财政部规定:银行对逾期贷款和其它不合理占用贷款加收的利息,企业均应在企业基金、利润留成、盈亏包干分成或缴纳所得税后的留利中开支,不得计入成本(费用)和营业外支出。但目前银行部门每季结息时。把企业正常贷款利息与逾期贷款加收利息填制在一张利息收入传票上,据以从企业结算帐户扣收.这一做法存在以下弊端:一是不利于企业区分正常利息和加收利息,从而把加收利息统统计入了成本(费用);二是不利于银行信贷资金的管理和利率杠杆作用的发挥;三是不利于监督部门对银行加罚息制度执行情况的监督,增加了监督难度。针对上述存在问题,我们建议银行会计部门应完善加 The Ministry of Finance stipulates that all interest accrued to banks through overdue loans and other unjustified occupancy loans should be expensed in enterprise funds, retained profits, profits or losses due to income tax or income tax, and not included in costs (expenses) and Operating expenses. However, the current quarterly settlement of the banking sector. The normal business loans and interest loans overdue loans interest charged on a interest income summonses deducted from the corporate settlement account deduction.This approach has the following drawbacks: First, not conducive to distinguish between normal business interest and interest, Thereby adding the interest accrued to the cost (expense); second, it is not conducive to the management of bank credit funds and interest rate leverage; third, it is not conducive to supervising departments to supervise the implementation of bank plus penalty interest system, Difficulty. In view of the above problems, we suggest that the accounting department of the bank should be perfect