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贷款利息形成了企业的财务费用,财务费用的高低直接影响着企业的经济效益。在企业借款一定的情况下,财务费用的高低,与借款期限、利息计算方法有着直接的因果关系。贷款利息采用怎样的方法计算对借款人才算合理且准确呢?文章认为只有以国家公布的年利率,确定月利率和季度利率,或者按照实际天数以精确的日利率计算利息,企业所承担的财务费用才会更加合理。
Loan interest has formed the financial cost of the enterprise. The level of the financial cost directly affects the economic benefits of the enterprise. In the case of certain corporate borrowings, the level of financial expenses has a direct causal relationship with the term of borrowings and the calculation of interest. What kind of method is used to calculate the loan interest? How to calculate the loan borrower is reasonable and accurate? The article holds that the monthly interest rate and the quarterly interest rate should be determined only by the annual interest rate announced by the state, or the interest should be calculated according to the actual daily rate with the accurate daily interest rate. The cost will be more reasonable.