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按照国家财政部《金融保险企业财务制度》规定 ,金融企业放款要按国家规定的适用利率和计息期限计算应收利息 ,计入当期损益。如果计入当期损益的应收利息计提不准确 ,不仅影响到金融企业当年的盈利水平 ,更直接影响到当年的营业税金等税费的征缴。如何确定计提计入当期损益的
In accordance with the “Financial System of Financial Insurance Enterprises” stipulated by the Ministry of Finance, financial institutions should calculate interest receivable according to the applicable interest rate and interest-bearing period stipulated by the state and calculate them into current profits and losses. If the accrued interest accrued to the current profit or loss is not accurate, it will not only affect the profitability of the financial enterprises in the current year, but also directly affect the collection of the taxes on business tax and other taxes in the current year. How to determine accrued in the current profit and loss