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应收票据贴现是指企业或持票人在应收票据未到期之前,急需货币资金时,将持有的未到期的票据交付银行,通过背书手续以取得银行资金的借贷行为。其实质是持票人为早日得到现款而向银行贴付一定利息所作的票据转让行为,贴现所得金额等于票据到期价值与贴现利息的差额,即贴现实得金额=票据到期价值—贴现利息。对于票据贴现的帐务处理,既可通过设置“应收票据贴现”帐户进行,又可直接通过“应收票据”帐户处
Discounted bills receivable refers to the business or bearer in the bills receivable is not due before the urgent need for monetary funds, the bonds will be held to be delivered to the bank, through endorsement procedures to obtain bank lending behavior. The essence is the bill transfer made by the bearer to pay the bank a certain amount of interest as soon as possible to get the cash. The amount of discounted income equals the difference between the maturity value of the bill and the discounted interest, that is, the discounted real amount = the maturity value of the bill - the discounted interest. For the discounted bill processing, either by setting the “notes receivable discounted ” account, but also directly through “notes receivable ” account office