论文部分内容阅读
目前银行对企业的流动资金贷款实行差别分档利率,即在国家规定的基准利率的基础上,根据贷款用途、期限长短和逾期情况执行不同档次的利率。这就要求企业必须改进银行借款明细帐的格式,使之能准确反映贷款的期限、利率和还款情况。笔者设计的银行借款明细帐能满足以上要求,并可起到以下几方面的作用:一是便于计算借款利息,以便与银行核对,防止银行错收利息。二是能及时反映银行借款的动态,便于加强借款管理,筹措
At present, banks use differential interest rates on liquidity loans of enterprises, that is, on the basis of the benchmark interest rate stipulated by the state, interest rates of different grades are implemented according to the purpose of loans, the duration of the term, and overdue conditions. This requires companies to improve the format of bank borrowings, so that they can accurately reflect the duration of loans, interest rates and repayments. The bank loan detailed account designed by the author can meet the above requirements, and can play the following roles: First, it is easy to calculate the loan interest to check with the bank to prevent the bank from receiving wrong interest. Second, it can timely reflect the dynamics of bank borrowings and facilitate the strengthening of borrowing management.