學員你好。票據的到期值=500000×(1+6%/12×6)=515000(元);貼現時收取的銀行存款=515000-515000×10%/12×3-100=502025(元);貼現時票據的賬面價值=500000×(1+6%/12×3)=507500(元)，貼現時計入財務費用的金額=507500-502025=5475(元)