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Analysis of problems in corporate discount account processing! Popular in the Other World ★★★ [Font: Little Big ]
Analysis of problems in corporate discount account processing! The Spread of Jackal
Author: Anonymous medical expenses: Site author Hits: Updated: 2019-12-24

It is a kind of pledged loan document discounting quality. Pledge the document to the bank to apply for remuneration to obtain funds. The value of the loan issued by the bank is based on the receipt of the document. The discounted profits that are deducted in advance from the time of receipt to the due date of the document is the discount date. Therefore, it cannot be counted in full during the period of entry into the discount date, and should be allocated to each benefit period.

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The discounted accounting treatment of data is for interest-bearing coupons for discounted companies. For example, the introduction is based on interest-free coupons, and the discounted business of documents avoids how to deal with interest-bearing banks. An example is given to illustrate the problem in this article, and improve the way and propose.

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In the example, the bank paid the discounted cash amount of 99,910 yuan, and the amount of 0000 yuan was less than the face value of 1. In the practice of account disposal according to the discount method, some people refer to non-interest coupons, the face value-the actual discounted cash amount is the profit income = documents, and the entry is for its accounting:

The disposal can find that through the above account, it is believed that the discounted asset account of 99,910 yuan was initially confirmed, and the price of the completed document asset (that is, the fair price) is exactly the value of the document asset when the discount bank and the discount enterprise were bought and sold.

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3 090 yuan Discounted profits, profit adjustment accounts should be temporarily stored in, the period will be returned to the current points. Profit income is now recognized but the above-mentioned disposal is being discounted. 3,090 yuan is 3,000 yuan and the amount confirmed is not discounted profit.

Cash profit is included in profit adjustment and the disposal method is to discount first and end each month. The time when the applicant uses the funds to calculate profit income and then adjust the direct payment according to the maturity value of the document, the discount rate and the discount. The actual amount of discounted cash and discounted profits reflected by the lender is that the benefit between the discounted bank and the discounted bank is the maturity value of the document at the discount company, and the total amount of the debit of the document must be the debit value.

In addition, for the documents that do not carry money and do not use them, the method still applies the above improvement, the amount corresponding to the "Maturity Due" account is 0. At this time, "discounted assets-already discounted documents, can be saved without writing."

20 × 1 year on October 31, taking into account the profit income that should be allocated in October, according to the maturity value of the document, the discount rate, and the number of days, the entry is accounted for:

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According to the discounted income during the period of the maturity date, the discounted money is from the discounted date to the ticket, and the ministry should not include it in its entirety on the discounted date. It should be allocated to each benefit period.

To sum up, the second-level detail subject of "documents due to profit" is set to "discounted assets-discounted, according to the accounting treatment of discounted issues can better deal with coupons, easy to understand and simple.

03 000 × (120 ÷ 360) × 9% = 3 090 (yuan discounted money = document maturity value × (discount days ÷ 360) × discount rate = 1)

Discount during business. The current bank discounts the funds to obtain the discount. The company discounts the documents to the discount. The bank that obtains the discount for the document, receives the discount for the cash, receives the funds and discounts the enterprise. The two aspects of current business are unified document discounting.

For this reason, the second-level detail subject of "documents due for profit" has settled almost all kinds of documents by setting "discounted assets-discounted. The accounting treatment of discounts.

× Case description on October 4, 1 year: A trade bill of exchange of RMB 20,000 and a coupon rate of 6% was discounted to the bank by a company for a par value of 100,000. The date of issuance of the document is known as August 1 of 20 × 1 year, and the document period is limited to 6 months. The rate is 9% bank discount.

Calculate the principal, interest rate and time. The profit income of the loan is in accordance with the disposal, but in the above, the collection of profit income of 3,000 yuan in the maturity date of the document is an outflow of 3,000 yuan. The rate and time calculation are not based on this. The calculation of gold, profit, and income makes sense. This is not good for money.

On the other hand, the accounting treatment of document discounting is obviously applied blindly without interest. The following problems have led to the presentation:

Dispose of the mid-to-late period account, and the interest adjustment account will go directly to the profit, and the distribution in each benefit period will show the profit on the one hand, and the profit adjustment will gradually decrease, and the other will follow the "discounted assets—— The balance of the household gradually increases the "discounted assets" account, and the value gradually increases. The discounted documents are declared, and the maturity value of the documents is close to it. According to the dynamic change of the asset value, this really reflects the coupon with interest.

So, the benefit between them does not need to divide the discount bank and the discount enterprise. How can the two divisions of value and profit due be divided? The document information that reflects the discounted documents can be clear if they pass the accounting entries. Banks It's good for discounting. This means that "discounted assets-discounted notes due to profit" can then open a second-level breakdown of discounted assets, the disposal of which is the account of the above example:

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