企业开展业务,经常会发生短期借款的现象,短期借款的利息要如何处理呢?下面济南注册公司的有关专家就给大家详细介绍一下。
1、济南注册公司http://www.jnyszc.com/介绍如果是按期支付的借款利息,可采用预提的办法将月预提计入费用,借记“财务费用”账户,贷记“预提费用”账户。
Jinan registered company introduced if it is paid on the loan interest, can be accrued monthly withholding approach would expensed debit "financial expenses" account, credited to "accrued expenses" account.
2、济南注册公司谈到如果是企业的短期借款利息是按月支付的,可不采用预提的方法,借记“财务费用”账户,贷记“银行存款”或“现金”账户。
Jinan registered company comes to short-term loan interest if the enterprise is a monthly payment, without the use of withholding method debit "financial expenses" account, credited to "bank" or "cash" account.
3、济南注册公司http://www.jnyszc.com/提醒长期借款利息应借记“在建工程”账户,贷记“长期借款”账户。
Jinan registered company shall be debited to remind long-term borrowings "under construction" account, credited to "long-term borrowings" account.
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