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银行借款利息是按季度结算的,但企业为了正确反映每月费用支出和经营成果,必须按月计算银行借款利息的数额,记入费用帐内。正确地计算月份应付银行借款利息,不仅使月份会计核算数比较准确,而且可以与银行核对借款利息。计算公式如下: 月份应付借款利息=本月银行借款和数/30×月利率上式中本月银行借款积数就是银行借款帐户月内每天余额相加之和,可以根据银行对帐单计算,也可以通过开户行查阅“利息余额表”取得。
Interest on bank borrowings is calculated on a quarterly basis. However, in order to correctly reflect monthly expenditures and operating results, the company must calculate the amount of interest on bank borrowings on a monthly basis and record it in the expense account. The correct calculation of the interest payable on bank borrowings during the month not only makes the monthly accounting figures more accurate, but also checks the interest of the borrowers against the bank. The formula is as follows: The interest payable for the loan in the month = bank borrowings of the month and the number / 30 x monthly interest rate The sum of the bank borrowings in this month is the sum of the daily balances of the bank borrowing account for the month, which can be calculated based on the bank statement. It can also be obtained through the account opening bank to check the “interest balance sheet”.