【中文版】

银行汇票是一种支付工具，由出票人签发，并由银行承兑，可用来背书转让。根据《企业会计准则》的规定，银行汇票应该属于“其他货币资金”科目。

银行汇票在会计处理上，应通过“其他货币资金”科目进行核算。企业收到银行汇票时，应该在“其他货币资金”科目下设置二级科目进行明细核算。在具体的账务处理上，借方记入“其他货币资金”科目，贷方记入“银行存款”科目。当企业开出银行汇票时，借方记入“银行存款”科目，贷方记入“其他货币资金”科目。

总之，银行汇票属于“其他货币资金”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 issued by the drawer and accepted by the bank, which can be used for endorsement transfer. According to the Accounting Standards for Enterprises, Bank汇票 should belong to the "Other Monetary Funds" account.

Bank汇票 should be accounted for through the "Other Monetary Funds" account in accounting treatment. When a company receives a Bank汇票, it should set up a sub-account for detailed accounting under the "Other Monetary Funds" account. In the specific accounting treatment, the debit is entered into the "Other Monetary Funds" account, and the credit is entered into the "Bank Deposit" account. When a company issues a Bank汇票, the debit is entered into the "Bank Deposit" account, and the credit is entered into the "Other Monetary Funds" account.

In summary, Bank汇票 belongs to the "Other Monetary Funds" account, and companies should follow the Accounting Standards for Enterprises to carry out accounting treatment.