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信贷资金的使用率,是指企业向银行贷入的款项,真正派上用途的占多少,占的比重高,就叫使用率高,反之,叫使用率低。一个大中型企业向银行贷款的数额往往数以千万计,如果财会部门能精打细算,使信贷资金的使用率提高百分之一、二(这是不难做到的),全年就可节约利息好几万元。信贷资金使用率的计算公式如下:信贷资金使用率=((贷款平均余额-存款平均余额)/货款平均余额)100% 其中:贷款平均余额和存款平均余额可采用以下方法求得:贷款平均余额=全季贷款利息支出(不包括加息罚息)+月息率+3
The utilization rate of credit funds refers to the amount of money that the company loans to the bank. What is the actual use of the credit funds, which accounts for a high proportion, is called the utilization rate. On the contrary, the use rate is low. A large and medium-sized enterprise tends to make loans to banks at tens of millions. If the accounting department can be meticulous, the use of credit funds will be increased by 1% or 2% (this is not difficult to achieve), and savings can be made throughout the year. Interest is several thousand dollars. The formula for calculating the utilization rate of credit funds is as follows: Credit funds utilization rate = ((average loan balance - average deposit balance) / average balance of payment) 100% Where: The average loan balance and the average deposit balance can be obtained by the following method: Average loan balance = All-season loan interest expense (excluding interest rate hikes) + monthly interest rate +3