多年来,银行对企业存贷款利息的计算,一直延用的是按帐面每天的余额结出积数,再用月利率除以30天与之相乘而得,计算式为:应计利息=积数×月利率÷30。笔者认为这种计息方式是不尽合理的,其结果是存款户多得5天利息,而贷款户多付5天利息。可能有的人认为5天利息微不足道,不值一提。其实不然, Over the years, the bank’s calculation of corporate deposit and loan interest has continued to be based on the balance of the booked balance on a daily basis, which is then multiplied by the monthly interest rate divided by 30 days. The formula is: Accrued interest = Product number × monthly interest rate ÷ 30. The author believes that such interest-bearing methods are not entirely reasonable. The result is that depositors receive 5 days of interest, while loan households pay 5 days of interest. Some people may think that the five-day interest is insignificant and not worth mentioning. actually not,