Sand table simulation discount problem

The sand table simulation class is slightly different in the details of the rules. If you explain it according to my sand table rules,

1. Long-term loans will be repaid at the end of the year, which is what you said "this year";

2. After discounting, put 6 in the cash area for direct use, and put the discount of 1 in the discount position of the comprehensive expense area. Fill in "-1" in the profit statement at the end of the year, and the rest need not be recorded; If you don't fill in the cash flow statement, just fill in the income statement and balance sheet, then you don't need to record the repayment of the loan, just fill in the balance sheet according to the statistics on the disk (paying off the debt will reduce the corresponding loan amount)

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1. Discount is a financial concept. We sold a batch of goods to our customers. Instead of paying cash or bank remittance, our client gave us a draft. But it will take two months for this draft to get the money in the bank. We are looking for suppliers to purchase, and we pay them urgently. At this point, we can discount the bill and transfer it to the supplier. This process is a discount.

Although the capital cost of short-term loans is the lowest, we need to consider its opportunity cost. According to the rules, short-term loans are repaid in one lump sum, and enterprises are under great pressure to repay when due, because enterprises have great demand for funds in the early stage of operation, such as expanding production scale. If they borrow money, they will repay the short-term loan first and then put it into the production line, which will easily cause enterprises to have no money to lay new lines because of repayment. In other words, the management team must first ensure the profitability of the enterprise before there is room for short-term loans. Secondly, the borrowing time and amount of short-term loans need to be planned, and the proportion of short-term loans to total loans needs to be appropriate.

The longest borrowing period of long-term loans is five years. Although the interest rate is higher than that of short-term loans, the cost of long-term loans is mainly the annual interest expense. For enterprises in the growth period and with good development prospects, the repayment pressure is relatively small. However, due to the poor liquidity of long-term loans, the financing activities of long-term loans are subject to the requirements of investment decisions and investment plans in time and quantity, and interest expenses will affect the rights and interests of enterprises, thus affecting the later temporary loans. Discounting is not only used when there is a problem with the cash flow of an enterprise. As an excellent CFO, he should foresee when the enterprise will have cash difficulties and what the gap is, and then find out the optimal discount scheme by carefully analyzing the account period and amount of accounts receivable, which not only solves the problem of cash shortage, but also enables the enterprise to achieve a reasonable combination of accounts receivable and minimize the discount cost.