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第四章会计科目及主要账务处理1132应收利息一、本科目核算企业交易性金融资产、持有至到期投资、可供出售金融资产等应收取的利息。企业购入的一次还本付息的持有至到期投资持有期间取得的利息,在“持有至到期投资”科目核算。应收取资金集中形成的资金占用费,分别在“应收下级单位集中款”、“应收上级单位集中款”科目核算,不在本科目核算。
Chapter IV Accounting and Major Accounting Treatment 1132 Interests receivable I. This course of study accounts for the interest payable for trading financial assets, held-to-maturity investments, available-for-sale financial assets and other receivables. Interest earned from the holding of a principal repayment and interest paid by an enterprise during the holding period until the expiry of the investment period is accounted for in the “held-to-maturity investment” account. Should be charged to concentrate on the formation of the funds occupation fee, respectively, “receivable lower unit concentrated ”, “receivable higher units centralized ” subjects accounting, not subject accounting.