頁籤選單縮合
題名 | 應收票據貼現損益之研究=A Study on Gain or Loss from Discounting of Notes Receivable |
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作者 | 陳文生; 陳丰津; | 書刊名 | 高雄科學技術學院學報 |
卷期 | 28 1998.12[民87.12] |
頁次 | 頁239-248 |
分類號 | 562.338 |
關鍵詞 | 應收票據貼現; 貼現率; 貼現損益; Notes receivable discounted; Discount percentage; Gain loss from discounting of notes receivable; |
語文 | 中文(Chinese) |
中文摘要 | 應收票據貼現之貼現損益,由貼現期間、貼現率及票據貼現之相關參與者(發票人 、持票人與銀行 ) 等可能影響因素進行分析,發現不論附息票據或不附息票據, 其貼現時 銀行所要求之貼現率將不曾低於票面利率或隱含利率,因此,持票人將會面臨「貼現損失」 ,而不可能產生「貼現利益」。 |
英文摘要 | The discount period , discount percentage and the participators (notes maker, payee and bank) are such probable factors as to affect the gain or loss from discounting of notes. By the analysis of these factors, we have a conclusion that the payee, discounted notes receivable at the bank, will face "loss" but "no gain" from discounting of notes receivable because the discount percentage charged by the bank will not lower than the interest rate (or implied interest rate) of notes receivable. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。