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年终,我在审核付给建行的专项借款利息时,发现按常规的计算方法,其结果有些差异。嘉兴市绸厂在1987年立项扩充60台丝织机增加出口绸缎的中标技改项目中,国家轻纺投资公司拨改贷借款119万元,合同规定从1989年至1992年6月底本息还清,年息4.2%。该厂每年按期还本付息,至1991年11月底结欠64万元,其中部门基金借款14万元,拨改贷50万元。1991年底按期还本44万元,同时还清利息.其中14万元一笔年内无增减变动,按惯例计算利息是14万元×4.2%=5880元。但建行是按上级规定计算年息的,即14万元×365天
At the end of the year, when I examined the interest on special loans paid to CCB, I found that there were some discrepancies with the conventional calculation method. In 1987, Jiaxing Silk Factory commissioned the project of expanding 60 silk weaving machines to increase the export silk. In the project, the state textile investment company allocated 1.19 million yuan to borrow loans, the contract stipulated that the principal and interest should be paid off from 1989 to the end of June 1992 , 4.2% per annum. The factory repayments of interest on schedule each year, until the end of November 1991 owed 640,000 yuan, of which 14 million yuan departmental funds borrowing, loan reform 500,000 yuan. At the same time, interest will be paid off at the same time as the repayment of interest at the same time as at the end of 1991. Of the 140,000 yuan, there was no increase or decrease during the year. Interest rate calculated by convention was 140,000 yuan × 4.2% = 5880 yuan. However, CCB is calculated according to the provisions of the higher interest rates, that is 140,000 yuan × 365 days