日前,笔者在参加一些企业的财务审计时,发现有两种值得注意的倾向:一是供货企业发出商品后,向拖欠货款的购货企业收取同期银行贷款利息;二是供货企业将在办理托收承付结算货款时,因购货企业未及时承付而获得的延期罚款收入又抵作购货企业的所欠货款。 这两种做法:一是违犯了金融法规。供货企业对购货企业拖欠的货款按同期银行贷款利率收取利息,这就将“商业信用行为”演变成“银行信用行为”这是金融法规所绝对不允许的。二是违反了财务制度和规定。供货企业收取的货款利息和滞纳金收入都属于违约罚金性质,应直接增加利润,照章缴 Recently, when the author participated in the financial audit of some companies, he found two tendencies that were worth noting: First, after the supplier company issued the commodity, it charged the purchase enterprise that was in arrears with the loan for the loan interest of the same period; second, the supplier company would When applying for collection and settlement of payment, the deferred fine income obtained by the purchaser’s failure to obligate it in due time will be credited to the amount owed by the purchaser. These two methods: First, violate the financial regulations. The goods suppliers defaulted on the purchase price owed by the purchase enterprise at the interest rate of the bank loan interest for the same period. This transformed the “commercial credit act” into a “bank credit act,” which is absolutely not permitted by financial regulations. The second is a violation of the financial system and regulations. The interest on the purchase price and late payment income received by the supplier company is the nature of the fine for breach of contract. The profit should be increased directly.