A.會(huì)計(jì)分錄:借:XX存款利息支出-XX存款利息支出戶 貸:XX單位活期存款—XX單位存款戶 或:現(xiàn)金—業(yè)務(wù)現(xiàn)金—本機(jī)構(gòu)業(yè)務(wù)現(xiàn)金戶 或:XX科目—XX戶
B.會(huì)計(jì)分錄:借:應(yīng)付存款利息—應(yīng)付單位XX存款利息—應(yīng)付單位XX存款利息戶 貸:XX單位活期存款—XX單位存款戶
C.利息憑證回單加蓋“業(yè)務(wù)公章”交客戶
D.利息憑證回單加蓋“辦訖章”交客戶