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国营企业的流动资金,改由银行统一管理后,定额借款和超定额借款并称为生产周转借款,实行统一利率。取消定额内低利率。还规定逾期借款要加收利息。银行与企业主管部门每年核定企业资金周转指标,对完不成指标多占用的资金要加收20%的利息。实行这些办法,加重企业在使用资金上承担的经济责任,从而促进企业加速资金周转。企业会计核算工作,怎样在事前、事中和事后对银行借款进行有效的反映和监督,以适应这些新规定的需要呢?针对这种情况,我们除对银行借款科目按借款种类设置二级科目外,还采取按“计划还款月份”设置明细帐进行核算。其格式和举例如下:
After the liquidity of state-owned enterprises is changed to a unified management by the bank, fixed-amount borrowings and over-rated borrowings are called production revolving borrowings with a uniform interest rate. Cancellation of low interest rates within the fixed. Also provides for overdue loans to be subject to interest. Banks and the competent department of the enterprise shall annually verify the turnover indicators of the enterprise funds and impose 20% interest on the funds which are not used up to the targets. These measures will be implemented to exacerbate the economic responsibility of enterprises in using funds so as to promote enterprises to speed up capital turnover. How to effectively reflect and supervise bank loans in order to meet the needs of these new regulations? In this case, apart from setting up second-level accounts for bank borrowings according to the type of loan In addition, according to the “plan repayment month” set up a detailed account for accounting. The format and examples are as follows: