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学员你好。票据的到期值=500000×(1+6%/12×6)=515000(元);贴现时收取的银行存款=515000-515000×10%/12×3-100=502025(元);贴现时票据的账面价值=500000×(1+6%/12×3)=507500(元)，贴现时计入财务费用的金额=507500-502025=5475(元)