Generally, the discount of a bill of exchange is directly deducted from the amount at the time of discount, that is to say, the payer is the holder. I don't know under what circumstances and in what way the payer will bear it.

If the payer pays the discount fee separately, the discounted money can be combined to make an account, or it can be treated as a full refund, or it can be done separately. Pay a financial fee first, and then flush the financial fee back when the discounted money is recovered;

If, as mentioned above, the discount fee is added to the bill amount at the time of invoicing, the financial fee will be reduced when the bill is received, and it will be regarded as the financial fee at the time of discount.

1. Accounting entries and copies when accepting.

Debit: notes receivable

Loans: related transactions

2. Accounting entries when interest is received

Borrow: cash or bank deposit

Loans: financial expenses

3. Copy of accounting entries of D/A documents

Borrow: related transactions

Credit: notes receivable

Discount interest is higher than bank acceptance bills in the same period. Can it be deducted before income tax?

According to Article 38 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC) (the State Council Order No.512), the following interest expenses incurred by enterprises in their production and business activities are allowed to be deducted: (1) interest expenses incurred by non-financial enterprises in borrowing from financial enterprises, interest expenses incurred by financial enterprises in various deposits and interbank lending, and interest expenses incurred by enterprises in issuing bonds upon approval; (two) the interest expenses incurred by non-financial enterprises in borrowing from non-financial enterprises shall not exceed the amount calculated according to the interest rate of similar loans of financial enterprises in the same period.

Therefore, it is allowed to deduct the interest expenses incurred by non-financial enterprises in borrowing from financial enterprises, the interest expenses of various deposits and interbank lending of financial enterprises, and the interest expenses incurred by enterprises in issuing bonds after approval.

How to deal with the accounting of buyer's interest discount? Commercial acceptance bills need to be accounted for in addition to discounting. When dealing with bills and other bills, there are also other accounting treatment contents. When the financial department can't judge or handle these bills by itself, it can find a professional accounting teacher to check them one-on-one through the website consultation system.