Interest is the use fee of money in a certain period of time, and it refers to the reward that money holders (creditors) get from borrowers (debtors) for lending money or monetary capital. Including deposit interest, loan interest and interest generated by various bonds. Under the capitalist system, the source of interest is the surplus value created by hired workers. The essence of interest is a special transformation form of surplus value and a part of profit.
When the loan is obtained, the borrower of the bank deposit account can be credited with 6,543.8+0,000, and the short-term loan account can be credited with 6,543.8+0,000.
Interest can be accrued or not, and there are two aspects of direct payment at maturity. First, it does not bear interest. When it is paid directly after maturity, it can be credited to the short-term borrower, with the amount of 6,543.8+0,000, the financial expense accounting debit, with the amount of 22,500, and the bank deposit accounting credit, with the amount of 6,543.8+0,225. Second, if you want to accrue interest on a monthly basis, you can debit the financial expense account with an amount of 750,000 when you accrue interest in the first month, and credit it to the interest payable or accrued expense account.
Functions that affect enterprise behavior
As the occupation cost of an enterprise, interest directly affects the economic benefits of the enterprise. In order to reduce costs and improve efficiency, enterprises should do everything possible to reduce the amount of funds, and at the same time compare the costs of various financing methods in the process of financing. If enterprises in the whole society regard saving interest expenses as a common behavior mode, then the efficiency of economic growth will certainly be improved.
Function of influencing residents' asset selection behavior
With the increasing real income level and savings rate of Chinese residents, asset selection behavior has emerged. The increase of financial instruments provides an objective basis for residents' asset selection behavior, and interest income is the main incentive for residents' asset selection behavior. Residents' departments attach importance to interest income and spontaneously produce asset selection behavior, which has an impact on macro-control and micro-foundation reconstruction.
Judging from China's current situation, the high savings rate has become a major feature of China's economy, providing a solid financial foundation for the rapid economic growth. The various asset selection behaviors made by residents under the incentive of interest income have contributed to the realization of various macro-controls.