Partial instalments, partial cash, installments, partial payment at the time of purchase, accounting

Therefore, there are a lot of rules for the throat and the death.

You can only pay the installment within your limit If you deposit cash into the card in advance, you can't apply for installment, in this case, you can only swipe the card within the credit card limit, and the rest is paid to the merchant in cash, and the following is the installment of the Bank of Communications.

No matter where the goods are purchased, as long as it exceeds 500 yuan, you can apply to the Bank of Communications for installment, but the installment of goods must be after the credit card limit of the Bank of Communications, if it is not within the limit, it cannot be installed.

Two days after the card is swiped and three days before the last repayment date, you need to call 800988-8888 1 9 1 0 to apply for installment to customer service.

The installment rates are: 3 installments 6 installments 9 installments 12 installments 18 installments 24 installment rates are as follows:

The monthly handling fee for consumption transactions of RMB 500 or more is only;

The monthly handling fee of RMB 6,500 or above is only;

Above RMB12,500 (inclusive) The monthly handling fee is only.

Installments are debited from the card in monthly installments and repaid monthly, not necessarily by credit card, debit card.

Installment payment is a common payment method for modern people. Many times, we want to buy a product or enjoy a service, but we don't have enough funds for the time being, so we can use the installment payment method to transfer the payment pressure to a later period of time. There are many installment payment platforms on the market, but how can you choose the right one for you?

First of all, we need to determine the amount of funds we need, if you need a small amount of funds, you can choose some loan platforms with a lower amount. If you need more money, you can focus on platforms with higher loan amounts.

Secondly, we also need to take into account the number of installments we want to install, and most of the loan platforms on the market have an installment period of between 3 months and 3 years.

The most important point is that we need to choose some regular big brands, and the loan products launched by regular platforms will be more reliable and formal.

Du Xiaoman Finance will effectively implement the call of the state to support small and micro enterprises to tide over the difficulties, and its credit service brand has the money to spend to fully support the production and operation of small and micro enterprises, and Du Xiaoman Finance is the primary choice for most small and micro business owners when their capital turnover. It is reported that seventy percent of the credit users of Du Xiaoman Finance are small and micro business owners. Up to now, Du Xiaoman Finance has joined hands with dozens of financial partners to issue hundreds of billions of yuan in loans to small and micro business owners.

This is provided by Kangbo Finance, which focuses on the interpretation of financial hot events, the popularization of financial knowledge, adheres to professionalism, pursues fun, makes financial content that people can understand, and conveys financial value in a vivid and diverse way. Hope this helps.

Summary. According to the provisions of the Accounting Standards for Business Enterprises No. 4 - Fixed Assets, the purchase of fixed assets by an enterprise shall be initially measured according to the cost, but if the purchase price of the fixed assets exceeds the normal credit terms and is deferred in payment, which is essentially of a financing nature, the cost of the fixed assets shall be determined on the basis of the present value of the purchase price. The difference between the price actually paid and the present value of the purchase price shall be amortized using the effective interest rate method during the credit period, and the amortized amount shall be recognized as a financial expense during the credit period and included in the profit or loss for the current period, except that the amortization amount shall be included in the cost of fixed assets if it meets the conditions for capitalization of borrowing costs.

Installment payment, payment of a part at the time of purchase, accounting processing.

Dear, very happy to be able to your question, the words of this accounting entry are as follows: borrow: fixed assets (principal) unrecognized financing expenses (interest) credit: long-term payables (principal interest judgment).

According to the provisions of the Accounting Standards for Business Enterprises No. 4 - Fixed Assets, the purchase of fixed lease assets by an enterprise shall be initially measured according to the cost, but if the purchase price of the fixed assets exceeds the regular credit terms and conditions of the positive yard potato and the payment is deferred, the cost of the fixed assets shall be determined on the basis of the present value of the purchase price. The difference between the price actually paid and the present value of the purchase price shall be amortized using the effective interest rate method during the credit period, and the amortized amount shall be recognized as the financial expense of the late type during the credit period, except that the amortization amount shall be included in the cost of fixed assets if it meets the conditions for the capitalization of borrowing costs, and shall be recognized as the financial expense of the late type during the credit period and included in the profit or loss for the current period.

According to Article 4 of Accounting Standards for Business Enterprises No. 17 - Borrowing Costs Article 4 The borrowing costs incurred by an enterprise that can be directly attributed to the purchase, construction or production of assets that meet the conditions for capitalization shall be capitalized and included in the cost of relevant assets; Other borrowing costs shall be recognized as expenses according to the amount incurred when they are incurred and included in the profit or loss for the current period. Assets eligible for capitalization refer to assets such as fixed assets, investment real estate, and inventories that need to be purchased, constructed, or produced for a considerable period of time to reach a predetermined usable or marketable state.

Because the vehicle is put into use directly after purchase, the borrowing cost should be included in the period expense and not capitalized.

When a car is purchased, it is directly recorded at the present value, and the principal and interest repayment amount of each period is borrowed: fixed assets.

Input tax credit: long-term borrowings 146,000

Deposit 63000

When making each instalment.

Borrow: Long-term borrowing (principal).

Finance Charges (Interest).

Credit: Deposits.

In the end, the seller paid a total of 2 (1+1%) = 10,000 yuan.

Therefore, the average monthly payment should be 10,000 yuan.

Have fun.