论文部分内容阅读
某商业企业现有一批价值1000元的商品,其进销差率为15%。由于货不对路,冷背滞销,已到保本期。假定这批商品还要积压一年,银行贷款利息率每月12.285‰,其银行利息额该是多少?按传统的核算办法,这批商品今后一年所要支付的银行利息=按进货价格计算的金额×银行贷款月利息率×12个月=10000×(1-15%)×12.285‰×12=1253.07元。然而,只要我们仔细分析,便不难发现这种传统的核算办法与实际情况相去甚远。如上所述,这批商品“已到保本期”,说明这批商品从购进、储
A commercial enterprise now has a batch of products valued at 1,000 yuan, and the rate of underwriting sales is 15%. Due to the wrong goods, cold backlog, has reached the guaranteed period. Assuming that these commodities have to be backlog for a year, the interest rate of bank loans is 12.285 per month, what is the interest rate of the bank? According to the traditional accounting methods, the bank interest to be paid in the next year = the purchase price Amount × Bank loan interest rate × 12 months = 10000 × (1-15%) × 12.285 ‰ × 12 = 1253.07 yuan. However, as long as we analyze carefully, we can easily find that this traditional accounting method is far from the actual situation. As mentioned above, these commodities have reached the guaranteed period, indicating that these commodities are purchased and stored