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近年来,银行、信用社贷款应收未收利息居高不下,并呈急剧增长之势,已成为当前困扰金融机构正常营运的一个不可忽视的新问题。为了解决这个问题,笔者结合工作实际,提出以下方法。1、存款备付法。首先应设立企业利息存款专户,每月由会计部门将预计应收的利息金额从企业结算帐户中提前转入企业利息存款帐户,做到专户管理,专款
In recent years, interest receivables from banks and credit unions have remained high, and they have shown rapid growth. This has become a new issue that is plaguing the normal operation of financial institutions. In order to solve this problem, the author puts forward the following methods based on the actual work. 1, deposit preparation method. First, an enterprise interest deposit special account should be set up. The monthly accounting department should transfer the expected amount of interest receivable from the enterprise settlement account to the enterprise interest deposit account in advance, so that special accounts can be managed.