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星星公司3月1日到銀行電請(qǐng)短期貸款100000元,經(jīng)批準(zhǔn)同意發(fā)放。約 定期限為6個(gè)月,月利率為6%。,采用定期結(jié)息(每季末月20日為結(jié)息日 的計(jì)息方法。(1)請(qǐng)編制貸款發(fā)放和當(dāng)月資產(chǎn)負(fù)債表日計(jì)提利息的分錄 (2)請(qǐng)編制到期收回本息的銀行會(huì)計(jì)分錄。(3)如上述貸款到期,星星 公司無(wú)錢支付本息,銀行將貸款本金轉(zhuǎn)入逾期貸款,請(qǐng)編制相關(guān)銀行會(huì)計(jì)分錄。
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1、借短期貸款 100000 貸活期存款100000
借應(yīng)收利息 6000 貸利息收入6000
2022 12/16 23:38
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2022 12/16 23:41
2、借活期存款 100000 貸短期貸款 100000
借活期存款 36000 貸利息收入36000
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2022 12/16 23:41
3、借逾期貸款 100000貸短期貸款 100000
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