Research On Bill Business And Its Accounting Treatment

In recent years,with the improvement and innovation of the bill market,bills evolved into financing instruments for financial market.The bill market has become an important part of the financial market.The traditional bill business includes acceptance,endorsement,discount,discount and rediscount,thescale of itstransactionis growing.At the same time,the bill market is being enriched by the innovative business model of the bill.Among them,the bill's innovative business mainly includeselectronic commercial acceptance bill,bill pool business,bill asset securitization and so on.From the continuous development of the bill,we can see the role of the bill business in the enterprise is also growing.At the same time,the impactof the bill business on Corporate Finance is increasing.However,as the bill business increases the impact on the business,there are significant differences in the accounting treatment of bills in practice,although the guidelines have strict norms.Therefore,this papertakes "Changan Automobile" as a case study.Through the automotive industry in different companies with different treatment methods for comparative analysis,to explore the appropriate way to deal with.The first is to study the end of the bill business to confirm;The second is to study the bill business generated cash flow problems;The last is the prospect of asset securitization business.This paper draws the following conclusions: First,we will quantify the termination confirmation of discounted book discount,and the second is to standardize the cash flow of the bill business,and the third is to study the accounting treatment of securities securitization business.In the end,the paper puts forward the appropriate way to deal with the bill business in the automobile industry,so as to improve the appropriateness of the accounting treatment method of the enterprise bill business.It can improve the financial information quality of the enterprise and provide reference for the enterprise investment and financing decision.