When a bank acceptance bill is received, the contents of the bill are payment for goods, and the accounting entries are: debit: notes receivable; Loan: income from main business; Taxes payable-VAT payable (output tax); If the content of the bill is the payment owed by the buyer, the accounting entries are: debit: notes receivable; Loans: accounts receivable; When the acceptance bill is cashed, the accounting entries are: debit: bank deposit; Credit: bills receivable.

When a commercial acceptance bill is received: when the bill content is the payment owed by the buyer, the accounting entries are: debit: bill receivable; Loans: accounts receivable; When discounting commercial acceptance bills, the accounting entries are: debit: financial expenses of bank deposits; Credit: bills receivable.

When an enterprise issues an acceptance bill: when an enterprise purchases goods, it borrows: taxes payable on raw materials (or inventory goods and other subjects)-VAT payable (input tax) loans: accounts payable; When transferring acceptance bills: debit: accounts payable; Credit: notes payable; When the acceptance bill expires, when paying: debit: notes payable; Loan: bank deposit.

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Bank acceptance is an important means of payment that financial personnel often come into contact with in their business activities. Compared with commercial acceptance bills, bank acceptance bills have better credit, stronger acceptance ability and higher flexibility. Therefore, most enterprises are more willing to accept bank acceptance bills.