Bank of Communications pays 80,000 yuan to buy a car in 36 installments, with the principal of 2222.2 yuan per installment and the handling fee of 576 yuan per installment = 2798.2 yuan per installment and the handling fee of 20735.2 yuan. It is suggested that the landlord can apply for a car loan in a cost-effective way, about 7000 yuan.

Interest is the use fee of money in a certain period of time, and it refers to the reward that money holders (creditors) get from borrowers (debtors) for lending money or monetary capital. Including deposit interest, loan interest and interest generated by various bonds. Under the capitalist system, the source of interest is the surplus value created by hired workers. The essence of interest is a special transformation form of surplus value and a part of profit.

Every enterprise has to borrow money from the bank in the process of production and operation, and how to calculate the loan interest.

Under the requirements of the new accounting standards, when borrowing short-term, take short-term loans as an example to record loan interest.

For example, an enterprise borrows money from ICBC, the amount is 654.38+0 million, the time is three months, and the interest rate is 9%. How to deal with the financial personnel? There are several specific steps:

When the loan is obtained, the borrower of the bank deposit account can be credited with 6,543.8+0,000, and the short-term loan account can be credited with 6,543.8+0,000. Interest can be accrued or not, and there are two aspects of direct payment at maturity. First, interest is not accrued. When it is paid directly after maturity, it can be credited to the short-term borrower, with the amount of 6,543.8+0,000, the financial expense accounting debit, with the amount of 22,500, and the bank deposit accounting credit, with the amount of 6,543.8+0.225 million. Second, if the interest is accrued on a monthly basis, the financial expense account with an amount of 750,000 can be debited when the interest is accrued in the first month, and the interest payable or accrued expense account with an amount of 750,000 can be credited. Take the first month as an example, several consecutive accounting entries are the same. When the loan interest expires, you can debit the short-term loan account with the amount of 1 10,000. Debit account of interest payable or accrued expenses 22, 500 yuan, credit account of bank deposit 65,438+0,022, 500 yuan.