背书
-- 票据的收款人或持有人在转让票据(用于支付货款等)时，在票据背面签名或书写文句的手续。
-- 背书时写明受票人姓名或受票单位名称的，称记名背书；未写明受票人姓名或受票单位名称的，称不记名背书。
-- 经过背书转让的票据，背书人负有担保票据签发者到期付款的责任，如果出票人到期不付款，则背书人必须承担偿付责任。(这里的风险是否转移要看是银行承兑还是商业承兑，具体参见以下分析)
-- 经过背书，票据的所有权由背书人转给被背书人。
-- 一张票据可以多次背书、多次转让。背书有限定性背书、空白背书、特别背书、有限度的背书和有条件背书 5种方式。
-- 背书是一种票据行为，是转让票据权利的重要方式，它的产生是票据成为流通证券的一个标志。
1.银行承兑汇票背书
因其不存在承兑风险(因为银行信用极高，一般不认为存在风险)，
所以直接做应收债权出售处理
|
Dr: Bank/Inventory |
|
Cr: NR |
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Dr/Cr: Other income/expense |
应收票据的背书后取得的货币资金和其他资产公允价值(consideration’s fair value)的差做营业外收支处理。
2.商业承兑汇票
因可能存在承兑风险，在背书时则不做应收票据转出处理，背书取得的资金和物资按日常业务发生同等处理。
When endorsement:
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Dr: Bank/Inventory |
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Cr: AP - 供应商 |
When the bill is mature and cashed:
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Dr: AP - 供应商 |
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Cr: NR |
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Dr: Other expense |
Or, when the bill is mature and but not cashed:
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Dr: AR – 汇票开票人 |
|
Cr: NR |
如上述事项是跨期发生，则应在报表附注中作或有事项发映。如果背书转让时的形成的损益金额较大，应在背书贴现时就作或有债权或者债务处理，在期末资产负债表中反应，并且在报表附注中说明该交易事项。
贴现
贴现是指远期汇票经承兑后，汇票持有人在汇票尚未到期前在贴现市场上转让，受让人扣除贴现息后将票款付给出让人的行为。或银行购买未到期票据的业务。
1.商业承兑汇票贴现
因可能存在承兑风险，在贴现时则不做应收票据转出处理
When discounting the bill to bank
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Dr: Bank |
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Dr: Financial expense |
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Cr: Short-term loan |
When the bill is mature and cashed
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Dr: Short-term loan |
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Cr: NR |
Or, when the bill is mature and but not cashed:
|
Dr: AR – 汇票开票人 |
|
Cr: NR |
2. 银行承兑汇票贴现
因其不存在承兑风险(因为银行信用极高，一般不认为存在风险)，
所以直接做应收票据出售处理
|
Dr: Bank |
|
Cr: NR |
|
Dr: Financial expense |
需要补充的是，客户海天塑机的汇票都是银行承兑汇票，且目前中国的各大银行一般只接受银行承兑汇票的贴现，因为商业承兑汇票的风险过大。
故，对于客户贴现汇票的会计处理应是后者。
Accounting Standard
According to HKAS 39 Para. 29 (IFRS 39 is the same):
If a transfer does not result in derecognition because the entity has retained substantially all the risks and rewards of ownership of the transferred asset, the entity shall continue to recognise the transferred asset in its entirety and shall recognise a financial liability for the consideration received. In subsequent periods, the entity shall recognise any income on the transferred asset and any expense incurred on the financial liability.
Financial liability在这里有两种选择，一是应付账款 (AP)，二是短期借款 (short-term loan)
1. 对于商业承兑票据的背书
用商业承兑汇票背书于供应商进行采购，应确认应付账款(AP)而非短期借款(short-term loan)，因为如汇票的开票人最后无法兑现，背书人应偿付现金与被背书人，即供应商。所以应首先确认应付账款，待汇票开票人实际兑现时，再用应收票据(NR)冲销应付账款(AP)。
之所以用应付账款而非短期借款的原因是，企业之间不允许借贷，如贷记短期借款，实质说明了企业之间发生了借款，这是不允许的。
This is why the difference between the carrying value of NR and fair value of the consideration (bank or inventory or other assets) is debit to other expense but not financial expense.
2.对于商业承兑票据的贴现
用商业承兑汇票向银行贴现时，应确认短期借款(short-term loan)。因为如汇票的开票人最后无法兑现，贴现票据的人需要向银行偿付现金。此时实质上构成了借款关系，到期还款。
This is why the difference between the carrying value of NR and money received from bank is debit to financial expense but not other expense.
3.对于银行承兑汇票的背书或贴现
According to HKAS 39 Para. 20 (IFRS 39 is the same):
When an entity transfers a financial asset (see paragraph 18), it shall evaluate the extent to which it retains the risks and rewards of ownership of the financial asset. In this case:
(a) if the entity transfers substantially all the risks and rewards of ownership of the financial asset, the entity shall derecognise the financial asset and recognise separately as assets or liabilities any rights and obligations created or retained in the transfer.
(b) if the entity retains substantially all the risks and rewards of ownership of the financial asset, the entity shall continue to recognise the financial asset.
(c) if the entity neither transfers nor retains substantially all the risks and rewards of ownership of the financial asset, the entity shall determine whether it has retained control of the financial asset. In this case:
(i) if the entity has not retained control, it shall derecognise the financial asset and recognise separately as assets or liabilities any rights and obligations created or retained in the transfer.
(ii) if the entity has retained control, it shall continue to recognise the financial asset to the extent of its continuing involvement in the financial asset (see paragraph 30).
Due the extremely high credit of bank, the risk of failure of cash the bill is very low. So when discounting the bill, the rewards of ownership has been transferred to bank and the retained risk is very low, nearly does not exist. So the NR should be derecognized.