《财务与会计》1993年第4期刊登的陆智星同志《对票据贴现借款核算方法的一点异议》(以下简称陆文)一文,对贴现利息的计算和会计处理方法提出了新的见解,但却把“票据贴现借款”阐述为:“当银行同意企业票据贴现借款申请时,企业即按银行核定的借款数额、借款期限及年贴现率,向银行签发一份应付票据……”。款项借入时,企业按实际得到的银行贴现借款借记银行存款,按银行扣除的贴现利息借记应付票据贴现,按签发的应付票据数额贷记应付票据。应付票据与应收票据两科目的设置和核算内容,新老会计制度是基本一致的。应付票据能不能贴现,对 “Finance and Accounting” published in the fourth issue of 1993, Comrade Lu Zhixing << discounted bills on the method of accounting for a bit objection >> (hereinafter referred to as Lu Wen) article on the calculation of discounted interest and accounting treatment methods put forward new ideas, but When the bank agrees to apply for the discounted loan of the enterprise bill, the enterprise issues a bill payable to the bank according to the loan amount approved by the bank, the term of the loan and the annual discount rate ...... " . When the funds are borrowed, the enterprise debit the bank deposits according to the actual discounted loans of the banks, debit the discounted bills payable according to the discount interest deducted by the banks, and credit the notes payable according to the amount of the bills payable. Accounts payable and bills receivable set two subjects and accounting content, the old and new accounting system is basically the same. Bills can be discounted, right