当前位置:财税问题 >
實(shí)務(wù)
问题已解决
老師,我有一個(gè)問(wèn)題,銀行貸款中按月還本付息,21號(hào)為還款日,那么我在計(jì)提的時(shí)候是應(yīng)該以上月31日為期間計(jì)提還是借款日到付息日那天的利息呢?



親愛(ài)的學(xué)員晚上好
2023 02/11 00:00

一休哥哥老師 

2023 02/11 00:02
我來(lái)看看這個(gè)題目

一休哥哥老師 

2023 02/11 00:05
按季結(jié)息的,為每季度末月的21日為結(jié)息日;按月結(jié)息的,每月的21日為結(jié)息日。

84785008 

2023 02/11 00:07
是這樣的,公司有多筆的貸款,每筆的借款日期都不相同,還款日基本是21號(hào)或者8號(hào),之前的分錄都是直接計(jì)入財(cái)務(wù)費(fèi)用利息支出的,我現(xiàn)在不想按之前的做,想要先計(jì)提,但發(fā)現(xiàn)按每月1號(hào)至31號(hào)為一個(gè)期間來(lái)計(jì)提利息的話,在下月21號(hào)或者8號(hào)付息的話,那么期末應(yīng)付利息會(huì)有借方余額,且要下月初還得重新計(jì)提一部分利息,覺(jué)得好麻煩

一休哥哥老師 

2023 02/11 00:26
銀行算利息的話一般是算頭不算尾,上月21日到本月20日,這么算的。

一休哥哥老師 

2023 02/11 00:28
您可以在付息的時(shí)候再計(jì)提,計(jì)提完畢馬上付息沖掉就沒(méi)有余額了。

84785008 

2023 02/11 00:29
這樣的嗎,如果這樣的話,我不是可以直接入財(cái)務(wù)費(fèi)用了嗎?那什么情況下是算到月末呢?

一休哥哥老師 

2023 02/11 00:35
算到月末就有余額了 ,要想沒(méi)有余額,您付的時(shí)候再計(jì)提利息,用應(yīng)付利息過(guò)一下賬,然后平了就可以了。

84785008 

2023 02/11 00:40
好的,明白了,謝謝老師解答,早點(diǎn)休息

一休哥哥老師 

2023 02/11 00:41
不客氣,大家一起互相學(xué)習(xí)。晚安
