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银行利息的摊销,是指银行利息计入产品成本的方法。随着有计划商品经济的发展,银行利息作为重要的经济杠杆,对社会经济生活的积极作用日益显示出来。特别是在主要原材料大幅度上涨、企业流动资金占用迅猛增长的情况下,银行利息已成为生产企业举足轻重的一项支出。以1990年某行业为例:银行利息在其所属企业的成本总额中占3％以上,在企业管理费总额中占24％以上,利润总额与银行利息之比是100:29。
Amortization of bank interest refers to the method by which bank interest is included in product cost. With the development of a planned commodity economy, bank interest has become an important economic lever, and the positive effects on social and economic life are increasingly showing. Especially in the case of a major increase in major raw materials and rapid growth in the use of corporate liquidity, bank interest has become a major expense for production companies. Take an industry in 1990 as an example: Bank interest accounts for more than 3% of the total cost of the company it belongs to, more than 24% of total corporate management fees, and the ratio of total profit to bank interest is 100:29.