建议“应收（付）票据”科目改称为“应收（付）票据款”陕西财经专科学校郭西强现行制度规定：采用商业汇票结算方式的企业，债权方应设置“应收票据”科目，债务方应设置“应付票据”科目。笔者认为：将“应收（付）票据”科目名称改称“应收（付）票据款”更为确切。理... It is suggested that “receivable (paid) bills” should be renamed as “receivable (paid) bills” According to Guo Xijiang’s current system of Shaanxi Financial and Economic College, the creditor should set up the “notes receivable” account, the debt Party should set “payable notes” subject. I think: the “receivable (pay) bills” subject name renamed “receivable (pay) bills” is more specific. Reason ...