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批发商业的购、销业务,大多采用异地托收承付结算方式.在结算过程中,又常常会出现付款单位因资金不足,不能按期付款.对此,银行部门为了贯彻执行结算原则,维护收款单位的利益,按其推迟承付日期和托收金额,随同货款划拔相应的滞纳金给收款单位,以弥补其损失.据银行规定,滞纳金是依据托收金额,每日按3‰计算,它大于正常借款利率.收入或支付滞纳金,从表面上看,它是企业营业外的收支,从实际内容上讲,无论收付双方,都包含着两个方面的具体内容,不能混在一起,作为同样的账务处理.收款单位的滞纳金收入,包含着企业结算资金未能按期划回而多支付的贷款利息;另一部分,才是弥补企业因此而带来的损失,后者属营业外收益.
Most of the wholesale business purchases and sales businesses use off-site collection and settlement methods. During the settlement process, payment units often fail to pay on time due to lack of funds. In response, the banking department maintains the settlement principles in order to implement the settlement principles. The interest of the unit, according to its deferred commitment date and amount of collection, along with the payment of the corresponding withdrawal fee to the receiving unit, to make up for its losses. According to the bank’s regulations, the late fee is based on the amount collected, calculated daily by 3% , It is greater than the normal borrowing rate. Income or payment of late fees, on the surface, it is the company’s non-operating income and expenditure, from the actual content, both the receipt and payment, both contain the specific content of two aspects, can not be mixed together , As the same accounting treatment, the late payment income of the receiving unit includes the interest on the loan that the company’s settlement funds fail to pay back due to the time limit; the other part is to make up for the losses incurred by the company. The latter belongs to the business. External income.