专用借款费用会计处理改进

发布时间：2018-05-20 03:17

  本文选题：专用 + 借款　； 参考：《财会通讯》2013年10期

【摘要】：正借款费用指的是企业在资金借贷中所付出的金额,它所包括的内容涉及到很多方面,如借贷款项的利息、辅助的费用或者溢价的摊销以及在兑换外币的过程中所发生的汇率转化而导致的差额等。1999年9月,我国完成了《企业会计准则———借款费用》并进行颁布和使用。该准则的颁布有助于进一步规范专用款的使用,对专用款的计算等做了明确的规定,在一定程度上提高了会计行业信
[Abstract]:Positive borrowing costs refer to the amount of money paid by an enterprise in borrowing and borrowing, which covers many aspects, such as interest on loans. The amortization of supplementary charges or premiums and the difference caused by exchange rate conversion in the process of exchange of foreign currencies. In September 1999, China completed the Accounting Standards for Enterprises-borrowing costs and issued and used them. The promulgation of this standard is helpful to further standardize the use of special funds, and makes clear provisions on the calculation of special funds, which to a certain extent improves the accounting profession letter.
【作者单位】： 武汉理工大学管理学院;
【分类号】：F233
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本文编号：1912955