| 也谈借款费用的会计处理 |
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| 引用本文： | 郑丹. 也谈借款费用的会计处理[J]. 福建教育学院学报, 2005, 6(7): 38-40 |
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| 作者姓名： | 郑丹 |
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| 作者单位： | 福建瑞多丰贸易发展有限责任公司,福建,福州,350001 |
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| 摘 要： | 财政部于2001年颁布了《企业会计准则——借款费用》。为了加深对该准则的准确理解,本文对借款费用新准则与行业会计制度、借款费用新准则与美国的相关准则等进行了比较。
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| 关 键 词： | 借款费用 会计处理 比较 |
| 修稿时间： | 2005-05-15 |
Also on the Accounting Management of Loan Cost |
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| ZHENG Dan. Also on the Accounting Management of Loan Cost[J]. Journal of Fujian Education Institute, 2005, 6(7): 38-40 |
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| Authors: | ZHENG Dan |
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| Abstract: | The Ministry of Finance promulgated the Accounting Norms for Enterprises -Loan Cost in the year 2001. In order for people to deepen the understanding of these norms, this essay makes a comparison between the new accounting norms for loan cost and the professional accounting systems, and between the new accounting norms for loan cost and similar norms in the United States. |
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| Keywords: | loan cost accounting management comparison |
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