| 金融企业应收利息核算方法探讨 |
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| 引用本文： | 冯根尧,郭收库.金融企业应收利息核算方法探讨[J].陕西理工学院学报(自然科学版),2002,18(2):51-53. |
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| 作者姓名： | 冯根尧 郭收库 |
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| 作者单位： | 陕西理工学院,管理工程系,陕西,汉中,723003 |
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| 摘 要： | 应收利息核算是银行会计核算中的一个重要方面。本文通过分析现行银行会计应收利息核算方法存在的弊端 ,提出改革金融企业应收利息核算方法 ,是提高其风险防范能力的重要途径 ,并指出采用先进先出法、递延法等方法对应收利息进行具体核算的建议。
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| 关 键 词： | 应收利息 银行会计 核算 |
| 文章编号： | 1002-3410(2002)02-0051-03 |
| 修稿时间： | 2002年1月8日 |
Discussion about the interest receivable counting in financial enterprises |
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| FENG Gen-yao,GUO Shou-ku.Discussion about the interest receivable counting in financial enterprises[J].Journal of Shananxi University of Technology:Natural Science Edition,2002,18(2):51-53. |
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| Authors: | FENG Gen-yao GUO Shou-ku |
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| Abstract: | The interest receivable counting is an important aspect in bank accounting . This paper analyses the problems existing in the interest receivable counting of the present bank accounting. The writer puts forward the suggestion that reforming the interest receivable counting be an important approach to advance danger prevention,and that the first-in first-out method, and deferral method be used to count the interest receivable. |
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| Keywords: | interest receivable accounting counting |
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