【中文版】

银行汇票是一种支付工具，通常用于企业之间的转账。那么，银行汇票应该计入什么科目呢？

根据《企业会计准则》的规定，银行汇票应该计入“银行存款”科目。当企业收到银行汇票时，会计人员应该将银行汇票的金额计入“银行存款”科目的借方，同时将银行汇票的到期日和收款人信息登记在“银行存款”科目的明细账上。

如果企业开出银行汇票，则会计人员应该将银行汇票的金额计入“银行存款”科目的贷方，同时将银行汇票的信息登记在“银行存款”科目的明细账上。

总之，银行汇票应该计入“银行存款”科目，企业应该按照《企业会计准则》的规定进行会计处理。

【英文版】

Bank汇票 is a payment instrument commonly used for transferring money between enterprises. So, what account should Bank汇票 be recorded in?

According to the Accounting Standards for Enterprises, Bank汇票 should be recorded in the "Bank Deposit" account. When an enterprise receives a Bank汇票, the accountant should record the amount of the Bank汇票 in the debit side of the "Bank Deposit" account, and also register the due date and payee information of the Bank汇票 in the detailed account of the "Bank Deposit" account.

If an enterprise issues a Bank汇票, the accountant should record the amount of the Bank汇票 in the credit side of the "Bank Deposit" account, and also register the information of the Bank汇票 in the detailed account of the "Bank Deposit" account.

In summary, Bank汇票 should be recorded in the "Bank Deposit" account, and enterprises should follow the Accounting Standards for Enterprises to carry out accounting treatment.