The formula for accrued interest on funds occupied by inventory is the amount of funds occupied by inventory × time (days) × interest rate.

1. Example calculation of annual accrued interest:

A certain unit has a loan of 1 million yuan, the interest rate is 4%, and the loan period is 12 months; then the accrued interest of this unit is : 1 million × 4% × 12 = 480,000.

2. Notes on annual accrued interest:

The unit for calculating interest is usually monthly, but it can also be calculated on a quarterly, half-year or annual basis, and the interest rate can also be calculated on a daily basis. , and to calculate, the daily interest rate is calculated as: daily interest rate = annual interest rate/365.

To calculate the annual accrued interest on funds occupied by unit parts, you must first determine the specific interest rate, which is generally adjusted according to local market conditions. If it is a credit loan, it can be calculated based on the current market lending rate.

Interest and accrued interest:

1. Interest:

It is the usage fee of currency within a certain period of time, which refers to the currency holder (creditor) due to Remuneration received from a borrower (debtor) for lending money or monetary capital.

Includes deposit interest, loan interest and interest on various bonds. Under capitalism, the source of interest is the surplus value created by wage workers. The essence of interest is a special transformation form of surplus value and is a part of profit. According to the different nature of banking business, it can be divided into two types: bank interest receivable and bank interest payable.

2. Accrued interest:

Accrued interest is the accumulated unpaid interest on the bond since the last interest payment. When buying and selling bonds, the settlement price for bond sales should be the market price of the bond plus accrued interest, that is, the buyer should pay the seller the market price of the bond plus accrued interest.

If a bond is sold before the interest payment date, the interest will not belong to the seller, but the buyer must compensate the seller in proportion to the holding time of the bond from the last interest payment date to the settlement date.

However, since bonds have two forms: one-time final value interest payment and interest rate increase coupon payment in installments, the settlement price will only occur in the transaction of interest rate increase coupon installment payment bonds.