F-36中转入应收票据, 收到应收票据的钱后,如何将应收票据清掉?

xiaoerp

Assume you transfer the bill of exchange receivable to your bank for discounting. The bill amount is credited to your bank account and shown on your bank statement. Given a maturity period of 90 days and a discount rate of 7 %, the bank charges a discount of USD 199.50. The bank also levies charges of USD 5.00 on you, which it adds to the discount charge, making a total of USD 204.50.
The following entries arise from this example:

• The incoming payment to your bank account is posted. The bank credits your account with USD 11,178.40 only, (USD 11,400 minus the bill of exchange charges). Once the incoming payment has been entered, the system posts the bank charges to the corresponding expense accounts.
• The system automatically posts an offsetting entry to a bank clearing account. This offsetting entry records the bill liability (liability to recourse) to the bank. If your customer defaults on the bill of exchange when it becomes due, this liability to recourse is realized and you are liable to pay the bill of exchange amount.
  

After the bill of exchange becomes due on September 13th and the country-specific bill protest period has elapsed, the bill of exchange can no longer be protested and you are released from your potential liability. You can now clear the potential bill liability from your bank clearing account and the bill receivable from the customer account. When you reverse the potential bill liability, the system automatically posts to the special G/L account "Bills of exchange receivable" and clears the bill receivable there.
Good luck!