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现行工业企业会计制度对流动资金贷款利息的核算,采用的是收付实现制处理办法。即企业发生的流动资金贷款利息,一次全部列入本期企业管理费用而摊人产品成本。由于目前这项贷款利息的数额日渐增大,为了正确核算产品成本,特提出如下改进意见,供参考。1、根据权责发生制的要求,增设流动资金贷款利息一级科目和流动资金贷款利息推销二级科目,用以核算汇集和分配流动资金贷款的利息。并按贷款的使用对象分配利息,如储备资金部分应承担的利息按项目增加原材料的实际成本:生产资金部分应承担的利息增加在产品、半成品成本;产成品、发出商品、应
The current accounting system for industrial enterprises accounts for the interest on working capital loans by adopting a payment and payment realization system. That is, the interest on working capital loans incurred by an enterprise is included in the current period’s enterprise management expenses and the product costs are distributed. As the amount of interest on this loan is increasing day by day, in order to correctly account for product costs, the following improvements are proposed for reference. 1. According to the requirements of the accrual accounting system, the first-level subject of working capital loan interest and the interest of working capital loans shall be promoted to sell the second-level subjects to account for interest on the pooling and distribution of working capital loans. According to the object of the loan, interest is allocated. For example, the interest on the part of the reserve fund is increased by the actual cost of the raw material: the interest on the part of the production fund is increased on the cost of products and semi-finished products; the finished product and the goods are issued.