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目前,由于大量逾期贷款及应收利息所造成的呆帐坏帐,已成为国有商业银行经营中的严重问题。为了化解这一矛盾,除各银行应该积极努力外,还应对现行会计制度作必要的修改完善。 1、调整逾期贷款利息及虚收利息的处理方法。一是按照国际商业银行惯例,贷款本金或利息逾期90—180天没有收回,即作为逾期贷款处理;二是将未逾期贷款作为“应计贷款”,按权责发生制将其应收利息计人利息收入,将逾期贷款作为“非应计贷款”,其利息收入只有在实际收到后才予以确认;三是对无法收回但已计入各期损益的应收利息予以冲回。
At present, bad debts caused by large amounts of overdue loans and interest receivables have become serious problems in the operation of state-owned commercial banks. In order to resolve this contradiction, besides the positive efforts of all banks, the existing accounting system should also be amended and improved as necessary. 1, adjust the overdue loan interest and interest-free treatment of the method. First, according to the practice of international commercial banks, loan principal or interest 90 days 180 days overdue without recovery, that is, as overdue loans; the second is the non-overdue loans as “accrued loans” accrual accrual according to its interest receivables As for the interest income of creditors, the overdue loans are treated as “non-accrual loans”, and the interest income of them is confirmed only after they are actually received. Thirdly, the interest receivable that can not be recovered but accrued to the profits and losses of each period is offset.