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一、利息核算的意义和基本要求邮电部门办理的储蓄业务,是货币信用业务。所吸收的储蓄存款,转存人民银行。邮电部门对储户的存款,要按规定支付利息,人民银行同样要向邮电部门支付转存款的利息,二者的差额(利差)就是邮政储蓄的业务收入。因此,利息核算的正确与否,直接影响储户的利益和邮电企业的经济效益,必须按下列要求做好工作:(一)按照“权责发生制”的原则,及
First, the significance of interest accounting and the basic requirements Postal service for the savings business, is the currency credit business. The savings deposits absorbed, transferred to the People’s Bank. The postal and telecommunications departments should pay interest on the depositors’ deposits according to the regulations. The People’s Bank of China also pays interest on the deposits transferred to the post and telecommunications departments. The difference between the two (spreads) is the postal savings business income. Therefore, whether the interest calculation is correct or not has a direct bearing on the interests of depositors and the economic benefits of postal and telecommunications enterprises, we must do our work according to the following requirements: (1) In accordance with the principle of accrual basis and