Borrow: interest receivable

Loan: interest income

When interest is actually received and deposited in the same transaction:

Borrow: interbank deposits

Loan: interest receivable

AccountingEntry, also known as accounting formula, refers to the record of listing the accounts of both parties and their amounts corresponding to each economic business according to the double-entry bookkeeping principle.

Before registering an account, accounting entries are made through accounting vouchers, which can clearly reflect the classification of economic business, help ensure the correctness of account records, and facilitate post-event inspection.

basic elements

1. Bookkeeping direction (debit or credit)

Second, the account name (account)

Third, the amount.

Main types

According to the number of accounts involved, accounting entries can be divided into simple entries and compound entries.

Simple accounting entries refer to accounting entries that only involve the debit of one account and the credit of another account, that is, accounting entries that borrow a loan;

Compound accounting entries refer to accounting entries composed of two or more corresponding accounts, that is, accounting entries with one loan and multiple loans, one loan and multiple loans or multiple loans.

It should be pointed out that in order to keep the corresponding relationship of accounts clear, it is generally not appropriate to merge different economic businesses and prepare accounting entries by borrowing more and lending more.

However, in some special cases, in order to reflect the whole picture of economic business, accounting entries for borrowing more and lending more can also be compiled.

accounting treatment

1. This account accounts for the income tax expenses that should be deducted from the total profit of the current period.

2. This course can be accounted for in detail according to "current income tax expenses" and "deferred income tax expenses".

3, the main accounting treatment of income tax expenses.

① On the balance sheet date, the enterprise shall calculate and determine the current income tax payable in accordance with the provisions of the tax law, debit this account (current income tax expense) and credit the account of "tax payable-income tax payable".

② On the balance sheet date, according to the difference between the due balance of deferred income tax assets and the balance of deferred income tax assets, debit the deferred income tax assets account and credit the deferred income tax expense, capital reserve and other capital reserve accounts;

The balance of deferred income tax assets is less than the balance of deferred income tax assets, and the opposite accounting entry is made. The deferred income tax liabilities that enterprises should recognize should be adjusted according to the above principles, including the subjects of "deferred income tax liabilities" and related subjects.

3. At the end of the period, the balance of undergraduate purpose should be transferred to the "profit of this year" subject, and there is no balance in this subject after the carry-over.