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    Specific Measures For Dealing With Discount Of Commercial Acceptance Bills

    2011/8/8 15:36:00 525

    Cashier'S Acceptance Bill Discount


    In case of temporary shortage of funds, the holder of the commercial bill can discount the accepted commercial bill to the bank to obtain payment in advance. It is divided into the following steps:
    (1) Apply for discount.
       Bill holder Give the unmatured commercial bill to the bank, apply to the bank for discount, fill in a "discount voucher" in quintuplicate, and the bank will deduct the interest from the discount date to the maturity date of the bill according to the face amount, and deliver the net amount of the face amount after deducting the discount interest to the bill holder.
    Basic format of "discount voucher" in quintuplicate:
    The first copy (on behalf of the application) shall be submitted to the bank for discount and payment voucher
    The second copy (revenue voucher) shall be submitted to the bank as a voucher for the account revenue of the discount applicant;
    The third copy (income voucher) shall be submitted to the bank as a voucher for discount interest income;
    The fourth copy (collection notice) is given to the discount applicant by the bank Collection notice;
    The fifth copy (due card) shall be submitted to the accounting department for safekeeping according to the due date, which shall be used as the voucher of discount income.
    The cashier of the discount unit shall fill in the relevant contents of the above "discount voucher" item by item according to the contents of the bill, such as the name, account number and bank of deposit of the discount applicant, the type, invoice date, maturity date and bill number of the discount bill, the name, account number and bank of deposit of the bill acceptor, and the amount of the bill in words and figures. Among them, the discount applicant is the bill holder itself;
    Discount bill type ——It refers to bank acceptance bill or commercial acceptance bill;
    The acceptor of the bill, the bank acceptance bill is the acceptance bank, that is, the deposit bank of the payer,
    The commercial acceptance bill is the payer itself;
    Bill amount (discount amount) - refers to the face amount of the bill itself.
    After filling in the discount voucher, affix the reserved bank seal on the "Applicant's Seal" of the first copy of the discount voucher and on the back of the second and third copies of the commercial bill, and then submit them to the credit department of the deposit bank.
    The second and third copies of the discount of commercial bills are different in paper (thickness difference, note endorsement). After the deposit bank has checked and found no error, it shall sign "Agree" in the "Bank Approval" column of the discount voucher, and send it to the bank accounting department after stamping the seal of the relevant personnel.
      (2) Handling discount 。
    The bank accounting department shall review the contents reviewed by the bank credit department, and check whether the bill's stamp and amount stamped are true and effective. After checking, calculate and fill in the discount rate, discount interest and actually paid discount amount on the discount voucher as required.
    Including:
       discount rate ——It is the monthly discount rate stipulated by the state;
    Discount interest - refers to the discount interest paid by the bill holder to the bank for the discount face value;
    Paid Discount Amount - refers to the net amount of the bill amount (discount amount) minus the discount interest payable, which is the amount actually obtained by the bill holder after discount.
    According to the regulations, the discount interest shall be calculated according to the discount amount, discount days (the number of days from the date when the bank pays the discount bill to the discount unit to the day before the due date of the bill) and discount rate. The formula is:
    Discount interest=discount amount × discount days × daily discount rate
    Daily discount rate=monthly discount rate ÷ 30
    The actual discount amount of the discount company is equal to the discount amount minus the discount interest payable, which is expressed by the formula:
    Paid discount amount=discount amount - discount interest payable
    After filling in the discount rate, discount interest and actually paid discount amount, the accounting department of the bank shall stamp the fourth copy of the discount voucher with the seal of "Transfer Received" and hand it to the discount company as a receipt notice, and transfer the actually paid discount amount to the account of the discount company.
    According to the fourth copy of the discount voucher transferred back by the deposit bank, the discount unit shall conduct bank deposit collection accounting according to the actual cash amount.
    (3) The bill is due.
    When the bill is due, the discount bank will clear the bill with the payer through the payer's bank and collect the bill payment.
    When the discount of commercial acceptance bill expires, there are the following situations
    ① If the payer has enough money to pay the bill, the payee should write off the bills receivable in the memo book after the discount bank receives the bill.
    ② When the payer's deposit is insufficient to pay the due commercial acceptance bill, the discount bank will return the commercial acceptance bill to the discount company, issue a special transfer voucher, and indicate in the "reasons for transfer" the words "no bill payment has been received, and the discount payment has been collected from your account", and directly transfer the discounted bill payment from the discount company's bank account.
    When the discount unit receives the commercial acceptance bill and special transfer voucher returned by the bank, it shall prepare the bank deposit payment voucher against the special transfer voucher. At the same time, the ticket payment shall be immediately recovered from the payer.
    The entry is:
    Debit: accounts receivable - ×× unit
    Credit: bank deposit
    ③ If the deposit in the account of the discount company is also insufficient, the discount bank will transfer the discount bill amount to an overdue loan, return the commercial acceptance bill, issue a special transfer voucher, and indicate "the discount has been transferred" in the "transfer reason" column Overdue loans ”The discount company shall prepare the transfer voucher accordingly,
    The entry is:
    Debit: accounts receivable - ×× unit
    Credit: short-term loan


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