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《广西会计》1992年第二期刊登了王伟光同志《谈企业如何复核银行借款利息》一文(下称“王文”),对企业财会人员了解银行利率政策和计算利息程序大有好处,既可提高财会人员的责任心,又可有效的维护企业的经济利益,对银行和企业都具有现实意义。但对“王文”提及常见的几种利息复核计算公式,笔者想提些看法与之商榷。
The second issue of “Guangxi Accounting” published by Comrade Wang Weiguang in his article “How to Review Interests of Bank Loans” by Wang Weiguang (hereinafter referred to as “Wang Wen”) is of great benefit to enterprises in terms of understanding the interest rate policy of banks and calculating interest rates. Improve the accountability of the accountants, but also effectively safeguard the economic interests of enterprises, both for banks and businesses have practical significance. However, “Wang Wen,” mentioned several common formula for calculating interest rates review, I would like to mention some of the views to be discussed.