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老師,中級(jí)里的專門借款費(fèi)用,借在建工程,應(yīng)收利息,貸應(yīng)付利息,有點(diǎn)不懂,為什么閑置資金的利息加上資本化利息等于應(yīng)付的利息?
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是這樣的,利息分為資本化的費(fèi)用化,在建工程是資本化,應(yīng)收利息是閑置收益,貸方應(yīng)付利息是全部的利息
2022 04/05 09:36
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2022 04/05 09:39
應(yīng)付的利息應(yīng)該是借來(lái)的錢乘以利率啊,這個(gè)閑置收益肯定不是等于貸款利率啊
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2022 04/05 09:39
對(duì)啊,就是說(shuō)利息減去閑置收益就是資本化的利息了,這樣好理解不?
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2022 04/05 09:45
但是這個(gè)分錄不是減啊,這不是資本化加上收益等于應(yīng)付嗎?我就是不理解這個(gè)
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2022 04/05 09:47
不是啊,利息(應(yīng)付利息)減去閑置收益(應(yīng)收利息)就是資本化的利息(在建工程)了,這樣
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2022 04/05 09:49
這樣的話,那分錄應(yīng)該是借在建工程,貸應(yīng)付利息,應(yīng)收利息啊
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2022 04/05 09:52
怎么可能啊,你反方向思考一下,A減B等于C,那是不是B+C等于A?
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2022 04/05 10:06
明白了謝謝
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2022 04/05 10:07
不客氣的,麻煩給一個(gè)五星好評(píng)喲,謝謝
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