1. This account accounts for the interest income recognized by enterprises (finance), including the interest income of various loans (syndicated loans, trade financing, discount and discounted cash, agreed overdraft, credit card overdraft, refinancing, advances, etc.). ), capital transactions with other financial institutions (central banks, peers, etc.). ), buy financial assets for resale, etc.

Two, this course can be detailed accounting by business category.

3. On the balance sheet date, the enterprise shall debit the interest receivable calculated and determined according to the contract interest rate, credit the interest income calculated and determined according to the amortized cost and the actual interest rate, and debit or credit the loan interest adjustment and other subjects according to the difference.

If the difference between the actual interest rate and the contract interest rate is small, the contract interest rate can also be used to calculate and determine the interest income.

Four, at the end of the period, the balance of this account should be transferred to the "profit of this year" account, and there is no balance in this account after the carry-over.

Second, should credit card repayment bear interest on time?

Credit card installment repayment, timely repayment, and interest.

Credit card consumption can enjoy an interest-free period of 20-56 days. If you repay the loan on time during the interest-free period, you won't receive any interest. If you pay in installments,

In the credit card installment business, banks often advertise under the banner of "interest-free". In fact, interest-free is not free, but interest is charged from time to time and late fees are not charged on time.

Extended data:

Pay attention to several matters in credit card installment payment:

1, choose the appropriate number of installments, because most credit card applications are successful and it is impossible to get them. You should make a good choice before applying for installment payment. The fee rate standards of different banks are also different. According to the bank's specific standards, choosing the appropriate number of periods can reduce the handling fee.

2. Installment payment will occupy the credit card limit. After applying for bill installment, only the full amount will be restored. Pay the current installment amount.

3. The applied installment bill cannot be used for installment payment. After applying for bill installment, the repayment amount of each installment and installment fee will be included in the minimum repayment amount of the current period. In other words, it is impossible to handle the bill installment, and this part of the money should be paid back first when the bill is repaid in the current month.

4. Avoid penalty interest. If the consumer fails to return the installment amount to the bank in time within the time limit, he will also pay a high "late payment fee for principal distribution".

Credit card, also called debit card, is a credit certificate issued by a commercial bank or credit card company to eligible consumers. It is a card with name, expiration date, number and cardholder's name printed on the front, and a magnetic stripe and signature strip on the back. Shopping or spending with the credit card business service department, and then the bank settles with the merchants and cardholders, and the cardholders can overdraw within the prescribed limit.

China's relevant laws (credit card regulations explain that electronic payment cards have all or part of the functions of commercial banks or consumers' payment, credit loans, transfer settlement, cash deposit and withdrawal, etc. )? . 20 17 12 1, the English translation and writing standard for public service, was officially implemented, and the English name of credit card standard was stipulated as CreditCa.

Credit card consumption is a non-cash transaction payment method, and repayment will be made when spending llingDate.

Credit cards are divided into credit cards and quasi-credit cards. Credit card refers to a credit card with a certain credit limit. The reserve fund of quasi-credit card is overdrawn within the credit line with uncertain balance in the reserve fund account.

Credit cards generally refer to credit cards.

From 200211,the institution and the cardholder independently negotiated to cancel the upper and lower limit management of the credit card overdraft interest rate (the original upper limit was 0.7 times the daily interest rate).

On May 25th, 2002/KLOC-0, the Supreme People promulgated and implemented the Provisions of the Supreme People on Several Issues Concerning the Trial of Civil Cases of Bank Cards.

Third, the distinction between interest receivable and interest payable in bank interest receipts.

Spread out completely

The bank gave it to the enterprise.

Fourth, the difference between credit card interest and interest receivable.

In the practice of commercial banks, interest receivable and interest income are distinguished when handling loans: repayment interest: financial expenses-interest expenses, and interest income: financial expenses-interest income.

2. Interest receivable refers to the bond interest that has reached the interest payment period but has not been received in the actual payment price of short-term bond investment. This part of interest receivable is not included in the initial investment cost of short-term bond investment. However, the actual payment includes the bond interest that has not yet expired, which is included in the initial investment cost of short-term bond investment and does not need to be accounted for separately.

3, interest income (interest income) refers to the taxpayer to buy all kinds of bonds and other securities interest, interest paid by other units and other interest income. Including: interest on the purchase of various bonds and other securities, such as the purchase of government bonds, key enterprise construction bonds, national government bonds and various securities issued by government departments and enterprises; Interest earned from various deposits of enterprises; Interest owed by foreign units to enterprises; Other interest income, etc.

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