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笔者在凭证稽核中,发现银行专项贷款的利息计算方法与按常规的计算方法有差异。如本厂有一项14万元本金的技改贷款年内没有增减变动,按惯例计算利息应为14万元×年息4.2％=5880元,但银行计算的利息却要5961.67元。经查问,原来银行按上级规定:14万元×365天=51100000元积数,年息4.2％÷12÷30=日利率0.000116667,然后以0.000116667×51100000元=5961.67
In the audit of the vouchers, the author found that there are differences in the method of calculating the interest of bank-specific loans and the calculation method according to conventional methods. If the factory has a technical transformation loan with a principal of RMB 140,000, there will be no increase or decrease during the year. According to the usual practice, the interest shall be 140,000 yuan x 4.2% = 5880 yuan per annum, but the interest calculated by the bank will be 5961.67 yuan. After questioning, the original bank’s upper-level rule stipulated that: 140,000 yuan × 365 days = 51100000 yuan, the annual interest rate of 4.2% ÷ 12÷30 = the daily interest rate of 0.000116667, and then 0.000116667 × 51100000 yuan = 5961.67