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所谓票据贴现,是指票据持有人经申请取得开户银行的同意后,将持有的未到期票据经过背书后让渡给贴现银行,贴现银行将票据资金提前支付给贴现申请人,并收取一定贴现利息的一种融资行为。由此可知,在办理票据贴现时,贴现申请人实际从银行得利的资金为票据的到期值扣除贴现利息后的贴现净值。笔者现就如何计算票据贴现净值作一简要分析。 票据持有人将一张未到期的票据向银行办理贴现,实际上就相当于向银行申请一笔贷款,只是这笔贷款到期后,将由票据承兑人(付款人)替贴现申请人来偿还。既然如此,那么这笔贷款的本金、利息以及到期后的本利
The so-called discounted bills means that after the holder of the bill obtains the consent of the depositing bank, the holder of the bill will endorse the outstanding bill and transfer it to the discounted bank. The discounted bank will pay the bill in advance to the discounted applicant and collect it. A certain kind of financing activity that discounts interest. It can be seen that when applying for discounted bills, the discounted funds actually used by the applicant from the bank are the discounted net value after the deduction of the discounted interest. The author now makes a brief analysis of how to calculate the net discounted bills. The bill holder discounting an unexpired bill to the bank is in effect equivalent to applying for a loan from the bank, but after the loan expires, the bill acceptor (payer) will come for the discount applicant. repay. Since this is the case, the principal, interest of the loan and the principal after maturity