关于两个计算利息问题的探讨

Probes to Two Interest Calculation Methods

任何企业从事生产经营活动都必须要有一定量的资金 ,资金的取得有两条途径 :一是企业的所有者自己投入 ,二是企业向企业外部借入 ,不论是自有资金还是借入资金 ,资金的取得和使用都是有代价的。本文就企业向银行借款的利息如何计算说明一下个人的观点。

Any enterprise that engages in the production operation must possess certain amount of fund that comes both from the owner’s investment and from borrowing from the outside.There will be cost for the usage of the fund regardless self-investment or borrowings.This article discusses the interest calculation metods for two kinds of special borrwings from the bank,thus the author’s own opinion is put forward.