关于企业巨额定期存款本息会计核算方法,会计实务界目前主要有三种观点。一种观点认为,按照银行存款业务进行会计核算,在会计期末不计量、不确认跨期的企业巨额定期存款利息,在存款到期收回本息时确认利息收入。第二种观点认为,应按投资业务进行会计核算,在会计期末计量、确认 There are three main viewpoints about accounting practice in the accounting methods for the principal and interest of huge amount of time deposits in enterprises. One view is that in accordance with the bank deposit business accounting, not measured at the end of the accounting period, do not confirm the large amount of inter-period corporate deposit interest rates, deposit interest payments to recover the principal and interest when the maturity. The second view that accounting should be carried out according to the investment business, measured at the end of the accounting period, confirmed