How to prepare discount accounting entries for bank acceptance bills

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How to prepare discount accounting entries for bank acceptance bills

Bank acceptance bill is one of commercial bills. For bank acceptance bill discount business, bills receivable account accounting should be set. What are the relevant accounting entries?

Bank Acceptance Bill Discount Accounting Entry

Debit: bank deposit

Financial expenses

Credit: notes receivable

Overview of acceptance bill

An acceptance bill refers to a bill that has been accepted by a bank. That is, the bill issued by the seller in order to claim payment from the buyer in transaction activities, and the drawee has indicated the word "acceptance" and signature on the face of the bill promising payment at maturity. The drawee becomes the acceptor of the bill after acceptance. "Commercial acceptance bill" refers to the bill accepted by the buyer, and "bank acceptance bill" refers to the bill accepted by the bank.

What can I do to turn the bank acceptance bill into cash?

If there is an expiration date. That is to say, when the maturity date is reached, you can take it to the bank to cash it.

If a company receives an acceptance bill issued by another company, but it does not expire until half a year later, what should be done to make it cash or realize it as soon as possible?

There are two ways:

The first is to apply to the bank for discount, which only requires the consent of your deposit bank and payment of certain financial expenses to your deposit bank

The second is to endorse the transfer to your supplier.

What is acceptance bill discount?

Discount refers to the act that the holder of a bank acceptance bill transfers the rights of the bill to the bank by paying a certain interest in order to obtain funds before the maturity date of the bill. It is a way for the bank to finance the bill holder.

Nature of discount: discount is an asset business of the bank. The payer of the bill is in debt to the bank. The bank actually has an indirect loan relationship with the payer.

Discount interest rate: floating upward on the basis of the current rediscount interest rate of the People's Bank of China. The discount interest rate is the market price, which is determined by both parties through consultation, but cannot exceed the current loan interest rate.

Calculation of discount interest: discount interest is the interest paid by the payee of a bill to the discount bank to obtain the bill payment before the bill expires. The calculation method is: discount interest=discount amount x discount rate x discount period

Lifetime 2024-06-12 15:21:27

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Lyrics of Drinking Tea at Lidong

Lyrics of drinking tea at Lidong:
1. Cold Night Du Lei of Song Dynasty:
On a cold night, guests came to tea as wine, and bamboo stove soup was boiling.
As usual, the moon in front of the window is different when there are plum blossoms.
2. Dusk Snow Daxu of Qing Dynasty:
On the evening of the day, the north wind is tight, and the cold forest is silent.
Who is talking about Buddhism? What a falling ceiling.
It's hard to write a calligraphy. Knock on the bed and make tea.
The Zen Pass can be closed early, so few passengers should stop.
3. He Weng Lingshu's Stories in Winter, Xu Zhao of Song Dynasty:
Knock the ice water between the stones, and make tea by yourself.
Mei misses the leap moon and misses the spring flowers far away.
Poor people like the new growth in the field, and the chanting has made their hair beautiful.
Looking for a cottage in the city, I want to move home at the end of the year.
4. Late Rise Bai Juyi of Tang Dynasty
After sleeping, I often get up late. The stove fires early, but the cold mirror wraps the head late.
Melting snow and frying tea, mixing crisp and boiling chyle. Slouchy greediness is also the same, happy also who knows.
The wine is warm and non-toxic, and the sound of the piano is not sad. In addition to the three pleasures of Ronggong, he still makes a little man.
5. In Spring, Du Xunhe of Tang Dynasty wrote about snow in the mountains:
The bamboo tree is silent or noisy, and it is still gathering.
Ling Mei puts on heavy makeup after she thanks, but the water on the rocks turns to ice.
Guard the deer against hunters, and wait for the chanting monk in the full tea tripod.
So that you can apply the cream to rain with the same skill, and the pine path and berry moss will be covered again.

Who is the highest god in Greek mythology?

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Zeus is called "the king of gods" or "the king of Olympus", and also the god of sky and thunder. When he is in a good mood, the sky is sunny and clear. When he is angry, the sky will be covered with dark clouds, lightning and thunder.
Because the ancient Greeks and Romans worshipped Zeus, they said Zeus was their own ancestor in mythology. Many gods and many Greek heroes of Olympus were his children born to different women. He uses thunder and lightning as weapons to maintain the order between heaven and earth. Bulls and eagles are his symbols. His two brothers Poseidon and Hades were in charge of the sea and the underworld respectively. Zeus guarded the constellation Sagittarius.

Origin of Xin Qiji's name

The origin of Xin Qiji's name: Xin Qiji's grandfather, Xin Zan, hoped that he would become a great general and admired Huo Qubing, a famous general of the Western Han Dynasty, so he named him "Qi Ji". Xin Qiji has practiced martial arts and swords since he was young, and has read poetry and books. He has always regarded Huo Qubing as his idol.

Profile:

Xin Qiji (from May 28, 1140 to October 3, 1207), originally named Tanfu, later renamed You'an, and later renamed Jiaxuan when he was middle-aged, was a native of Licheng County (now Licheng District, Jinan City, Shandong Province), Jinan, Shandong East Road. Southern Song officials, generals, litterateurs, bold and unconstrained poets, known as "the dragon in ci". Together with Su Shi, they are called "Su Xin", and together with Li Qingzhao, they are called "Jinan Er'an".

Shandong was occupied by Jin people when he was born. In his early years, Shandong was as famous in the north as Dang Huaiying, known as "Xin Dang". When he was young, he participated in the Geng Jing Uprising, captured and killed the traitor Zhang Anguo, returned to the Southern Song Dynasty, and presented Ten Treaties on Beauty and Celery, Nine Treaties, etc. He successively served as a garrison in Jiangxi, Hunan, Fujian and other places, calmed down the uprising of Lai Wenzheng, a tea merchant in Jingnan, and pushed aside the public opinion to create the Flying Tiger Army to stabilize the Huxiang region. Because of his disagreement with the ruling peace faction, he was repeatedly impeached and went up and down several times, finally retiring from the mountain. Before and after the Kaixi Northern Expedition, Han Tuozhou, a governor, successively used Xin Qiji to inform Shaoxing and Zhenjiang, and recruited him to serve as the Privy Council, Chengzhi and other officials. All of them were dismissed. In 1207, the third year of the New Year, Xin Qiji died at the age of 68. Emperor Gong of the Song Dynasty was awarded a young teacher with the posthumous title of "Zhongmin".

Xin Qiji devoted his whole life to recovery and made great achievements, but his fate was full of difficulties and his ambition was hard to pay. But he never wavered in his belief in restoring the Central Plains. Instead, he expressed his passion and concern for the rise and fall of the country and the fate of the nation in his poems. His poems have various artistic styles, mainly bold and unconstrained. Their style is solemn and heroic, but there is no lack of delicacy and softness. Their themes are broad and they are good at using allusions to express the patriotic enthusiasm to restore national unity, pour out the grief and indignation that it is difficult to pay for their lofty aspirations, humiliate and condemn the ruling people at that time, and there are also many works that recite the rivers and mountains of the motherland. There are more than 600 extant words, including Jiaxuan Long and Short Sentences, which have been handed down from generation to generation.

Main impacts:

1、 Literature:

1. Words:

Xin has more than 600 Ci poems, and is the writer with the most Ci poems in the Song Dynasty. His poems mostly focus on the realistic problems of the country and the nation, expressing his impassioned patriotism. Xin Ci, with its patriotic thought in content and innovative spirit in art, has had a great influence in the history of literature. Chen Liang and Liu Guo, who sang with Xin Qiji in ci, or later Liu Kezhuang and Liu Chenweng, were similar to his writing tendency, forming a powerful patriotic ci school after the middle of the Southern Song Dynasty. In later generations, when the country and the nation are in danger, many writers draw inspiration from Xin's poems.

2. Poetry:

Xin Qiji's poems, according to Xin Qitai's Collection of Jiaxuan, there are 111 poems collected. Deng Guangming edited and collated "Xin Jiaxuan's Copy of Poems and Essays", eliminating the mistakes and adding omissions, and got 124 poems. Later, Kong Fanli's "Xin Jiaxuan Poetry Supplement" added 19 new poems. There are 133 existing poems of Xin. Xin's poems reflect the author's life, thoughts and feelings from different aspects, which can be proved by his words. Among them, "Farewell to Hunan Tribune", a self written political experience, can be read in contrast with "Partridge Sky, Banners and Ten Thousand Men at the Age of Zhuang"; "Sometimes when I think about something difficult to think about, I don't know when I shoot at the broken fence" ("Heming Pavilion quatrains"), lamenting the hero's frustration, I also co shot with "Water Dragon Singing - Climbing the Jiankang Heart Appreciation Pavilion", and "Bamboo sticks and sandals watching the waterfall return, I feel tired in my old age, Cui Wei", "Together with Du Shugao and Zhu Yan to watch the Tianbao Temple waterfall owner stay for two days and drink about the peony drink"), and co shot with "Partridge Sky, Goose Lake Return to Sickness". It is the theme of lyrics chanted repeatedly during leisure time. "There is still a happy atmosphere and strength, but he can still join the army like Bao in poetry" ("The rhyme of seeing and sending with the teacher"), Xin Qiji promised himself with Bao Zhao. His poetic style was elegant, and besides the "Jiangxi" and "Jianghu" at that time, he had his own way of marching. Moreover, some of his anti Japanese poetry, solemn and stirring, may not be under his anti Japanese poetry, but after all, Xin Qiji wrote poetry in addition to his poetry, and his achievements in poetry can not be compared with that of poetry.

3. Article:

In addition to his achievements in poetry, Xin Qiji's writing style is magnificent and full of pride, which is quite commendable. Xin Qiji's essays, according to Deng Guangming's compilation, are 17, most of which are sulfur readings, except for a few enlightenment notes and sacrificial essays. Such memorials, to a certain extent, revealed the sharp national and class contradictions that existed at that time, and more profoundly reflected the social reality; He also systematically stated Xin Qiji's views and strategies on fighting against the Jin Dynasty and recovering his career, which fully reflected his "heroic spirit" and "strong spirit". Xin Qiji has clearly declared that "the people who talk about the world are the masters of qi" (the second part of the Nine Opinions). The so-called "style of writing is bold, the wisdom is simple, and the power to write is strong" (The Complete Works of Hou Cun, Vol. 98), which reflects the characteristics of Xin Wen. Later generations regarded him as a great writer of political essays in the Southern Song Dynasty, which was only covered by the name of Ci and was not well known.

2、 Calligraphy:

Xin Qiji has a "Calligraphy of Going to the State", which is now stored in the Palace Museum. Paper book, ten lines of semi cursive script, is for correspondence. At the end of the document, "Xuanjiao Lang Xin removed the secret pavilion and revised the right of writing. Jiangnan West Road raised the issue of criminal justice, Xin Qiji, Zhazi". The center uses a pen, stippling rules, and writes smoothly and freely, without losing the appearance of straightness and squareness in the roundness and beauty.

"The Calligraphy of Going to the Country" was once collected by Zhao Mengfu in the Yuan Dynasty, Huang Lin, Xiang Yuanpei in the Ming Dynasty and Yong Europe in the Qing Dynasty, and was described as "Calligraphy and Painting Appreciation".

3、 Military:

1. Military activities:

Xin Qiji is not only an expert in Ci, but also a rare talent of the general. As a general, he can take the lead and capture Zhang Anguo among thousands of troops; He is handsome and can command with determination. He has the merit of pacifying the tea merchant army in January.

Xin Qiji once proposed large-scale cross sea landing operations, which are coordinated with land attacks. His idea is full of military creativity. He said that it has the same effect as Han Xin's idea of bypassing the Central Plains and reaching the same place during the Chu Han War.

2. Military thinking:

Xin Qiji's military theory is mainly embodied in Ten Comments on American Celery. "Ten Treatises on the United States and Celery", also known as "Ten Treatises on the Imperial Army", is a military political paper by Xin Qiji. From the first theory to the tenth theory, the book is all brilliant and has high research value. At the same time, it is also a good military treatise, which states the grand plan of fighting against the Japanese and saving the nation, recovering lost territory and unifying China. After Xin Qiji presented Ten Treatises on Beautiful Celery to Emperor Xiaozong of Song Dynasty, later generations took "Beautiful Celery" as a synonym for worrying about the country, the people and the subversion of the country. The Ten Treatises on Beauty and Celery is divided into ten chapters, which are respectively Shen Shi, Cha Qing, Guan Ri, Autonomous, Shou Huai, Zhi Yong, Fang Wei, Jiu Ren, and Xiang Zhan. They have constructed in detail the national governance strategy from spirit to material and then to military management, and stated the way of employing people and troops. At last, he showed Xiaozong the strategic idea of the Southern Song Dynasty attacking the Jin State step by step, and systematically demonstrated Xin Qiji's strategic policy and foresight, which was enough to reflect his military strategic level and strategy.

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