This paper introduces the historical evolution of the cash flow statement in our country and its functions, expounds the foundation for compiling the cash flow statement, analyzes the bank acceptance and its features, and discusses that the enterprise should bring the bank acceptance into the category of the cash and cash equivalent in the cash flow statement.
介绍了现金流量表在我国的历史沿革及其作用,阐述了现金流量表的编制基础,分析了银行承兑汇票及其特点,论述了企业应将银行承兑汇票纳入现金流量表中的"现金及现金等价物"范畴。
acceptances with two bank names
双具名银行承兑汇票
ineligible acceptance
不合格的银行承兑汇票
eligible bankers acceptance
合格的银行承兑汇票
"Bank acceptance, Bill; Banker's acceptance: A Bill of exchange which has been accepted by abanker."
银行承兑;银行承兑汇票:已被银行接受的票据。
There is a market where banker's acceptance is traded.
有一种经营银行承兑汇票的市
The Study of Several Legal Issues in the Bank Accepted Bill Dissension
银行承兑汇票纠纷若干法律问题研究
On the Problems Existed in the Bill Accept Business of the Banks
银行承兑汇票业务中存在问题的思考
The Bank Acceptance should Be Brought into the Category of Cash Equivalent;
银行承兑汇票应纳入现金等价物范畴
Bank acceptance bill played essential function in this process.
这当中银行承兑汇票起到了至关重要的作用。
Bank s accepted draft is the bridge to establish enterprise capital space;
银行承兑汇票是营造企业资金空间的桥梁
Banker's Acceptance:Price Ceiling,Interest Rate Influence and Market Fluctuation
银行承兑汇票:定价管制、利率传导与市场波动
Research on the Risks of Agricultural Bank of China Zhejiang Branch A Sub-branch Bill Transaction;
农业银行浙江分行A支行银行承兑汇票业务风险防范研究
The issuing bank will sell the banker's acceptance in the market and remit the funds to the beneficiary.
开证行将在市场上售出银行承兑汇票，而后把这笔款汇付给受益人。
This thesis discusses the advantagecs of bank draft for honouring in banks and enterprises
本文从银行和企业两个方面论述了银行承兑汇票的优点。
Has this bill been accepted by the acceptance bank?
该远期汇票已被承兑银行承兑了吗?
acceptance; Bank acceptance; Banker's acceptance: A Bill of exchange which has been accepted by abanker.
承兑;银行承兑;银行承兑票据:指银行已经接收的汇票。
"acceptance, accepting house [UK]: Merchant Bank in the U.K. specializing in accepting Bills of exchange."
承兑;票据承兑银行 [英国]: 英国专门负责承兑汇票的商人银行。
The negotiating bank will be reimbursed on the maturity of the draft.
押汇银行（证行）在汇票期限内予以承兑！