应收票据分为不带息票据和带息票据两种。因为应收票据是签发在未来日期支付一定款项的书面承诺。所以应收票据从签发到付款期可能跨会计年度。对于不带息票据而言,跨会计年度不影响一般帐务处理,而带息票据跨会计年度,将会影响到一般帐务处理的方法及程序。 在现实生活中,不少企业在收到跨会计年度到期带息票据的情况下,在年终结算时,或者是出于忽视,或者是出于故意.它们不编制调整分录,对属于本期的利息 The notes receivable are classified into two types: non-interest-bearing notes and interest-bearing notes. Because the bill receivable is a written commitment to issue a payment on a future date. Therefore, the notes receivable may cross the fiscal year from the issuance to the payment period. For non-interest-bearing notes, the inter-fiscal year does not affect the general accounting treatment, while the interest-bearing notes across the fiscal year will affect the general account processing methods and procedures. In real life, when many companies receive inter-fiscal year-end interest bearing notes, at the end of year-end settlement, either because of neglect or because of intentionality. They do not compile adjustment entries. Period of interest