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《上海会计》1992年第2期刊登王伟光同志《复核银行借款利息的几个公式》一文,读后有些不同看法,提出来与王伟光同志商榷。 一、公式2、3、4中所乘的借款利率8.64‰、9.36‰和10.8‰,是已把加罚息加进去后的执行利率,是流动资金借款基准利率7.2‰分别乘以(1+20％)、(1+30％)和(1+50％),是基本利息和加罚利息的总和。按有关规定,银行按规定加收的加息、罚息,应在企业留用的利润中列支,不得列入成本。公式2、3、4虽与银行计息方法一致,计算简便,但混淆了利息支出的性质。笔者意见还是将公式2、3、4改为通用公式,分步计算:
In Shanghai Accounting, published in the 2nd issue of 1992, Comrade Wang Weiguang’s article “Several Formulas for Reviewing the Borrowing Interest of Banks”, after reading some opinions, he proposed to discuss with Wang Weiguang. 1. The borrowing rates in formulas 2, 3 and 4 are 8.64‰, 9.36‰ and 10.8‰, which are the execution rates after the penalties have been added. The benchmark interest rate for working capital loans is 7.2‰ times (1+). 20%), (1+30%) and (1+50%) are the sum of basic interest and penalty. According to the relevant regulations, interest rates and penalties imposed by banks in accordance with the regulations shall be paid out of profits retained by enterprises and may not be included in costs. Although Formulas 2, 3, and 4 are consistent with the bank’s interest-bearing method, the calculation is simple, but the nature of interest expense is confused. The author’s opinion is still to change formulas 2, 3, and 4 into general formulas, and to calculate step by step: