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最近,我们在财务检查中发现,有的专业银行由于错误定性或技术性差错等原因,多计、多收借款利息的问题屡有发生。而有些企业的财会人员因不熟悉银行利率政策和利息复核程序,缺乏对银行计息的有效复核,出现了银行计多少利息,企业付多少利息的不正常现象,使企业蒙受了不应有的经济损失。本文就企业如何复核银行借款利息问题,提出几种方法。一、利息复核中常用的几个计算公式银行借款利息是依据借款积数和借款利率进行计算的,其公式是: 借款利息=(借款积数×借款利率)÷30
Recently, we found in the financial inspection that some professional banks have frequently incurred interest on multi-account and over-borrowed borrowings because of their erroneous qualitative or technical errors. However, due to their unfamiliarity with the bank interest rate policy and the interest check procedure, some enterprises’ financial accountants lack the effective review of bank interest rates, and the unusual interest of the banks and the interest paid by the banks appear. This has caused the enterprises to suffer an unnecessary Economic losses. This article on how to review the issue of bank interest loans, proposed several ways. I. Commonly used calculation formulas in interest review The interest on bank loans is calculated on the basis of the loan amount and loan interest rate. The formula is: Loan interest = (loan amount × loan interest rate) ÷ 30