抗日战争前期，苏联从苏中两国的利益出发，给了独立抗战中的中国一些帮助，这就是援华借款。它实际是苏联先供给中国有限的抗日急需军用物资，然后由中国以农矿产品抵价偿还，使借款具有援助性质。在两者抵付的时间差内，由中国付给苏方年利率３％的利息，关于这期间借款的数 In the early days of the Anti-Japanese War, starting from the interests of the Soviet Union and China, the Soviet Union gave some assistance to China during the independent war of resistance against Japan. This is the loan aid to China. It is actually the Soviet Union’s first supply of China’s limited military supplies to Japan, which is then repayable by China with the prices of agricultural and mineral products, so that the loans are of assistance nature. Within the time offset between the two, China pays interest of 3% of the interest rate of the Soviet Union on the number of borrowings during the period