How to make accounting entries after discounting bank acceptance bills?

Let's make it a "commercial bill", because commercial bills can be divided into commercial acceptance bills and bank acceptance bills according to different acceptors.

Debit: Bank deposit (amount = bill face value-discount interest)

Financial expenses (amount = discounted interest)

Credit: notes receivable-* * enterprise (company) (amount = debit amount)

Discount interest = coupon maturity date * discount rate * discount date

Extended data:

format

First: it should be borrowed first and then lent, with the borrower at the top and the lender at the bottom;

Second: the credit bookkeeping symbol, account and amount should be followed by a space after the debit, indicating that the debit is on the left and the credit is on the right.

There are two kinds of accounting entries: simple entry and compound entry, in which the simple entry is the entry of borrowing a loan; Compound entries include one loan and many loans, one loan and many loans and many loans.

It should be pointed out that in order to keep the corresponding relationship of accounts clear, it is generally not appropriate to merge different economic businesses and prepare accounting entries by borrowing more and lending more. However, in some special cases, in order to reflect the whole picture of economic business, accounting entries for borrowing more and lending more can also be compiled.

References:

Baidu encyclopedia: accounting entries