贷款与贴现之间是既有联系又有区别的两个金融信贷术语。所谓贷款,是指银行和其他信用机构按照一定利率贷出的货币资金以及由此引起的一种信用活动。而贴现则是指持有银行承兑汇票的单位在需要资金时,以未到期的票据向银行兑换现款,银行按照一定的贴现率扣去自贴现日至到期日的贴现利息,然后将票面余额支付给持票人,票据到期后,银行凭票向最初出票人或背书人收款的一种票据转让行为。从两者的概念中不难看出,它们的联系是:贷款与贴现都是放款的形式,都能充分发挥银行在社会资金运转中的枢纽作用,有效地调剂单位间资金余缺,提高社 There are two terms of financial credit between loans and discounts that are both connected and differentiated. The so-called loans, refers to the bank and other credit institutions in accordance with a certain rate of lending monetary funds and the resulting credit activities. The discount refers to the bank holding the acceptance of the unit in the need of funds, with unbooked notes to the bank for cash, the bank discount rate in accordance with a discount deducted from the date of discounted interest, and then the face The balance paid to the bearer, after the expiration of the bill, the bank by a vote to the original drawer or endorser receipt of a bill transfer. It is not difficult to see from the concepts of the two that their connection is that both loans and discounts are forms of lending and can give full play to the pivotal role of banks in the operation of social funds so as to effectively adjust the remaining funds in units and increase the social