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在企业流动负债项目中.有一项为“票据贴现借款”。有关结算办法是这样规定的:当银行同意企业票据贴现借款的申请时,企业即按银行核定的借款数额、借款期限及年贴现率,向银行签发一份应付票据;款项借入时,银行当即从核定的借款数额中预先扣除贴现利息,企业实际取得的借款数额为核定的借款数额减去贴现利息后的净额;借款到期时,企业按核定的借款数额偿还。现举例说明规定的核算方法。例:某企业于19××年5月1日向银行签发一份数额50000元、为期3个月的应付票据,按年贴现率8.4%贴现,利息由银行预先从借款核定数中扣除。其会计处理程序如下: 票据贴现利息:50000×8.4%×3/12=1050(元)
One of the items in the company’s current liabilities is “discounted bills”. The relevant settlement method is stipulated as follows: When the bank agrees to apply for discounted loans of enterprise bills, the enterprise issues a payable bill to the bank according to the loan amount approved by the bank, the term of the loan and the annual discount rate; when the money is borrowed, the bank immediately The amount of loans approved is deducted from the discount interest in advance. The actual amount of borrowings obtained by the enterprise is the net amount of the approved borrowings minus the discount interest; when the loans are due, the enterprises will repay according to the approved loan amount. An example is given to illustrate the method of accounting. Example: An enterprise issued a loan of 50,000 RMB for 3 months payable to the bank on May 1, 19X, discounted at an annual discount rate of 8.4%. The interest is deducted from the loan approval in advance by the bank. The accounting procedures are as follows: Bill discount interest: 50000 × 8.4% × 3/12 = 1050 (yuan)