《企业会计学公式（business accounting formula）》由会员分享，可在线阅读，更多相关《企业会计学公式（business accounting formula）（18页珍藏版）》请在金锄头文库上搜索。
1、企业会计学公式（Business accounting formula）This article is contributed by blueww21. The formula for calculating interest(I) interest ratesThe interest rates for savings deposits shall be stipulated by the state in a unified manner, and the peoples Bank of China shall make public announcements. Interest rat
2、e, also called interest rate, is the ratio of interest to principal in a given date. It is generally divided into three kinds: annual interest rate, monthly interest rate and daily interest rate. The annual interest rate is expressed as a percentage, and the monthly interest rate is expressed by the
3、 ratio of 1000. The daily interest rate is expressed in a ten to ten ratio. Such as nine per cent per annum to write 9%, namely per 100 yuan deposit interest 9 yuan a year, monthly interest rate of six per cent to write 6 per thousand per thousand yuan deposit interest 6 yuan a month, on a per cent
4、five cent is written 1.5%00, per million yuan deposit 5 yuan daily interest l angle, at present our country savings with a monthly interest rate of deposit listing. In order to facilitate interest, between the three interest rate conversion, the conversion formula is: the annual interest rate 83019
5、12 = monthly interest rateThe monthly interest rate, 30= rateThe annual interest rate 83019 360 = daily interest rate(two) starting point of interestWhen calculating the interest on savings deposits, the principal should be Yuan as the starting point, and the interest rate is not less than RMB yuan,
6、 and the amount of interest shall be divided into four sub - five. The sectional interest is calculated at%, and the total interest is divided into less than four five.(three) provisions for the calculation of the period of deposit1, the end of the count, the calculation of interest, the number of d
7、ays of deposit is calculated end, that is, from the date of deposit until the day before withdrawal;2, whether a leap year, leap year, regardless of month, month, year in 360 days, 30 days per month were calculated according to the;3 years, the monthly calculation, and to date, all deposit maturitie
8、s for years, months, on the date of. From the day to deposit on the same day for a year, in the next month to the same day as the moon;4, regular savings due date, if the holidays is not the office, a day ahead of time can draw, expire and interest paid in advance for the same procedures.Two, the ba
9、sic method of interest calculationDue to different types of deposits, the interest rate method is also different, but the basic formula of interest unchanged, that interest is the principal, interest rate, maturity of the three elements of the product formula: interest rate = principal * * time. As
10、with the daily interest rate calculation, interest rate X = principal * on deposit daysIf the monthly interest rate is calculated, interest = principal monthly interest rate x months(1) the method of calculating the number of days overdueNumber of days overdue = = (year of due year) * 360+ withdrawa
11、l month, day number - expiration month, number of days(two) the method of calculating interest1, 100 yuan base interest method. Suitable for regular investors, demand deposit type deposit interest calculation.2, the accumulated interest method. The calculation for interest savings bonds, also can be
12、 used to calculate the savings deposit interest.3, interest method of interest. The utility model is suitable for calculating the interest on current passbook savings.Three, the interest calculation of each savings category(I) current savings;1, the savings deposit in access for business, should bea
13、r the interest balance in the account transaction page, when depositors account when an interest.2, the current savings account (passbook) deposits once a year (June 30th each year is interest date). When the interest rate is settled, the interest of Yuan and above will be incorporated into the prin
14、cipal, and the following parts of the Yuan shall be transferred into the interest balance within the next year.3, the current savings deposits in the interest rate adjustment during the deposit, according to the interest rate listed on the current savings deposit interest rate. All his savings, acco
15、rding to the account of current deposits listed openly on pay interest.4, the interest calculation formula of current savings.The principal and storage period of a current account changes frequently, so the calculation of interest on current savings is complicated. But as long as we have a certain m
16、ethod, all the computational problems can be solved.2, the calculation method of depreciation of fixed assets:Enterprise. The straight-line method commonly used depreciation, he is based on the balance of the original value of fixed assets minus the residual value (the salvage value of fixed assets according to the original value of fixed assets is expected to 5%, (als
