The author pointed out that the legal nature of note discount should be the two parties' legal act of bill right transfer by analyzing defects of "the loan doctrine" and "the note act doctrine".
作者通过分析“贷款说”和“票据行为说”的缺陷，指出票据贴现的法律性质应该为票据权利转让的双方法律行为。
When bill discount, the bank presses fixed interest rate from bill expire deduct in the value come from loan day of note maturity should plan accrual, pay the person that oppose a bill more than.
票据贴现时，银行按一定的利率从票据的到期值中扣除自借款日至票据到期日的应计利息，将余款付给持票人。
Purchase of a post-dated bill of exchange or promissory note by a Bank by means of deducting non-accrued interest in advance shall be called a discount.
银行对远期汇票或本票，以折扣方式预收利息而购入者，谓贴现。
Purchase of a post-dated bill of exchange or promissory note by a Bank by means of deducting non-accrued interest in advance shall be called a discount.
银行对远期汇票或本票，以折扣方式预收利息而购入者，谓贴现。
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