银行对企业不合理贷款转户,各行使用的会计凭证不一。过去曾采用填制“借款转户通知’转专户,按规定档次计收罚息的办法。现在一般是通过“特种转帐传票”转入专户核算,并以此传票代通知交借款单位。对于到期贷款转入逾期户,这样处理还是可行的。对于超积压、有问题商品和挤占挪用贷款也这样处理,就欠妥了,因为这些贷款是该企业贷款总额的一部分,而不会正好是某笔或某几笔贷款,如凭特种转帐传票转专户,就不能满足会计制度对贷款借 Bank loans to enterprises irrational transfer, the use of different accounting documents. In the past, there was a method of filling a special account called “borrowing and transferring households” and charging interest at a prescribed rate, which is usually transferred to a special account through a “special transfer voucher”, and a subpoena is hereby notified to notify the borrower. This is okay for overdue loans being transferred to overdue households, and defective products and misappropriated loans are not properly handled because they are part of the total corporate loan and will not be exactly Is a certain pen or a few loans, such as special transfer vouchers to transfer accounts, you can not meet the accounting system for loans by