Spread out completely

According to the bank loan amount, loan interest rate and the number of days occupied, the financial expense-interest expense is accrued.

That is, interest expense = days occupied by principal interest rate.

Second, how to calculate the monthly interest?

Monthly interest = 6000006% 6/12/6 = 300065438+10/0/. Borrowing: financial expenses 3000 loans: interest payable 3000 If the enterprise has loans (both short-term and long-term), it needs to pay interest in installments or in one lump sum according to the loan agreement. If it is a one-time repayment of principal and interest or installment payment, according to the accrual basis of enterprise accounting system, the enterprise needs to accrue the interest that should be paid in the current period but not paid in the current period at the end of the current period.

3. How to calculate the interest on bank loans?

The calculation method of bank loan interest is that bank interest is the product of principal, deposit term and interest rate. Interest is calculated on a yearly, monthly and daily basis. If the interest-bearing period is a whole year (month), the interest-bearing formula is: interest = interest rate of several years (months) of the principal year (month); If the interest-bearing period has a whole year (month) and decimals, the interest-bearing formula is: interest = annual (month) interest rate of principal, and daily interest rate of principal in decimal days; Calculate interest according to the actual number of days. That is, every year is 365 days (leap year is 366 days), and each month is the actual number of days in the Gregorian calendar of that month. The interest-bearing formula is: interest = the daily interest rate of the actual days of the principal. The bank loan requirements are as follows: 1. Must be a natural person with full capacity for civil conduct; 2. Have permanent residence in cities and towns or valid residence status; 3. Have a stable occupation and income, good credit and the ability to repay the principal and interest of the loan; 4. Some banks will require applicants to apply for the bank's credit card, or borrow from banks with good credit records; 5. Some banks also require to provide work mortgage or pledge recognized by the bank, or units or individuals that meet the prescribed conditions and have the ability to compensate ". According to the current bank policy, opening a bank card requires providing employment certificate, residence certificate, consumption record, real-name registration system calling card and details of provident fund deposit or social security deposit. Bank personnel will also review the information received by users on Taobao, JD.COM and other platforms, and the information such as name, mobile phone number and address should be consistent with the account opening information. The main differences between a first-class bank card and a second-class bank card are: a first-class bank card, that is, a first-class settlement account and a full-function account, has no restrictions on the scope of use, the amount of use and the balance of the account; Second-class bank cards, namely second-class settlement accounts and convenient wealth management accounts, can be used for investment, transfer, consumption and payment, but there is a limit of "1 10,000 yuan per day and 200,000 yuan per year"; There are also three kinds of settlement accounts, namely "coin purse" accounts, which can only make small consumption and payment in daily life. Not only is there a limit to the amount used, but even the account balance has an upper limit of "up to 2000".

4. How to account for accrued bank loan interest?

Accrued bank loan interest accounting entries are generally as follows:

1. If it is a financial enterprise, then this interest should be accounted as operating income, and the accounting treatment is as follows:

Debit: bank deposit

Loan: main business income-interest income

2. If it is a non-financial enterprise, the interest can directly offset the financial expenses, and the accounting treatment is as follows:

Debit: bank deposit

Loans: financial expenses-interest income

3. Non-financial institutions that lend their own funds can be accounted for through other business income. If it is a loan, you can offset the interest expense and record it as a financial expense.

The main principles of double entry accounting;

The occurrence of any economic business will cause corresponding changes in accounting elements such as assets, liabilities and owners' equity. But no matter what economic business happens, their impact on assets and liabilities or owners' equity is nothing more than the following. Namely:

1, assets and liabilities or owner's equity increase at the same time, and the total amount of funds increases. For this kind of economic business, on the one hand, the amount incurred should be registered as the debit of the asset account, on the other hand, the same amount should be registered as the credit of the debt or owner's equity.

2, assets and liabilities or owner's equity decreased at the same time, the total amount of funds decreased. For this kind of economic business, on the one hand, the amount incurred should be registered to the credit of the asset account, and on the other hand, the same amount should be registered to the debit of the debt or owner's equity.

3. The increase of operating income will generally lead to the simultaneous increase of assets and income, and the increase of total funds. For this kind of economic business, on the one hand, the amount incurred should be registered as the debit of the asset account, on the other hand, the same amount should be registered as the credit of the income account.

4. Operating expenses generally lead to a decrease in assets, an increase in expenses and a constant total amount of funds. For this kind of economic business, on the one hand, the amount incurred should be registered to the credit of the asset account, on the other hand, the same amount should be registered to the debit of the expense account.

5. Assets internal projects are transformed into each other, that is, the total amount of funds remains unchanged when the two projects increase or decrease. For this kind of economic business, on the one hand, the amount incurred should be registered as the debit of one asset account, and on the other hand, the same amount should be registered as the credit of another asset account.

6. When liabilities or owners' equity increase or decrease, the total amount of funds remains unchanged. For this kind of economic business, on the one hand, the amount incurred should be registered to the credit of one debt or owner's equity account, on the other hand, the same amount should be registered to the debit of another debt or owner's equity account.

The above contents refer to Baidu Encyclopedia-double entry bookkeeping method.