不帶追索權(quán)的應(yīng)收票據(jù)會(huì)計(jì)分錄不帶追索權(quán)的應(yīng)收票據(jù)是指票據(jù)持有人無法追索付款人支付票據(jù)款項(xiàng)的權(quán)利。根據(jù)會(huì)計(jì)準(zhǔn)則，不帶追索權(quán)的應(yīng)收票據(jù)應(yīng)當(dāng)計(jì)入資產(chǎn)負(fù)債表中