How to deal with the discount account of bank acceptance bill? 5

There are also many cases of similar accounting processing in the Bill Academy, you can refer to the following.

They are not suitable, and according to the principle of substance over form, the discount interest is to be borne by you.

Borrow: 197 for the opposing unit

Expenses to be amortized - interest3

Credit: Notes payable 200

Borrow: bank deposit 197

Credit: 197 for the opposing unit

Borrow: the other party's unit (the amount you want to pay).

Credit: Bank deposits.

Because this practice is not normal, although the interest is paid by you, the discounted interest bill is from the other party's unit, and the certificate is not appropriate. It should be minimized in actual work.

You mean, your company has received a bank acceptance draft and wants to go to the bank for discounting?

You only need to submit the bank acceptance draft to your bank, and fill in the bill in accordance with the bank's regulations, as for the interest rate, the bank generally has regulations, you are not a large amount, there is no preferential interest rate.

My experience is that if you are not waiting for the money, it is best to submit it when the bank acceptance draft is due, generally depending on the distance of the field, one week is enough (you can also consult the bank about this), you will suffer a loss sooner, and you will suffer a loss later.

1. When the bill of exchange expires, pay a certain handling fee to the payer's bank and withdraw the cash.

2. If the bill of exchange is not due, you can go to the bank to stop the operation of discounting interest. Pay a certain amount of interest and get cash. Such as:

The amount of the bill of exchange is 50,000 yuan, and the maturity date is May 1, 2021, and there are two months left before the maturity date.

The bank interest of 50,000 yuan for a two-month term is 1,000 yuan, and the interest you pay must be higher than the actual interest of 1,000 yuan, which means that you have to cash in advance, and 50,000 yuan will be in your hands for a maximum of 40,000 yuan.

Calculation method, discounted interest.

Discount amount Discount days Daily discount rate, daily discount rate = monthly discount rate 30, actual payment amount = par amount - discount interest.

There are two types of calculation of bank acceptance discounts:

1. Discount of non-interest-bearing bills: discount interest = face value of bills x discount rate x discount period;

2 Discount discount of interest-bearing bills: spot interest = maturity value of bills x discount rate x discount days 360.

If calculated according to the monthly interest rate, the discount calculation formula is: face value of the bill of exchange - face value of the bill of exchange monthly discount rate y% The number of months from the discount date to the maturity date of the bill; Some banks are calculated on a day-by-day basis. The discount is calculated as follows:

Face value of bill of exchange - face value of bill of exchange Annual discount rate x % Discount date - maturity date of acceptance bill) 360.

1. Maturity value of bills = 10 000 x (1 + 6% 2) = 10 300 (yuan).

The maturity date of the notes receivable is September 23, and the discount days should be 144 days (30 + 30 + 31 + 31 + 23-1).

2. Bill discount interest = bill maturity value x discount rate x discount days 360 103 00 x 8% x 144 360 = yuan).

There are two types of calculation of bank acceptance discounts:

1. Discount of non-interest-bearing bills: discount interest = face value of bills x discount rate x discount period;

2 Discount discount of interest-bearing bills: spot interest = maturity value of bills x discount rate x discount days 360.

If calculated according to the monthly interest rate, the discount calculation formula is: face value of the bill of exchange - face value of the bill of exchange monthly discount rate y% The number of months from the discount date to the maturity date of the bill; Some banks are calculated on a day-by-day basis. The discount is calculated as follows:

Face value of bill of exchange - face value of bill of exchange Annual discount rate x % Discount date - maturity date of acceptance bill) 360.

1. Maturity value of bills = 10 000 x (1 + 6% 2) = 10 300 (yuan).

The maturity date of the notes receivable is September 23, and the discount days should be 144 days (30 + 30 + 31 + 31 + 23-1).

2. Bill discount interest = bill maturity value x discount rate x discount days 360 103 00 x 8% x 144 360 = yuan).

At present, the annual interest rate of the bank's 6-month acceptance bill discount is about 5%, and the calculation method is:

Discount interest. Bill amount x discount annual interest rate x discount days 360

Discount days = maturity date of bills - discount date (non-local bills plus three days of transit time, if the maturity date is a holiday, it will be postponed to a working day first).

The discount of bank acceptance bills is calculated through the financial expense account, and the increase in expenses is included in the debit accounting, which will lead to a decrease in notes receivable and a decrease in assets in the credit accounting.

When the bank acceptance bill is discounted, the accounting treatment is: borrowing: bank deposits, financial expenses (discounts) travel sedan chair, and lending this empty: notes receivable.

The discount of the bank acceptance bill shall be based on the discount voucher and the copy of the acceptance bill to make the following entries:

Borrow: Bank Deposits, Financial Expenses, Interest Expense (Discount Interest), Credit: Bills Receivable, Banker's Acceptance Bills Discount Applicant must meet the following conditions:

1. Enterprise legal persons and other organizations that open deposit accounts in banks;

2. There is a real commodity trading relationship with the drawer or the direct predecessor;

3. Provide a copy of the VAT invoice and a copy of the commodity shipping documents between the direct predecessor and the direct predecessor;

4. The bank acceptance bill is true and legal, with complete elements and continuous endorsement, in line with the requirements of the "Negotiable Instruments Law" and "Payment and Settlement Measures".

Legal issues to be paid attention to in the discounting of bank acceptance bills: if the bill is discounted with the words "non-transferable" and "entrusted collection", it should not be accepted in principle because the bank has no right to claim the right of the bill after obtaining the bill;

For the endorser of the bill recorded in the words "entrusted collection", if the holder discounts the bill to the bank, because the holder does not have the right to the bill, the holder has no right to use the instrument to carry out the transfer. If the bank accepts the bill at a discount, it may create a capital risk for the bank. It is therefore recommended that such instruments not be accepted.

For the endorser to record the content of the words "non-transferable", if the holder discounts the bill to the bank, even if the bank does not violate the law to obtain the bill and the formal requirements of the bill are also legal, it can only require the drawer, acceptor and endorser other than the original endorser who records the above words to bear the responsibility of the bill, and accept a certain amount of capital risk for the discount of the bill, so it should be considered whether to accept it after fully measuring the risk.

Discount fee for bank acceptance bills: only the discount monthly interest rate or direct buyout is charged, and the discount money of bank acceptance bills is directly deducted without additional charges. The discount rate is (subject to the discount rate of the bank acceptance bill on the day).

<> Banker's acceptance bill refers to a financial voucher issued by a bank, which is payable and deductible. The bank acceptance bill is a paid payment voucher, issued by the issuing bank in the name of the drawer, with an agreed payment time, after the drawee receives the bill, it can submit a payment request to the issuing bank, and the issuing bank must pay within the agreed time.

Bank acceptance bills can be divided into commercial acceptance bills, standby acceptance bills and bearer acceptance bills.

1. Commercial acceptance bill: the drawee and the drawer can make payment requirements to the drawer according to the payment date agreed in the bill.

2. Standby acceptance bill: It is signed and confirmed by the drawer on the bill, indicating that the drawer can pay the number of votes, but the drawee can make a payment request at any time before the agreed payment date.

3. Bearer acceptance bill: the drawer does not sign on the bill, and only the drawee can make payment requirements to the drawer if he holds the bill.

1. High security: the issuing bank is responsible for the bill, and the drawee can use it with confidence.

2. Strong payability: the issuing bank must pay the bill before the agreed payment date, and the drawee can rest assured that the payment will be collected.

3. Strong deductibility: the drawer bank can deduct the payable amount of the drawee after the drawee makes a payment request.

1. The drawee shall first request the drawer to issue the bill, and the drawer shall issue the bill according to the requirements of the drawee and hand over the bill to the drawee.

2. The drawee shall check the contents of the bill, confirm that it is correct, and then pay the drawer the cost of purchasing the bill.

3. Before the payment date agreed in the bill, the drawee may make a payment request to the drawer, and the drawer must pay the bill in accordance with the requirements of the drawee.

1. The bill of exchange is not issued in time: the drawer is not timely, which may lead to the drawee being unable to obtain the remittance in time.

2. Default of the drawer: The drawer may be unable to pay the bill on time due to poor financial condition or other reasons.

3. Theft of bills of exchange: If the drawee improperly keeps the bills, it may lead to the theft of the bills, and the resulting losses will be borne by the drawee.

1. Convenient and fast: the drawee can make a payment request to the drawer at any time before the agreed payment date, and the drawer must pay the bill before the agreed payment date.

2. High security: the issuing bank has the responsibility for the bill, and the drawee can use it with confidence.

3. Strong deductibility: the drawer bank can deduct the payable amount of the drawee after the drawee makes a payment request.