞理務(wù)位等緞經(jīng)合營庸活板動(dòng)贈(zèng)產(chǎn)統(tǒng)生命的減應(yīng)挽收鍬款告項(xiàng)強(qiáng)。科債目兵：盯“沃長肚期多應(yīng)置收營款反”第零五型節(jié)返應(yīng)晌收竊債末權(quán)弦出矛售礎(chǔ)和顯融蠅資應(yīng)暮收浙債分權(quán)侍出登售萬、捆融枕資腦業(yè)候務(wù)碰的葉核隔算趴原粗則以捷應(yīng)扯收菜債摟權(quán)盒為翼質(zhì)舊押累取鐘得線借勒款刮的取核及算應(yīng)背收辦債貝權(quán)失出招售跑的昌核肌算一給、躲應(yīng)號(hào)收刷債同權(quán)問出肝售總、壞融男資挽業(yè)醫(yī)務(wù)計(jì)的蒙核橫算冒原扔則—倒—禾實(shí)競質(zhì)既重朽于疊形冰式景原角則滿你足勒銷擋售價(jià)確棍認(rèn)橋條瞞件（至與警應(yīng)欄收鉛債穗權(quán)謎有嶄關(guān)剛的內(nèi)風(fēng)爽險(xiǎn)親和立報(bào)智酬粥實(shí)雪質(zhì)采上藍(lán)已教轉(zhuǎn)情移狗）貢：按玩出蝦售侮應(yīng)冶收鈴債贏權(quán)良處維理舒，毀確創(chuàng)認(rèn)包相造關(guān)私損則益躍；不荒滿捕足啦銷逗售胳確短認(rèn)劍條留件懶：作想為嗓以腰應(yīng)獻(xiàn)收世債扔權(quán)斑質(zhì)騙押震取扛得狼借廚款河處帽理趣。二寄、斥以糕應(yīng)電收搞債黎權(quán)塔為賄質(zhì)引押繭取孤得菜借制款薪的距核繁算—絲式—津P叢1么1塘2三第、康應(yīng)助收繁債坡權(quán)潤出穴售懸的護(hù)核槐算不他附抄追挨索蚊權(quán)探的容應(yīng)繞收項(xiàng)債蹈權(quán)孟出沈售磁的麥核彼算例悶：兩P挺1前1穴3附闊追抹索走權(quán)艘的牲應(yīng)爛收煩債隔權(quán)肺出隔售私的性核降算按擊照堂質(zhì)租押悲取顛得攪借蔽款鉆的創(chuàng)會(huì)戀計(jì)股處巴理本蛙章偉小勻結(jié)應(yīng)頌收桂票火據(jù)完的彈核釘算銹：蛾帶均息創(chuàng)、受不號(hào)帶昆息浩；乒取下得憶時(shí)在、卵轉(zhuǎn)嚇讓憂時(shí)快、末貼季現(xiàn)品時(shí)述、競到衣期漲時(shí)治。應(yīng)妄收謠賬死款僻的祝核攀算械：商謎業(yè)冶折茂扣買、冶現(xiàn)肯金白折拌扣晝（阻總漲價(jià)狗法肺、喚凈創(chuàng)價(jià)殲法蘇）繞；壞談賬曲損穴失肯的減核君算況：庭直鏟接慶轉(zhuǎn)只銷史法見、刪備賞抵口法砍（究應(yīng)廳收愈賬何款原余同額叛百鍛分頓比胳法院、圍賬股齡樣分瞇析米法奔、類銷傅貨旬百度分次比蝴法并、表個(gè)王別勞確梳認(rèn)燒法頸）哪；預(yù)節(jié)付章賬序款嘆；其阻他帝應(yīng)駕收增款抬；長吧期溜應(yīng)蛾付序款狹；以察應(yīng)章收割債撐權(quán)商為博質(zhì)屯押瓜取知得閑借箏款紛的音核項(xiàng)算應(yīng)悔收明債屆權(quán)炊出謹(jǐn)售析的小核坑算鵝：蝕附嚷追菊索均權(quán)足、薪不新附凈追潮索痛權(quán)選發(fā)擇賠：1洞.妥預(yù)抱付地賬化款鑰不幅多恐的灰企頃業(yè)晌，艱可榴以帥不妥設(shè)謹(jǐn)“貪預(yù)躲付陽賬踢款沃”壤科塵目過，蹦而纖將西其勻記算入嫌（疤）漢。A記“蔑應(yīng)閱付疏賬壁款拍”產(chǎn)的層借須方問；遣B千“炒應(yīng)越付織賬魔款肚”植的銀貸棄方填；C霜“墳應(yīng)勞收壘賬犁款粉”富的湖借業(yè)方擴(kuò)；牛D競“過