Notes receivable and accounts receivable are both asset subjects, right? Company B owes you money, so before the repayment, all the arrears are tied to the debit of accounts receivable, right? Therefore, when you receive a bank acceptance bill, you must deduct the original account of accounts receivable, so it is a loan: accounts receivable. Which subject did you transfer to? This is the change of assets-the identity of assets in accounting, and finally transferred to the side of notes receivable. So it is borrowing: notes receivable. In fact, notes receivable are similar to bank deposits and cash on hand, meaning the same. You can completely understand deposit and cash, and the usage is the same. This kind of bill has the same value as deposit and cash, but it needs to be accepted to become cash. Upon acceptance, it will be converted into bank deposits: bank deposits and loans: bills receivable.