A commercial acceptance bill is accepted by a payer other than a bank. The commercial acceptance bill shall be issued by the selling enterprise or the purchasing enterprise according to the agreement between the two parties to the transaction, but shall be accepted by the purchasing enterprise. The payer of the commercial acceptance bill shall notify the bank of payment on the same day after receiving the payment notice from the opening bank.
Electronic commercial acceptance bill refers to the bill that the drawer relies on the electronic commercial draft system to make in the form of data messages, and unconditionally pays a certain amount to the payee or bearer on the specified date after acceptance by the bank.
Different from the electronic bank acceptance bill, the electronic bank acceptance draft is accepted by the banking financial institutions and financial companies (collectively referred to as Jinnian Zhaorong institutions), while the electronic commercial acceptance Huiye Gaoyu bill is accepted by a legal person or other organization other than the financial institution. The payer of the electronic commercial draft is the acceptor.
Receipt of electronic commercial acceptance bills accounting processing, debit: notes receivable, credit: accounts receivable, 2Later Transfer, Debit: Accounts Payable, Credit: Notes Receivable, 3Unexpired Discount, Borrow: Bank Deposits, Borrow: Financial Expenses, Credit: Notes Receivable, 4Later maturity credits, borrow: bank deposits, credit: notes receivable, commercial bills