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持有银行承兑汇票或商业承兑汇票的企业，由于出现资金短缺而使流动资金发生周转困难时，将持有未到期的应收票据向银行申请贴现，以及时补充流动资金。目前，通常的处理方法是，不区分银行承兑汇票还是商业承兑汇票，贴现时均按实际收到金额扣除贴现息后的净额，借记“银行存?
Enterprises holding bank acceptance bills or commercial acceptance bills due to shortage of funds that cause liquidity difficulties occur when the undue bills receivable will be held to apply for discounted banks to replenish the liquidity. At present, the usual method is to make a distinction between bank acceptance bills and commercial acceptance bills. When discounting, the net amount deducted from the discount actually received shall be debited.