Borrow: interest payable

Loans: bank deposits

Accrued interest time

Loans: construction in progress/manufacturing expenses/financial expenses /R&D expenses, etc.

Loan: interest payable

Bonds/long-term loans payable? Interest Adjustment (Borrowable and Lendable)

Two. interest

1, other than the due principal of deposits and loans (different from? Principal? )。

2. The abstract interest point refers to the value added when monetary funds are injected into the real economy and returned. In a less abstract sense, interest generally refers to the remuneration paid by the borrower (debtor) to the lender (creditor) for using the borrowed currency or capital. Also known as the symmetry of sub-fund and parent fund (principal). The calculation formula of interest is: interest = principal? Interest rate? Term of deposit (i.e. time).

Interest is the reward obtained by the fund owner for lending the fund, which comes from part of the profits formed by the producers using the fund to play their business functions. Refers to the value-added amount brought by monetary funds injected into the real economy and returned. Its calculation formula is: interest = principal? Interest rate? Duration? 100%

3. Classification of bank interest

According to the different nature of banking business, it can be divided into bank interest receivable and bank interest payable.

(1) Interest receivable refers to the remuneration that the bank obtains from the borrower by borrowing funds; It is the price that the borrower must pay for using the funds; It is also part of the bank's profits.

(2) Interest payable refers to the remuneration paid by banks to depositors for absorbing their deposits; It is the price that banks must pay to absorb deposits, and it is also part of the cost of banks.

4. Formula interest

Interest (year) = principal? Annual interest rate (percentage)? Deposit period

Or interest = principal? Interest rate? time

Deposit interest = principal? How many days? Listing interest (daily interest rate) = interest-bearing days? Daily interest rate

Interest tax = deposit interest (income tax payable)? Applicable tax rate

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