濟南代理記賬費用分享:公司短期告貸怎樣算利息
Jinan bookkeeping agency cost sharing: short-term countries how to calculate the interest
公司開展業務,常常會發生短期告貸的現象,短期告貸的利息要如何處理呢?下面咱們濟南代理記賬費用專業人員給大家介紹一下相關狀況。
Company to do business, often occur the phenomenon of short-term countries, how to deal with short-term interest of countries? Here let's jinan bookkeeping agency cost professionals to introduce related conditions.
一般來說:公司如果有短期告貸時,利息應當按不同狀況來進行處理
In general: the company if there is a short-term countries, interest shall be punished according to different conditions
1、如果是按期支付的告貸利息,可采用預提的辦法將月預提計入費用,借記“財務費用”賬戶,貸記“預提費用”賬戶。
1, if countries interest paid on schedule, can use accrued to include monthly accrued in charge, "financial expenses account, credit account" accrued expenses ".
2、如果是公司的短期告貸利息是按月支付的,可不采用預提的辦法,借記“財務費用”賬戶,貸記“銀行存款”或“現金”賬戶。
2, if it is the company's short-term countries interest is paid by the month, not by withholding, debit "financial expenses account, credit" bank deposit "or" cash "account.
3、長期告貸利息應借記“在建工程”賬戶,貸記“長期告貸”賬戶。
3, long-term countries interest should debit "projects under construction" accounts, credit account "countries for a long time".
濟南代理記賬費用:http://www.irmblog.cn/