按现行企业会计制度规定,企业预提和支付借款利息时,均通过“预提费用———借款利息”明细科目反映。这样,不便于企业对借款利息预提与支付的核算,也不便于内部审计部门和外部审计单位对企业财务费用和利息收支情况的审计。在实际工作中,企业一般在月末按照借款合同约定?.. According to the provisions of the current corporate accounting system, enterprises withholding and interest payments on borrowings are reflected in the detail subjects of “Withholding Expenses - Interest on Loans”. In this way, it is inconvenient for an enterprise to accrue and pay the loan interest, nor is it convenient for the internal audit department and the external audit unit to audit the enterprise's financial expenses and interest payments. In practical work, the enterprise usually stipulates in accordance with the loan contract at the end of the month.