一、金融企业应收未收利息的会计处理金融企业应收未收利息的会计处理主要是指应收未收利息是否计入损益、何时计人损益以及已计入损益的应收未收利息如何处理这三方面的问题。对于前两个问题,目前我国有关会计政策已有了明确规定:(一)金融企业采用权责发生制,也就是不管银行是否收到,只要是贷款应收的利息都要算作收入,计入损益。(二)应收利息的核算期限以贷款 I. Accounting treatment of uncollected interest of financial enterprises The accounting treatment of uncollected interest receivable of financial enterprises mainly refers to whether the unpaid interest receivables should be charged to profit or loss, when the profit or loss should be calculated, and uncollected receivables Interest on how to deal with these three issues. For the first two issues, at present, China’s relevant accounting policies have been clearly stipulated: (1) Financial enterprises adopt the accrual basis, that is, irrespective of whether a bank receives or not, as long as interest receivable from a loan is counted as income, Into profit or loss. (B) the interest receivable period of the loan to the accounting period