2. Amortization of discount interest: According to the financial policy and actual situation of the training institution, you can choose to amortize the discount interest on a monthly or quarterly basis.
3. Carry-forward of discount interest during reconciliation: carry forward the discount interest generated during reconciliation, and count it into current expenses and accrued profits and losses.
4. Conduct accounting: incorporate the discounted interest into the financial statements, complete the corresponding accounting, and correctly reflect the operation and financial status of the enterprise.