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委托贷款是指委托人提供资金,由金融企业(受托人)根据委托人确定的贷款对象、金额、用途、期限、利率等代理发放、监督使用并协助收回的贷款,其风险由委托人承担。《企业会计制度》规定,委托贷款应按期计提利息,但是,如果应收利息到期未收回的,应当停止计提利息,立即将已确认的利息收入予以冲回,并在备查簿中登记冲回的利息金额;以后收回已冲减利息收入的利息时,冲减委托贷款本金;只有待本金能够收回时,才能确认委托贷款的投资收益。这里体现的主要是会计核算的谨慎性原则。
Entrusted loan refers to the entrusted person to provide funds, and the risk is borne by the client by the financial enterprise (the trustee) issuing, supervising and using the loan according to the loan object, amount, purpose, term and interest set by the client. The “Enterprise Accounting System” stipulates that entrusted loans should be accrued interest on a regular basis, but if the interest receivables are not recovered due, the interest should cease to be accrued, the confirmed interest income shall be immediately flushed back and registered in the reference book The amount of interest charged back; when the interest charged on the interest income that has been offset is withdrawn in the future, the principal of the entrusted loan should be written off; and the investment income of the entrusted loan can only be confirmed when the principal can be recovered. Mainly reflected here is the principle of prudence in accounting.