如果用的是英文方法呢,怎么写
如果使用英文方法,会计分录的写法如下:
- 确认利息收入时:
Dr: Interest Receivable (calculated at the market rate of 8%)
Cr: Interest Income
- 收到票面利息时:
Dr: Bank (the face value interest of 10%)
Cr: Interest Receivable (the interest income already recognized)
Cr: Interest Adjustment (the difference between face value interest and actual interest income)
这样处理可以确保利息收入的确认是基于市场利率,同时反映了票面利息与实际利息收入之间的差异。