• 欢迎访问速搜资源吧,如果在网站上找不到你需要的资源,可以在留言板上留言,管理员会尽量满足你!

【速搜问答】委托贷款属于什么科目

问答 admin 8个月前 (03-22) 240次浏览 已收录 0个评论

汉英对照:
Chinese-English Translation:

委托贷款属于资产类科目,委托贷款是由政府部门、企事业单位及个人等委托人提供资金,由金融机构(即受托人)根据委托人确定的贷款对象、用途、金额、期限、利率等发放的贷款。

Entrusted loan is an asset subject. Entrusted loan is a loan provided by government departments, enterprises, institutions and individuals and issued by financial institutions (i.e. the trustee) according to the loan object, purpose, amount, term and interest rate determined by the client.

委托贷款属于资产类科目,委托贷款是由政府部门、企事业单位及个人等委托人提供资金,由金融机构(即受托人)根据委托人确定的贷款对象、用途、金额、期限、利率等发放的贷款。

Entrusted loan is an asset subject. Entrusted loan is a loan provided by government departments, enterprises, institutions and individuals and issued by financial institutions (i.e. the trustee) according to the loan object, purpose, amount, term and interest rate determined by the client.

委托贷款是指信托机构按委托人指定要求所发放的贷款。这种贷款的资金来源是特约信托存款,贷款的对象、数量和用途均由委托人决定,信托机构只负责办理贷款的审查发放、监督使用、到期收回和计收利息等事项,不负盈亏责任。

Entrusted loan refers to the loan issued by the trust institution according to the requirements specified by the trustor. The source of this kind of loan is the special trust deposit. The object, quantity and purpose of the loan are decided by the trustor. The trust institution is only responsible for the examination and issuance of the loan, the supervision and use of the loan, the recovery at maturity and the calculation and collection of interest, and is not responsible for the profit and loss.

在新的《企业会计准则》颁发实行之前,委托贷款可以直接设立科目,下面再设立“本金”、“利息”、“减值准备”进行核算。

Before the promulgation and implementation of the new “accounting standards for business enterprises”, entrusted loans can be directly set up as subjects, and then set up “principal”, “interest” and “provision for impairment” for accounting.

07 年新会计准则中把委托贷款取消了,那么怎么核算呢?

In 2007, the new accounting standards canceled the entrusted loan, so how to calculate it?

原则:委托贷款的利息收入不算投资预期收益,直接并入其他业务收入,应该单独设立科目核算,不再计入“持有至到期投资”。

Principle: the interest income of entrusted loan is not included in the expected return of investment, but directly incorporated into other business income. It should be accounted separately, and no longer included in “held to maturity investment”.

委托方将委托贷款根据到期的期限分别在“其他流动资产”、“一年内到期的非流动资产”、“其他非流动资产”项目中反映。利息收入作为其他业务收入,相应的营业税等作为营业税金及附加。

The client will reflect the entrusted loan in the items of “other current assets”, “non current assets due within one year” and “other non current assets” according to the maturity period. Interest income is regarded as other business income, and corresponding business tax is regarded as business tax and surcharges.

委托贷款怎么做会计分录?

How to make accounting entry for Entrusted loan?

举个例子,公司在 19 年 1 月 1 日委托某银行发放贷款 500 万元,支付了手续费 18 万元。银行将这笔 500 万的资金贷给 B 企业,每个季度收取利息,期限为 1 年,年利率为 6%。

For example, the company entrusted a bank to issue a loan of 5 million yuan on January 1, 19, and paid a handling fee of 180000 yuan. The bank loans the 5 million yuan to enterprise B and charges interest every quarter for a period of one year with an annual interest rate of 6%.

那委托公司的会计分录:

The accounting entry of the entrusting company:

1、汇出存款并支付相关的手续费

1. Remit the deposit and pay the relevant service charge

借:委托贷款 5000000

Debit: Entrusted loan 5000000

财务费用-手续费 180000

Financial expenses – handling charge 180000

贷:银行存款 5180000

Credit: bank deposit 5180000

2、每月月末企业计提利息

2. At the end of each month, the enterprise accrues interest

借:应收利息 25000

Debit: interest receivable 25000

贷:其他业务收入 25000

Loan: other business income 25000


速搜资源网 , 版权所有丨如未注明 , 均为原创丨转载请注明原文链接:【速搜问答】委托贷款属于什么科目
喜欢 (0)
[361009623@qq.com]
分享 (0)
发表我的评论
取消评论
表情 贴图 加粗 删除线 居中 斜体 签到

Hi,您需要填写昵称和邮箱!

  • 昵称 (必填)
  • 邮箱 (必填)
  • 网址