应收票据是否也应提取坏帐准备,这在新会计制度中没有明确规定。应收票据包括银行承兑汇票和商业承兑汇票两种,银行承兑汇票的承兑人是银行,若到期日付款人款项不足支付,则由承兑银行支付,所以银行承兑汇票到期时,收款人(企业)可以及时将款项收回,不需提取坏帐准备。但是,“商业承兑汇票”银行不对其负有付款 Whether bills receivable should also be extracted from bad debt reserves, which is not clearly defined in the new accounting system. The notes receivable include two kinds of bank acceptance bills and commercial acceptance bills. The bank’s acceptance bill is accepted by the bank. If the due date is short of payment, the acceptance bank will pay the bill. When the bank acceptance bill expires, the payee (Enterprises) can withdraw the money in time, without drawing bad debts. However, the “commercial acceptance bill” bank does not pay for it