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在企业财务检查中,我们发现部分工商企业将银行划收的流动资金借款利息,包括基本利息、加息罚息,一并列入企业成本费用。这是不妥的。按照财务会计制度规定,进入成本费用的利息,只能是借入流动资金支付的基本利息即正常利息;而银行加收的加息及罚息,应在自有资金即企业留利的专用基金中开支。造成利息开支渠道错列的原因有三:一是银行部门收取利息时图省事,只列总额、未有分项说明;二是企业会计复核不严,误把加息罚息与基本利息混在一起而列入成本费用;三是有些会计不熟悉财会制度,分不清利息的开支渠道,错误地进行利息的账务处理。
In the corporate financial inspection, we found that some industrial and commercial enterprises included the interest on borrowed funds in liquidity charged by banks, including basic interest and interest rate and interest penalties, in the cost of enterprises. This is not proper. In accordance with the provisions of the financial accounting system, the cost of entering the interest costs, only borrowing liquidity to pay the basic interest that is normal interest; and banks to raise interest rates and penalties should be in its own funds that enterprises retained profits in special funds expenditure. There are three reasons for the misclassification of interest expense channels: First, when banks charge interest, they only save for the total amount and do not have sub-item descriptions. Second, the accounting review is lax, mistaking the interest rate increase and interest rate with the basic interest Included in the cost; Third, some accounting are not familiar with the accounting system, can not distinguish between the interest expense channels, the wrong account for the treatment of interest.