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<div class=" row"> <div class="col-md-17 bb" style="margin-top:20px;"> <div class="work-details-content" > <div class=" "> <div class=""> <div class="work-show-box" style="margin-top:0px; padding:10px"> <div class="wangEditor-container" style="border:none;"> <div class="wangEditor-txt" style="padding:0px;"> <p>贷款转逾期利息发生额是指，当贷款期限已到，借款人未能按时还款时，银行或金融机构按照贷款合同约定的利率计算出的额外利息支出。这部分利息的产生是由于借款人未能按时还款，导致贷款期限延长，从而产生了额外的利息支出。</p> <p><FONT color=#FF33CC>正常贷款转逾期贷款的会计分录主要包括以下几个方面：</FONT></p> <p><FONT color=#FF33CC>1. 贷款转逾期：</FONT></p> <h3>借：应收利息</h3> <h3>贷：贷款本金</h3> <p><FONT color=#FF33CC>2. 利息计算：</FONT></p> <h3>借：财务费用</h3> <h3>贷：应付利息</h3> <p><FONT color=#FF33CC>3. 逾期利息的产生：</FONT></p> <h3>借：应收利息</h3> <h3>贷：财务费用</h3> <p><FONT color=#FF33CC>4. 转逾期后的利息计算：</FONT></p> <h3>借：财务费用</h3> <h3>贷：应收利息</h3> <p><FONT color=#FF33CC>5. 利息的结转：</FONT></p> <h3>借：应收利息</h3> <h3>贷：财务费用</h3> <p><FONT color=#FF33CC>6. 逾期费用的产生：</FONT></p> <h3>借：财务费用</h3> <h3>贷：逾期费用</h3> <p><FONT color=#FF33CC>7. 逾期费用的结转：</FONT></p> <h3>借：财务费用</h3> <h3>贷：逾期费用</h3> <p><FONT color=#FF33CC>8. 贷款本金的还款：</FONT></p> <h3>借：应付利息</h3> <h3>贷：贷款本金</h3> <p>综上所述，贷款转逾期利息发生额是指贷款期限已到，借款人未能按时还款时，银行或金融机构按照贷款合同约定的利率计算出的额外利息支出。正常贷款转逾期贷款的会计分录主要包括上述的借贷记账科目。</p> <h2><a href="https://www.hongjibp.com/laws-639509.html" title="正常贷款转逾期贷款分录(银行贷款转逾期是什么意思)">正常贷款转逾期贷款分录(银行贷款转逾期是什么意思) </a></h2> <p style="color:#666;font-size:14px;margin-top:13px;">贷款转逾期贷款，用调整形态的业务凭证做传票，用调整形态的贷款明细做相应附件。现在电算化以后，形态调整由系统自动完成，只要次日打印调整表就行了，无需要填制调整形态表。 按照权责发生制的原则，利息在当期计入利息收入，无论款项是否收到。如果计入利息收入(当期损益)的款项逾期90天未收到，则转入应收利息科目核算，同时冲减利息收入。贷款逾期，从次日起的应计利息转入表外应收利息核算，不再在表内计算。...</p> <h2><a href="https://www.hongjibp.com/laws-635681.html" title="银行贷款本金转逾期分录(贷款转逾期贷款的会计分录)">银行贷款本金转逾期分录(贷款转逾期贷款的会计分录) </a></h2> <p style="color:#666;font-size:14px;margin-top:13px;">企业所得税法》第十条第四项规定的罚金、罚款和被没收财物的损失属于行政处罚范畴，不得在企业所得税前扣除。国家税务总局《关于印发〈企业所得税年度纳税申报表〉的通知》（国税发〔2008〕101号）的附件二《企业所得税年度纳税申报表（A类）》填报说明中规定，附表三《纳税调整项目明细表》第31行罚金、罚款和被没收财物的损失：第1列账载金额填报本纳税年度实际发生的罚金、罚款和被罚没财物的损失，不包括纳税人按照经济合同规定支付的违约金（包括银行罚息）、罚款和诉讼费。 根据上述规定，银行罚息属于纳税人按照经济合......</p> <h2><a href="https://www.hongjibp.com/laws-365407.html" title="银行贷款逾期会计分录(贷款转逾期贷款的会计分录)">银行贷款逾期会计分录(贷款转逾期贷款的会计分录) </a></h2> <p style="color:#666;font-size:14px;margin-top:13px;">企业所得税法》第十条第四项规定的罚金、罚款和被没收财物的损失属于行政处罚范畴，不得在企业所得税前扣除。国家税务总局《关于印发〈企业所得税年度纳税申报表〉的通知》（国税发〔2008〕101号）的附件二《企业所得税年度纳税申报表（A类）》填报说明中规定，附表三《纳税调整项目明细表》第31行罚金、罚款和被没收财物的损失：第1列账载金额填报本纳税年度实际发生的罚金、罚款和被罚没财物的损失，不包括纳税人按照经济合同规定支付的违约金（包括银行罚息）、罚款和诉讼费。 根据上述规定，银行罚息属于纳税人按照经济合......</p> <p style="text-align: center;"><img src="https://img.hongjibp.com/updata/images/贷款转逾期利息发生额是什么意思-正常贷款转逾期贷款的会计分录.jpg" title="贷款转逾期利息发生额是什么意思-正常贷款转逾期贷款的会计分录" alt="贷款转逾期利息发生额是什么意思-正常贷款转逾期贷款的会计分录"></p> </div> </div> </div> </div> </div> </div> <hr> <div 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href="https://www.hongjibp.com/laws-772766.html" title="贷款本金逾期欠息转表外(贷款转逾期贷款的会计分录)">贷款本金逾期欠息转表外(贷款转逾期贷款的会计分录)</a></h4> <span class="xgzs">来源：<a href="https://www.hongjibp.com/article/23">精选知识</a></span> <span class="xgzs">时间：2022-03-29 11:06</span> <p class="xgzsms">表内欠息是指本金部分产生的正常利息部分，表外息是指本金、利息之外的利息，俗称罚息。 请采纳。 </p></div> <div class="xgzsxg"><h4><a href="https://www.hongjibp.com/laws-358179.html" title="转逾期贷款会计处理(逾期贷款会计分录)">转逾期贷款会计处理(逾期贷款会计分录)</a></h4> <span class="xgzs">来源：<a href="https://www.hongjibp.com/article/23">精选知识</a></span> <span class="xgzs">时间：2022-03-29 23:14</span> <p class="xgzsms">逾期贷款应入的会计分录为： 借：逾期贷款 贷：短期借款 短期借款的核算主要包括三个方面的内容： 第一，取得借款的核算（企业从银行或其他金融机构借入款项时，应签订借款合同，注明借款金额、借款利率和还款时间等） ； 第二，借款利息的核算； 第三...</p></div> <div class="xgzsxg"><h4><a href="https://www.hongjibp.com/laws-1163869.html" title="贷款转逾期，贷款转逾期是什么情况">贷款转逾期，贷款转逾期是什么情况</a></h4> <span class="xgzs">来源：<a href="https://www.hongjibp.com/article/8">债权债务</a></span> <span class="xgzs">时间：2022-06-11 12:36</span> <p class="xgzsms">贷款转逾期贷款的会计分录 贷款转逾期贷款的会计分录一般为：借：应收账款贷：主营业务收入应交税费——应交增值税、营业税借：贷：应收账款初始支付贷：应收账款结清完成以上流程则结清完毕贷款金额的列示也相应在以上内容中：借：现金贷：银行存...</p></div> </ul> </div> </div> </div> <div class="col-md-7 aside"> <div class="standing" style="margin-top: 20px;"> <div class="positions bb" id="rankScroll"> <div class="standing"> <div class="positions bb" id="rankScroll"> <h3 class="title">相关问题</h3> <ul> <li class="no-video"><a href="https://www.hongjibp.com/lawask-313473.html"> xx律所，贷款逾期已久经多次催缴仍未归还，现性质已发生重大转 </a> <div class="num-ask"> <a href="https://www.hongjibp.com/lawask-313473.html" class="anum"> 4 个回答</a> </div></li> <li class="no-video"><a href="https://www.hongjibp.com/lawask-211715.html"> 你的贷款已严重逾期是什么意思？而且贷款人的名字也不是我自己 </a> <div class="num-ask"> <a href="https://www.hongjibp.com/lawask-211715.html" class="anum"> 0 个回答</a> </div></li> <li class="no-video"><a href="https://www.hongjibp.com/lawask-714089.html"> 我在网上贷款需要转百分之70的贷款金额吗，他说我花呗有逾期需 </a> <div class="num-ask"> <a 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