How to cash in the maturity of bonds, how to cash in the maturity of bills of exchange

Based on the actual amount of money received, the book value of the bond, the account is made.

Generally, yes. Borrow: cash on hand or bank deposit.

Credit: Held-to-maturity investment – cost.

Investment income (loss on the debit side).

If you buy a bond receivable when you do it.

Then just change the Held-to-Maturity Investment – Cost in the above entry to Bonds Receivable.

This type of investment is usually recorded as a held-to-maturity investment, with the relevant book balance written off and the difference treated as investment income (including the last instalment of interest).

Debit: Bank deposit (amount received).

Provision for impairment of held-to-maturity investments (the balance of the account of the investment, the same below) credit: held-to-maturity investments - cost (face value).

Held-to-maturity investments – accrued interest (balance of the account in the case of principal and interest payments at maturity)Held-to-maturity investments – interest adjustment (balance of the account).

Investment income (credit difference, debit in case of loss).

If it is originally recorded as a trading financial asset, the entry is:

Debit: Bank deposit (amount received).

Credit: Trading Financial Assets - Cost (Initial Recorded Cost) Trading Financial Assets - Fair Value Change Gain or Loss (Account Balance) Investment Income (Difference, or on the Debit Side).

At the same time, the balance of fair value change gains and losses is converted into investment income.

Debit: Fair Value Gain or Loss (Account balance, carried forward from credit if debit balance) Credit: Investment income (or debit).

If it was originally used as a financial asset available for **, the entries were:

Debit: Bank deposit (amount received).

Available for provision for impairment of financial assets (account balances).

Credit: Available Financial Assets – Cost (Initial Recorded Cost) Available Financial Assets – Interest Adjustment (Account Balance).

Investment income (shortfall, or debit).

At the same time, debit: capital reserve - other capital reserve (the amount originally credited to the account, or credited) credit: investment income (or debit).

The exchange is as follows: 1. When the bank acceptance bill expires, go directly to the bank that guarantees the payment to cash it.

2. When the bill of exchange expires, the discounting bank shall handle the liquidation to the payment unit through the opening bank of the payment unit and recover the bill.

3. The discount of commercial acceptance bills expires in the following situations:

If the paying unit has the money to pay the bill in full, the receiving unit shall cancel the bill receivable in the memorandum book after receiving the bill from the discounting bank.

When the payment unit is unable to pay the due commercial acceptance bill, the discounter will return the commercial acceptance bill to the discounting unit, and issue a special transfer summons, and indicate in the "reason for transfer" that "the bill of exchange has not been received, and the discounted money has been collected from your account", and directly transfer the discounted bill from the bank account of the discounting unit.

If the deposit in the account of the discounting unit is also insufficient, the discounting bank will convert the discounted bill into an overdue loan, return the commercial acceptance bill, and issue a special transfer summons, and indicate the words "discounted to overdue loan" in the column of "reason for transfer", and the discounting unit will prepare the transfer voucher accordingly.

Extended information: 1. Money order is one of the most common types of bills, and Article 19 of China's Negotiable Instruments Law stipulates: "A bill of exchange is issued by the drawer, and the entrusted payer unconditionally pays a certain amount to the payee or bearer at the sight of the bill, or on a specified date."

Bills of exchange are one of the most widely used credit instruments in international settlements. It is a kind of entrustment**, and the basic legal relationship has at least three characters: the drawer, the drawee and the payee.

2. Bills of exchange are produced with the development of international **. The buyers and sellers of the international ** are far apart, and the currencies used are different, so they cannot settle as easily as the domestic **. There is a long process from the time the exporter ships the goods to the time the importer receives them.

During this time, one party must provide credit to the other party, either the importer provides payment for the goods or the exporter sells the goods on credit. If there is no strong intermediary guarantee, the importer is afraid that he will not receive the goods after payment, and the exporter is afraid that he will not receive the payment after sending the goods, and it will be difficult for this kind of international ** to proceed smoothly. Later, the bank participated in the international **, as an intermediary between the import and export parties, and the importer issued a letter of credit to the exporter through the issuing bank, guaranteeing to the exporter

After the goods are shipped, as long as the exporter submits a full set of L/C documents to the negotiating bank on time, the payment can be received; The negotiating bank issues a bill of exchange issued by the issuing bank as the payer and sends it to the issuing bank, and the issuing bank guarantees that it will pay after seeing the negotiating bank's draft and a full set of L/C documents, and at the same time guarantees to the importer that it can receive the documents of the goods they have imported in time and pick up the goods at the port.

Legal analysis]: After the bill of exchange expires, you can go directly to the payment bank to cash, and you can go to the discount bank for clearing. The acceptance bill is composed of two bills: bank acceptance bill and commercial acceptance bill.

A bank acceptance bill is a deposit account opened by the depositor in the acceptance bank to issue bills and bills. Commercial acceptance bill refers to the act of unconditionally paying a certain amount to the payee and the bearer after seeing the bill issued by the drawer within the specified date. and is accepted by the payer outside the bank.

Legal basis"Law of the People's Republic of China on Negotiable Instruments" Article 27 The holder may transfer the right to the bill of exchange to others or grant a certain right to exercise the bill of exchange. The drawer shall not be transferable if the drawer records the words "non-transferable" on the bill.

When exercising the rights provided for in the first paragraph, the bearer shall endorse and deliver the bill of exchange. Endorsement refers to the act of recording relevant matters and signing on the back of the bill or on the sticky sheet. Article 10 The issuance, acquisition and transfer of negotiable instruments shall follow the principle of good faith, and the real transaction relationship and creditor's rights and debts shall be obtained.

For the acquisition of an instrument, consideration must be paid, that is, the corresponding consideration agreed by both parties to the instrument shall be paid.