Discounting refers to the behavior that the enterprise transfers the unexpired bills to the bank, and the bank pays the difference to the discount enterprise after deducting the discount interest calculated at the discount rate. \x0d\x0d\ notes receivable discount \ x0d \ discount accounting, the key is the calculation of discount interest. The calculation formula is as follows: \x0d\ discount interest = face value × annual discount rate × discount days ÷360\x0d\ discount days refers to the days from the discount date to the maturity date of bills, which can be calculated monthly or daily in actual calculation. For example, if a bill due on June 1 day is discounted in the bank on April 1 day, the discount days will be 2 months. Another example is that bills due on May 15 are discounted in the bank on April 1 5, and the discount period is 44 days (that is, April 30, 44 days before the maturity date of May bills 14). \x0d\ The discount amount actually paid by the bank is calculated by deducting the interest from the discount date to the day before the bill expires. The calculation formula is as follows: \x0d\ actual discount amount = face value-discount interest.