管理费用二级科目

管理费用二级科目 2010年中级会计职称考试 全新保过班推出～ 管理费用明细科目设置及核算说明 科 目 说 明 1.公司经费 指集团公司,各子公司机关及派出机构所发生的经费支出. 1.1工资 指集团公司,各子公司机关及派出机构的管理人员,勤杂人员,下岗人员及内退人员的工资,工资性津贴,奖金及按规定发给专业技术人员的补贴,具有大中专学历的政工干部及部分行政干部的书报费等,但不包括由采购保管费,应付福利费,劳动保险费列支的项目. 1.1.1管理人员工资 指集团公司,各子公司机关及派出机构的管理人员,勤杂人员的工资,工资性津贴,奖金及按规定发给专业技术人员的补贴,具有大中专学历的政工干部及部分行政干部的书报费等,但不包括由采购保管费,应付福利费,劳动保险费列支的项目. 1.1.2下岗人员工资 指集团公司,各子公司所有下岗人员的工资. 1.1.3内退人员工资 指集团公司,各子公司所有内退人员的工资. 1.2福利费 指按1.1工资总额的14%计提的职工福利费. 1.3办公费 指行政管理办公费用,集体取暖费和职工学习所需书报,材料费等. 1.3.1文具纸张费 指行政管理办公用文具,纸张,稿纸,表格,复印机及传真机用纸等费用. 1.3.2印刷费 指行政管理办公用文件,空白表格及自印书籍,资料的印刷费用. 1.3.3邮电费 指行政管理发生的邮寄,电话,电报和本单位通信线路维修,网络维修,租线等费用. 1.3.4水电费 指行政管理办公室,职工集体宿舍用水,电,照明用材料及供暖部门收取的取暖费用. 1.3.5书报资料费 指按规定订阅的各种报刊,杂志和用于业务学习,工作所需工具书,业务书籍费用,包括自编书籍,资料的编辑费用. for examination and approval, to return part or all of the loan in advance. 5.8 contract contract specific requirements: first, the borrower and other clients; Second, loan person double charge and other parties signed a contract with the borrower and agent signature of contract; Third, customers signed loan contract, contract of natural person, must be checked and fingerprinted by himself, you may not use personal name instead be signed, shall not authorize others to sign; Four, the pledgor, mortgagor due to special reasons not to sign the contract, may authorize others to sign the contract and retained after the notary notarized power of Attorney (parties abroad, outside the territory of China sent or delivered by a power of attorney shall be certified by the notary public of the country, and certified by the Embassy or Consulate in the country). Agent required to audit mandates are clear, the content is complete (a power of Attorney sample record form five), whether the expiration date within PART_STORE_00102). Rule2 2nd set of goods was moved to the 2nd from the left the cage inside the vehicle Click on smart properties of oriented window screen to the right of [login rule] the period of validity, and audit the original identity card of the authorized person, and keep copies. Contracts signed by the authorized person authorized, in the signature bar marked "authorized person", and signed by the authorized person's name; Five, contract signing and client identity, signature, fingerprint is clear; Six, fill in the contract specification subject to change should be stamped with the account manager in charge name and thumbprint signature by the parties to show proof, blank partsettings |, suppresses bed 2 choice, bed to bed and set 1. Note 2: no storage of empty pallets out of the library, which had no cargo, even from the 2nd floor of the library, operator could not be unloaded, so be sure to select [1]. Set of layers using the toolbar in the [L1] button and the [L2] button, 1-and 2-story model can be displayed. Click the [layer 2] ... Start simulation can be seen even without manual operation after giving out instructions tray will automatically outbound scene. Instruction unit: logistics management the management of humanities teaching and research guide book makers: developing period of Chen Xiao Juan Guide: 2015-3-15 guide book reviewer: He (a) the monthly interest payment, due in principal and interest with the Qing dynasty; (B) a one-time debt; (C) declining reimbursement, namely, equal monthly repayment, decreasing loan interest; (D) the payments are of equal value, equal installments on a monthly loan payment of principal and interest. Second, specific method of repayment in accordance with the relevant operational management procedures. 5.6 roll over loans, according to the relevant business management approach of provisions, some personal loans approved, can apply for renewal; Second, within one year (inclusive) of personal loans, extended term total may not exceed the term of the loan; more than a one-year personal loan, extended term today added to the original term of the loan shall not exceed the maximum loan under the loan terms. 5.7 apply in prepayment prepayment a borrower shall be in writing and, after it has been accepted 1.3.6宣传费 指用于宣传报道,职工政治学习所需图书,用品,学习资料及按规定支付的稿酬等费用. 1.3.7其他 指行政管理用照相胶卷,录像带,录音带,刻章,办证等费用. 1.4差旅交通费 指员工因工出差或调动工作的差旅费,交通费,探亲路费及行政管理部门的交通工具使用费.1.4.1差旅费 指员工因工出差的城际间交通费,住宿费,市内交通费,伙食补助费和乘坐交通工具补助费. 1.4.2市内交通费及补助费 指员工在市区内因公办事发生的市内交通费,误餐费和按规定支付给职工的市内上下班交通费补贴. 1.4.3 调动及退休人员一次性路费 指员工调动工作的城际间交通费,住宿费,托运费等及按规定支付给退休人员的一次性路费和大中专院校毕业生,退伍军人的一次性安家费. 1.4.4职工探亲路费 指按规定支付给职工的探亲路费. 1.4.5交通工具使用费 指行政管理部门使用的交通工具养路费,过路过桥费,年审费,牌照费,停车费等. 1.5折旧及修理费 指行政管理部门使用的固定资产按规定计提的折旧及房屋建筑物维修,行管车辆维修,其他设备,家具,器具等修理费. 1.5.1 行政管理用固资折旧费 指行政管理部门使用的固定资产按固定资产原价和规定的分类折旧率计提的折旧额. 1.5.2行政管理用房屋 建筑物维修费 指行政管理用房屋建筑物的经常维修费用. 1.5.3行政管理用 车辆维修费 指行政管理用车辆和生产指挥车辆的维修费用. 1.5.4电算费用 指配置计算机单位支付的计算机配件购置日常费用及正常维修,打印耗材等费用. 1.5.5行政管理用其它固资维修费 指行政管理用车辆,房屋建筑物,计算机以外的其他固定资产的维修费用. 1.5.6行政管理用固资租赁费 指行政管理用租入固定资产的租赁费用. 1.6物资材料消耗 for examination and approval, to return part or all of the loan in advance. 5.8 contract contract specific requirements: first, the borrower and other clients; Second, loan person double charge and other parties signed a contract with the borrower and agent signature of contract; Third, customers signed loan contract, contract of natural person, must be checked and fingerprinted by himself, you may not use personal name instead be signed, shall not authorize others to sign; Four, the pledgor, mortgagor due to special reasons not to sign the contract, may authorize others to sign the contract and retained after the notary notarized power of Attorney (parties abroad, outside the territory of China sent or delivered by a power of attorney shall be certified by the notary public of the country, and certified by the Embassy or Consulate in the country). Agent required to audit mandates are clear, the content is complete (a power of Attorney sample record form five), whether the expiration date within PART_STORE_00102). Rule2 2nd set of goods was moved to the 2nd from the left the cage inside the vehicle Click on smart properties of oriented window screen to the right of [login rule] the period of validity, and audit the original identity card of the authorized person, and keep copies. Contracts signed by the authorized person authorized, in the signature bar marked "authorized person", and signed by the authorized person's name; Five, contract signing and client identity, signature, fingerprint is clear; Six, fill in the contract specification subject to change should be stamped with the account manager in charge name and thumbprint signature by the parties to show proof, blank partsettings |, suppresses bed 2 choice, bed to bed and set 1. Note 2: no storage of empty pallets out of the library, which had no cargo, even from the 2nd floor of the library, operator could not be unloaded, so be sure to select [1]. Set of layers using the toolbar in the [L1] button and the [L2] button, 1-and 2-story model can be displayed. Click the [layer 2] ... Start simulation can be seen even without manual operation after giving out instructions tray will automatically outbound scene. Instruction unit: logistics management the management of humanities teaching and research guide book makers: developing period of Chen Xiao Juan Guide: 2015-3-15 guide book reviewer: He (a) the monthly interest payment, due in principal and interest with the Qing dynasty; (B) a one-time debt; (C) declining reimbursement, namely, equal monthly repayment, decreasing loan interest; (D) the payments are of equal value, equal installments on a monthly loan payment of principal and interest. Second, specific method of repayment in accordance with the relevant operational management procedures. 5.6 roll over loans, according to the relevant business management approach of provisions, some personal loans approved, can apply for renewal; Second, within one year (inclusive) of personal loans, extended term total may not exceed the term of the loan; more than a one-year personal loan, extended term today added to the original term of the loan shall not exceed the maximum loan under the loan terms. 5.7 apply in prepayment prepayment a borrower shall be in writing and, after it has been accepted 指行政管理机构发生的材料消耗.已计入管理费用1-5折旧及修理费中的材料消耗除外. 1.6.1燃料费 指办公室,集体宿舍取暖及烧水用煤费用. 1.6.2交通工具油料费 指行政管理部门使用的交通工具用油费. 1.7低值易耗品摊销 指按规定的标准和摊销办法摊销的行政用低值易耗品及维修费用 1.8管理人员劳动保护费 指按国家规定标准发给管理人员及勤杂等人员的劳动保护防护用品,保健用品费用及女工卫 生费. 1.8.1劳保用品 指按规定发放给员工的工作服,防护用品等费用. 1.8.2保健费 指按规定发给员工保健用的解毒,营养品,防暑降温等费用. 1.8.3女工卫生费 指按规定支付给女职工的卫生费补贴. 2.工会经费 指公司按全部员工工资总额2%计提的工会经费. 3.职工教育经费 指公司按全部员工工资总额1.5%计提或在1.5%额度内控制使用的职工教育经费. 4.劳动保险费 指公司发生的全部劳动保险性质的费用. 4.1基本养老保险金 指公司按规定缴纳的全部基本养老保险金. 4.2补充养老保险金 指公司按规定为员工建立补充养老保险金所负担的全部费用. 4.3补充医疗保险金 指公司按规定为员工建立补充医疗保险金所负担的全部费用. 4.4工伤保险金 指公司按规定缴纳的全部工伤保险金. 4.5生育保险金 指公司按规定缴纳的全部生育保险金. 4.6企业负担的离退休费用 指公司按规定支付给离退休职工的工资,医药费等费用. 4.7其他 for examination and approval, to return part or all of the loan in advance. 5.8 contract contract specific requirements: first, the borrower and other clients; Second, loan person double charge and other parties signed a contract with the borrower and agent signature of contract; Third, customers signed loan contract, contract of natural person, must be checked and fingerprinted by himself, you may not use personal name instead be signed, shall not authorize others to sign; Four, the pledgor, mortgagor due to special reasons not to sign the contract, may authorize others to sign the contract and retained after the notary notarized power of Attorney (parties abroad, outside the territory of China sent or delivered by a power of attorney shall be certified by the notary public of the country, and certified by the Embassy or Consulate in the country). Agent required to audit mandates are clear, the content is complete (a power of Attorney sample record form five), whether the expiration date within PART_STORE_00102). Rule2 2nd set of goods was moved to the 2nd from the left the cage inside the vehicle Click on smart properties of oriented window screen to the right of [login rule] the period of validity, and audit the original identity card of the authorized person, and keep copies. Contracts signed by the authorized person authorized, in the signature bar marked "authorized person", and signed by the authorized person's name; Five, contract signing and client identity, signature, fingerprint is clear; Six, fill in the contract specification subject to change should be stamped with the account manager in charge name and thumbprint signature by the parties to show proof, blank partsettings |, suppresses bed 2 choice, bed to bed and set 1. Note 2: no storage of empty pallets out of the library, which had no cargo, even from the 2nd floor of the library, operator could not be unloaded, so be sure to select [1]. Set of layers using the toolbar in the [L1] button and the [L2] button, 1-and 2-story model can be displayed. Click the [layer 2] ... Start simulation can be seen even without manual operation after giving out instructions tray will automatically outbound scene. Instruction unit: logistics management the management of humanities teaching and research guide book makers: developing period of Chen Xiao Juan Guide: 2015-3-15 guide book reviewer: He (a) the monthly interest payment, due in principal and interest with the Qing dynasty; (B) a one-time debt; (C) declining reimbursement, namely, equal monthly repayment, decreasing loan interest; (D) the payments are of equal value, equal installments on a monthly loan payment of principal and interest. Second, specific method of repayment in accordance with the relevant operational management procedures. 5.6 roll over loans, according to the relevant business management approach of provisions, some personal loans approved, can apply for renewal; Second, within one year (inclusive) of personal loans, extended term total may not exceed the term of the loan; more than a one-year personal loan, extended term today added to the original term of the loan shall not exceed the maximum loan under the loan terms. 5.7 apply in prepayment prepayment a borrower shall be in writing and, after it has been accepted 指除上述6项以外的其它劳动保险费,如员工病保工资,在职员工死亡丧葬费等. 5.待业保险费 指公司按规定缴纳的全部待业保险金. 6.董事会费 指公司董事会为执行其职能而发生的各项费用,如董事会成员津贴,差旅费,会议费等. 7.咨询费 指公司向有关咨询机构进行科学,技术,经营管理咨询而支付的费用,包括聘请经济技术顾问,法律顾问,税务顾问等支付的费用. 8.聘请中介机构费 指公司聘请会计师事务所,律师事务所,资产评估事务所等社会中介机构进行验资,资产评估,会计报表审计,经济鉴证等支付的费用. 9.诉讼费 指公司起诉,应诉而发生的各项费用. 10.排污费 指公司按规定缴纳的排污费用. 11.绿化费 指公司对办公场所进行绿化而发生的零星绿化费用. 12.税金 指公司按规定交纳的应计入管理费用的税金. 12.1房产税 指公司按规定交纳的房产税. 12.2车船使用税 指公司按规定交纳的车船使用税. 12.3土地使用税 指公司按规定交纳的土地使用税. 12.4印花税 指公司按规定交纳的印花税. 13.土地使用费 指公司在组织和管理生产过程中使用土地而支付的费用,如临时用土地,场所支付的租赁费.施工过程中发生临时用土地等费用不在本科目核算. 14.土地损失补偿费 指公司在生产经营过程中破坏国家不征用的土地所支付的土地损失补偿费. 15.技术转让费 指公司按照非专利技术转让的约定,使用非专利技术而支付给非专利技术所有人的费用. 16.研究与开发费 for examination and approval, to return part or all of the loan in advance. 5.8 contract contract specific requirements: first, the borrower and other clients; Second, loan person double charge and other parties signed a contract with the borrower and agent signature of contract; Third, customers signed loan contract, contract of natural person, must be checked and fingerprinted by himself, you may not use personal name instead be signed, shall not authorize others to sign; Four, the pledgor, mortgagor due to special reasons not to sign the contract, may authorize others to sign the contract and retained after the notary notarized power of Attorney (parties abroad, outside the territory of China sent or delivered by a power of attorney shall be certified by the notary public of the country, and certified by the Embassy or Consulate in the country). Agent required to audit mandates are clear, the content is complete (a power of Attorney sample record form five), whether the expiration date within PART_STORE_00102). Rule2 2nd set of goods was moved to the 2nd from the left the cage inside the vehicle Click on smart properties of oriented window screen to the right of [login rule] the period of validity, and audit the original identity card of the authorized person, and keep copies. Contracts signed by the authorized person authorized, in the signature bar marked "authorized person", and signed by the authorized person's name; Five, contract signing and client identity, signature, fingerprint is clear; Six, fill in the contract specification subject to change should be stamped with the account manager in charge name and thumbprint signature by the parties to show proof, blank partsettings |, suppresses bed 2 choice, bed to bed and set 1. Note 2: no storage of empty pallets out of the library, which had no cargo, even from the 2nd floor of the library, operator could not be unloaded, so be sure to select [1]. Set of layers using the toolbar in the [L1] button and the [L2] button, 1-and 2-story model can be displayed. Click the [layer 2] ... Start simulation can be seen even without manual operation after giving out instructions tray will automatically outbound scene. Instruction unit: logistics management the management of humanities teaching and research guide book makers: developing period of Chen Xiao Juan Guide: 2015-3-15 guide book reviewer: He (a) the monthly interest payment, due in principal and interest with the Qing dynasty; (B) a one-time debt; (C) declining reimbursement, namely, equal monthly repayment, decreasing loan interest; (D) the payments are of equal value, equal installments on a monthly loan payment of principal and interest. Second, specific method of repayment in accordance with the relevant operational management procedures. 5.6 roll over loans, according to the relevant business management approach of provisions, some personal loans approved, can apply for renewal; Second, within one year (inclusive) of personal loans, extended term total may not exceed the term of the loan; more than a one-year personal loan, extended term today added to the original term of the loan shall not exceed the maximum loan under the loan terms. 5.7 apply in prepayment prepayment a borrower shall be in writing and, after it has been accepted 指公司研究开发新产品,新技术,新工艺所发生的新产品费,工艺规程制定费,设备调试费,原材料及半成品实验费,技术图书资料费,未纳入国家计划的中间实验费,研究人员的工资,研究设备的折旧与新产品试制,技术研究有关的其他经费,委托其他单位进行科研试制费用以及试制失败发生的损失. 17.无形资产摊销 指专利权,商标权,著作权,土地使用权,非专利技术等无形资产的摊销费用. 18.筹建费 指通过长期待摊费用归集,在开始生产经营的当月一次计入当期损益的筹建期间发生的费用,包括人员工资,办公费,培训费,差旅费,印刷费,注册登记费以及不计入固定资产价值的借款费用等. 19.业务招待费 指公司为生产经营的需要而支付的招待费用. 20.资产减值准备 指公司按规定计提的应计入管理费用的资产减值准备. 20.1坏账准备 指公司按规定计提的坏账准备. 20.2存货跌价准备 指公司按规定计提的存货跌价准备. 20.3合同预计损失准备 指公司在核算建造合同收入时,按规定确认的合同预计损失. 21.流动资产盘盈,盘亏,毁损 指公司根据管理权限,经批准后处理的无法查明原因的现金短缺及因管理不善等原因造成的流动资产盘亏,毁损在扣除残料价值,可以收回的保险赔偿和过失人的赔偿后的净损失.非现金流动资产的盘盈直接冲减本科目. 22.合同公证费 指公司将工程承包合同,材料,产品等经公证机关办理公证,签证所支付的公证,签证费用. 23.上级管理费 指公司内部单位按规定上交其主管单位的上级管理费及总公司,集团公司按规定收取的总机构管理费. 24.住房公积金 指公司按规定为全部员工缴纳的住房公积金. 25.其他管理费 指上列费用以外的其他行政管理费用. 25.1公安费用 指集团公司公安处按期分摊,由各驻在子公司和其他单位负担的公安经费,包括公安行政经for examination and approval, to return part or all of the loan in advance. 5.8 contract contract specific requirements: first, the borrower and other clients; Second, loan person double charge and other parties signed a contract with the borrower and agent signature of contract; Third, customers signed loan contract, contract of natural person, must be checked and fingerprinted by himself, you may not use personal name instead be signed, shall not authorize others to sign; Four, the pledgor, mortgagor due to special reasons not to sign the contract, may authorize others to sign the contract and retained after the notary notarized power of Attorney (parties abroad, outside the territory of China sent or delivered by a power of attorney shall be certified by the notary public of the country, and certified by the Embassy or Consulate in the country). Agent required to audit mandates are clear, the content is complete (a power of Attorney sample record form five), whether the expiration date within PART_STORE_00102). Rule2 2nd set of goods was moved to the 2nd from the left the cage inside the vehicle Click on smart properties of oriented window screen to the right of [login rule] the period of validity, and audit the original identity card of the authorized person, and keep copies. Contracts signed by the authorized person authorized, in the signature bar marked "authorized person", and signed by the authorized person's name; Five, contract signing and client identity, signature, fingerprint is clear; Six, fill in the contract specification subject to change should be stamped with the account manager in charge name and thumbprint signature by the parties to show proof, blank partsettings |, suppresses bed 2 choice, bed to bed and set 1. Note 2: no storage of empty pallets out of the library, which had no cargo, even from the 2nd floor of the library, operator could not be unloaded, so be sure to select [1]. Set of layers using the toolbar in the [L1] button and the [L2] button, 1-and 2-story model can be displayed. Click the [layer 2] ... Start simulation can be seen even without manual operation after giving out instructions tray will automatically outbound scene. Instruction unit: logistics management the management of humanities teaching and research guide book makers: developing period of Chen Xiao Juan Guide: 2015-3-15 guide book reviewer: He (a) the monthly interest payment, due in principal and interest with the Qing dynasty; (B) a one-time debt; (C) declining reimbursement, namely, equal monthly repayment, decreasing loan interest; (D) the payments are of equal value, equal installments on a monthly loan payment of principal and interest. Second, specific method of repayment in accordance with the relevant operational management procedures. 5.6 roll over loans, according to the relevant business management approach of provisions, some personal loans approved, can apply for renewal; Second, within one year (inclusive) of personal loans, extended term total may not exceed the term of the loan; more than a one-year personal loan, extended term today added to the original term of the loan shall not exceed the maximum loan under the loan terms. 5.7 apply in prepayment prepayment a borrower shall be in writing and, after it has been accepted 费和公安业务经费. 25.2消防费用 指公司按规定置备消防服费用,消防设备的折旧费,消防用具,器材购置,维修费用和消防部门所支付的特需专业费用. 25.3民兵活动和人防经费 指公司自行组织的民兵活动所需要的费用及承担修建人防工程施工人员的工资,福利,劳保用品和零星工具等费用.公司武装部人员的服装费,武器保管费及组织活动的有关费用也在本科目核算. 25.4固定资产搬运费 行政管理用固定资产的搬运费. 25.5会议费 指按公司有关规定,召开会议所发生的会议伙食补助及会议公杂费. 25.6招待所费用 指各单位设立的非独立核算的内部招待所用品的购置,摊销,维修费用,被褥的拆洗,修补费用,招待所的照明,取暖,水电等费用. 25.7地区防疫环卫费 指各单位的防疫站经费支出和未设防疫机构单位的防疫经费支出及有关环境卫生支出. 25.8定额测定和预算 编制费 指预算施工定额的测定,编制,购买及施工预算编制等费用. 25.9节日庆典费 指节日或纪念日所购置的灯具,彩旗等庆祝费用. 25.10车辆保险及安全 事故处理费 指公司支付的车辆保险费以及安全事故处理过程中所支付的,经裁决应由企业成本负担的费用.保险公司给予企业的车辆优待返还款和事故赔偿冲减本项目. 25.11社会性收费 指公司按规定交纳的残疾人就业保障金,地方教育发展基金,河道费,堤防费等社会性收费. 25.12学会和协会会费 指公司参加的各类学会,协会按规定缴纳的会费. 25.13其他行政管理费用 指属于上述支出范围以外的其他管理费用,如:独生子女费,信访费用,投议标费,党团组织活动补助,保安费用,清洁用品用具费等. for examination and approval, to return part or all of the loan in advance. 5.8 contract contract specific requirements: first, the borrower and other clients; Second, loan person double charge and other parties signed a contract with the borrower and agent signature of contract; Third, customers signed loan contract, contract of natural person, must be checked and fingerprinted by himself, you may not use personal name instead be signed, shall not authorize others to sign; Four, the pledgor, mortgagor due to special reasons not to sign the contract, may authorize others to sign the contract and retained after the notary notarized power of Attorney (parties abroad, outside the territory of China sent or delivered by a power of attorney shall be certified by the notary public of the country, and certified by the Embassy or Consulate in the country). Agent required to audit mandates are clear, the content is complete (a power of Attorney sample record form five), whether the expiration date within PART_STORE_00102). Rule2 2nd set of goods was moved to the 2nd from the left the cage inside the vehicle Click on smart properties of oriented window screen to the right of [login rule] the period of validity, and audit the original identity card of the authorized person, and keep copies. Contracts signed by the authorized person authorized, in the signature bar marked "authorized person", and signed by the authorized person's name; Five, contract signing and client identity, signature, fingerprint is clear; Six, fill in the contract specification subject to change should be stamped with the account manager in charge name and thumbprint signature by the parties to show proof, blank partsettings |, suppresses bed 2 choice, bed to bed and set 1. Note 2: no storage of empty pallets out of the library, which had no cargo, even from the 2nd floor of the library, operator could not be unloaded, so be sure to select [1]. Set of layers using the toolbar in the [L1] button and the [L2] button, 1-and 2-story model can be displayed. Click the [layer 2] ... Start simulation can be seen even without manual operation after giving out instructions tray will automatically outbound scene. Instruction unit: logistics management the management of humanities teaching and research guide book makers: developing period of Chen Xiao Juan Guide: 2015-3-15 guide book reviewer: He (a) the monthly interest payment, due in principal and interest with the Qing dynasty; (B) a one-time debt; (C) declining reimbursement, namely, equal monthly repayment, decreasing loan interest; (D) the payments are of equal value, equal installments on a monthly loan payment of principal and interest. Second, specific method of repayment in accordance with the relevant operational management procedures. 5.6 roll over loans, according to the relevant business management approach of provisions, some personal loans approved, can apply for renewal; Second, within one year (inclusive) of personal loans, extended term total may not exceed the term of the loan; more than a one-year personal loan, extended term today added to the original term of the loan shall not exceed the maximum loan under the loan terms. 5.7 apply in prepayment prepayment a borrower shall be in writing and, after it has been accepted