农村信用社应收利息核算办法（Accounting methods for interest receivable of rural credit cooperatives）.docVIP

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农村信用社应收利息核算办法（Accounting methods for interest receivable of rural credit cooperatives）.doc

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农村信用社应收利息核算办法（Accounting methods for interest receivable of rural credit cooperatives）

农村信用社应收利息核算办法（Accounting methods for interest receivable of rural credit cooperatives） Accounting methods for interest receivable of rural credit cooperatives According to the State Administration of Taxation on financial enterprises receivable interest tax treatment issues notice (Guoshuifa No. [2001]69) , the Ministry of Finance on the adjustment of financial enterprise interest receivable accounting method of the notice (CAI Jin [2001]25) the spirit of the provisions of the relevant problems of adjustment of rural credit cooperatives accrued interest receivable in accounting methods clear as follows: 1. Change the name of the accounting items and adjust the accounting contents (a) the original 1291 loans for the subject name changed to 1291 allowance for bad debts. Credit cooperatives in accordance with the provisions of a certain proportion of risk and loss to the assets of the balance at the end of the extraction of the subject of accounting for non-performing loans. The subject is a minus of the asset class, and the balance is in the credit. Credit assets include loans for bad debts (including mortgage, pledge, guarantee loans), bank card overdraft, discount, bank acceptances, letters of credit and guarantees for advances, import and export trade, debt and equity (excluding the value of bond investment and determine the final purchase by the lower of cost or market the principal part of the investment bond law), borrowing (lending), interest receivable (excluding loans receivable), Dividend Receivable, lease receivables and other debt and equity (percentage of doubtful debts issued separately). (two) the original 108 names have been written off loans subject changed to 108 write offs, this account has been approved by the write off of bad debts and approved funds deducted internal table interest income for the current period interest (collectively referred to as bad debts, the same below). The write off of bad debts has recorded the subjects of the back offs o