贷款佣金记什么科目？

中文

贷款佣金是金融机构在发放贷款时向借款人收取的费用，属于贷款业务中的一项重要收入。在会计处理上，贷款佣金一般记入“财务费用”科目下的“手续费及佣金收入”子科目。这一科目的设置旨在准确反映金融机构在贷款业务中产生的各项费用与收入，为企业的财务管理和决策提供有力支持。

具体来说，当金融机构成功发放一笔贷款并收取了相应的佣金时，会计人员会将这笔佣金记入“手续费及佣金收入”子科目，同时增加该科目的贷方余额。相应地，在企业的利润表中，这笔收入会被列为营业收入的一部分，为企业带来经济利益的流入。

值得注意的是，贷款佣金的会计处理应遵循相关会计准则和法规，确保财务信息的真实、准确和合规。此外，金融机构在收取贷款佣金时，还需遵守相关监管要求，确保收费合理、透明，保护消费者权益。

英文

Loan commission is a fee charged by financial institutions to borrowers when granting loans, which is an important income in the loan business. In accounting treatment, loan commission is generally recorded under the sub-account of "Handling Fees and Commission Income" in the "Financial Expenses" category. The establishment of this account aims to accurately reflect various expenses and incomes generated by financial institutions in their loan business, providing strong support for corporate financial management and decision-making.

Specifically, when a financial institution successfully grants a loan and collects the corresponding commission, accounting personnel will record this commission under the sub-account of "Handling Fees and Commission Income," simultaneously increasing the credit balance of this account. Correspondingly, in the company's profit statement, this income will be listed as part of operating income, bringing economic benefits to the enterprise.

It is worth noting that the accounting treatment of loan commission should follow relevant accounting standards and regulations to ensure the authenticity, accuracy, and compliance of financial information. In addition, when collecting loan commission, financial institutions are also required to comply with relevant regulatory requirements, ensuring reasonable and transparent fees and protecting consumer rights.