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为了支持粮油产品的生产和经营,国家从1989年2月起,对粮食企业实行利差补贴。按财政部文件规定,粮食企业平价经营的借款利息,先按正常流动资金借款利率9.45％列入商品流通费科目核算,待专业银行返还利差补贴时(返还1.05％),再冲减商品流通费科目。在实际工作中,由于专业银行返还利差的层次多、时间长,甚至垮年度,采用这种方法核算,不仅使企业财务成果反映失实,而且容易出现企业将银行返还的利差收入不入帐,截留利润。笔者认为,企业应设置其他应收款——银行应返利息补贴科目。企业计算银行应返
In order to support the production and management of grain and oil products, the state has implemented subsidies for grain companies since February 1989. According to the provisions of the Ministry of Finance, the interest on borrowings at a cheap price for grain companies shall be accounted for as the commodity circulation expense subject to the normal liquidity loan interest rate of 9.45%, and shall be accounted for when the special bank repays the interest subsidy (returns 1.05%), and then the commodity circulation will be reduced. Fee account. In actual work, due to the large number of refunds of interest spreads by professional banks and the long period of time, even accounting for the year, accounting by this method not only fails to reflect the financial results of the company, but also makes it easier for the company to repatriate the interest income from the bank. , Cut profit. The author believes that companies should set up other receivables - banks should repay interest subsidy subjects. Corporate computing bank should return