借入：银行存款1500

信用：财务费用利益收入1500

当他的主会计师审查时，会计师王告诉他，他将对该条目进行一些更改，并将其更改为：

借入：银行存款1500

借用：财务费用收入1500

小李不明白他为什么需要改变这一点？ When school teachers teach accounting classes, they often say \”If you borrow, you will have a loan, and if you borrow, you will have equal loans.\”在这个条目中，两个都是借款人，那么您可以在哪里有贷方？为什么您需要在借方负数上获得利息收入？小李无法弄清楚，所以他向会计师王寻求建议。

会计师王告诉小李，这样做的原因有两个：

首先，它是使财务软件在获取数字方面更加准确，并且不会有遗漏。当金融软件自动生成报告时，财务费用帐户的数量是获取借方的数量。 If the financial expense-interest income is used as the creditor, it may lead to the incorrect number of the financial expense in the generated income statement or the certificate of automatic carryover loss. Of course, if the software sets the income statement formula to obtain the amount of the debit or the creditor, then the number can be obtained correctly when the debit or the creditor is set.

Secondly, when exporting data from financial software for analysis, it is easier to analyze the data by debiting the interest income to a negative number.

For example, when derive the financial expenses detailed account to count the financial expenses incurred during a specific period, you only need to look at the amount of the debit. The total amount of this period and the cumulative amount of this year are also accurate and complete, and you don’t need to look at the situation of the lender anymore.

For example, the following financial expense detailed account is the detailed account of the first-level financial expense account derived when the interest income is achieved by the lender.查看此详细帐户，您能否快速找到此期间产生的财务费用数量？今年的累计借方金额为6077448.9元，这与损益表中的财务费用不符。因为有一定的利息收入，并且当它用作贷方时，需要手动挑选出来。 6077448.90用于缩小利息收入以获取财务费用。 It is necessary to manually filter and search in the detailed account, because in the financial expenses, the situation of the lender is basically interest income.您可以快速找到利息和解收入，这并不需要太多时间。如果还有其他特殊情况，很难找到它。

如果这是财务支出的相关条目，则所有借方均为正面或负面。 The creditor is only used when carrying forward profit and loss.财务费用细节帐户如下：

在收听了会计师的解释后，小李考虑了它，需要消化它。他再次觉得会计确实是一个非常实用的主题。

朋友，您知道您在会计处理中知道哪些其他实用的操作方法？欢迎留言并进行交流。