目前,用国库券抵还银行到期或逾期贷款的借款单位和个人越来越多。贷款是抵还了,但国库券占用的那部分资金在哪里列支?目前还没有一个统一规定。有的将国库券占用的这部分资金在暂付款科目列支。从暂付款科目的性质来看,暂付款是核算银行在业务经营过程中发生的临时性款项支出,而抵还贷款的国库券占用的资金在它兑付以前将在暂付款科目内列支,显然不是短期的和临时性的,因而不适宜列支暂付款。从资金运动过程来看,国库券抵还银行到、逾期贷款,贷款科目余额虽然减少,收回了该科目的贷款,但从资金实体来减讲,并未收回。作为银行,资金运动过程并未结束,没有收回实实在在的资金,只不过银行 At present, borrowers and individuals who repay bank due or overdue loans with Treasury bills are more and more. Loans are offset, but where is the portion of the funds that Treasury bills take up? There is no uniform rule yet. Some of these funds will be part of Treasury bills held in temporary payments account. In terms of the nature of the temporary payment account, the provisional payment is the calculation of the temporary expenses incurred by the bank in the course of business operations. The funds used to repay the loans of the Treasuries will be disbursed in the temporary payment account before they are redeemed, obviously not Short-term and temporary, and therefore not suitable for temporary payments. From the capital movement process, Treasury bills to the bank to overdue loans, loan balance although reduced, the subjects of loans, but from the financial entity to reduce the talk, did not recover. As a bank, the capital movement process is not over, did not recover the real money, but the bank