10月15日商业银行受理票据贴现，票据贴现期97天。票据到期值=1 0

10月15日商业银行受理票据贴现，票据贴现期97天。

票据到期值=1 000 000×（1+5÷12×3％）=1 012 500（元）

计算应得贴现利息=1 000 000×（1+5÷12×3％）×97/360×6%=16 368.75（元）

实际支付贴现金额=1 012 500-16 368.75=996 131.25（元）

（1）若将面值理解为不包含票面利息的面值，则会计分录为：

借：贴现资产—票据贴现—面值 1 000 000

贷：贴现资产—票据贴现—利息调整 3 368.75

吸收存款—单位活期存款—客户A 996 131.25

ผลลัพธ์ (อังกฤษ) 1:

October 15 commercial banks discounted bills, bill discounting and 97 days.Maturity value =1 000 000x (1+5 ÷ 12x3%) =1 012 500 (USD)Calculate discount interest =1 000 000x (1+5 ÷ 12x3%) x97/360x6%=16 368.75 (USD)Actual discount amount paid =1 012 368.75=996 131.25 (Yuan) (1) if the face value of will be understood to exclude the face value of the coupon, it is recorded as follows:By: discount-discounted-value assets 1 000 000 Credit: discount-discount-interest on adjustments of assets 3 368.75 Demand deposits-deposit-unit customers a 996 131.25

ผลลัพธ์ (อังกฤษ) 2:

October 15 commercial bank accepted bills discounting, discounting bills of 97 days. Maturity value = 1 000 000 × (1 + 5 ÷ 12 × 3%) = 1 012 500 (yuan) should get the discount interest calculation = 1 000 000 × (1 + 5 ÷ 12 × 3%) × 97/360 × 6% = 16 368.75 (dollar) amount actually paid discounted 1012500-16 = 368.75 = 996 131.25 (dollars) (1) If the face value of understanding does not include interest on the face value of the coupon, the accounting entries: By: discount Assets - discounted bills - one million par value of loans: discounted assets - discounted bills - interest adjustment 3 368.75 deposits - demand deposits - Customer A 996 131.25

ผลลัพธ์ (อังกฤษ) 3:

On October 15 the commercial bank accepted the bill discount, bill term of discount 97 days. (1 5÷12×3%) =1 012 500 (Yuan) the

computation earns discount interest =1 000 000× the

bill to age =1 000 000× (1 5÷12×3%) ×97/360×6%=16 368.75 (Yuan)

actual payment discount amount =1 012 500-16 368.75=996 131.25 (Yuan)

(1), if the face value understood that for does not contain the face value of face value interest, then the accounting entry is:

borrows: Discount property - bill discount - face value 1 000 000

loans: Discount property - bill discount - interest adjusts 3 368.75

Deposit taking - unit current deposit - customer A 996 131.25