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长期借款的核算主要包括借款本金的核算、借款利息的核算。在会计核算中应设置“长期借款”科目,其贷方登记借入数和应计利息;借方登记本息的归还数;余额表示尚未归还的本息。对利息的计算,目前有单利和复利两种。单利是只按本金计算利息,用单利计算本利和,其公式为:本利和=本金+本金×利率×期数。复利是将所生的利息再加入本金计算利息,用复利计算本利和,其公式为:
The calculation of long-term borrowings mainly includes the calculation of the principal of borrowings and the calculation of borrowing interest. The “long-term borrowings” account should be set in the accounting, the amount of borrowed money registered and accrued interest; the number of repayments of the principal and interest registered by the borrower; the balance represents the principal and interest that have not yet been returned. For the calculation of interest, there are two types of interest, single interest and compound interest. Simple interest is calculated only on the principal amount of interest, and the interest is calculated on a simple interest basis. The formula is: principal and principal + principal x interest rate x number of periods. Compound interest is calculated by adding the interest to the principal to calculate the interest, and calculating the interest and interest using compound interest. The formula is: