What you said is like this. You borrow money from a bank, and the bank does not directly issue loans to your enterprise, but draws a bank acceptance bill from their bank. Because your enterprise is in a hurry to use money (repayment or payment) and needs to realize this part of the money, the enterprise has two expenses:

1, loan interest

2. Discounted interest

In fact, because the loan company spent a lot of money (the bank's money is too bad to lend), if you want to pay off the account, you can only have two accounts, and they are internal accounts. Debit: financial expenses-discount of acceptance bills. Debit: bank deposit (cash) loan: notes payable.

It's the only way to miss the bill,