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[答]工业企业专用借款的利息支出有三种情况: 一、小型技措借款、轻纺工业技措借款等专用借款的利息支出,规定由生产成本负担,记入企业管理费。用这些借款进行的专项工程成本中(即“专项工程支出”科目内),不包括上项利息支出,工程完工交付使用,也不计入固定资产的价值。二、更新改造借款、大修理借款等专用借款的利息支出,规定由更新改造资金、大修理基金等专用基金开支,应冲减这些专用基金。用这些借款进行的专项工程成本中(即“专项工程支出”科目内),也不包括利息支出,工程完工交付使用,也不计入固定资产的价值。三、其余规定由增加的利润等支付的专用借款利息支出,发生利息支出时,应记入“专项工程支出”科目,但工程完工交付使用时,此项利息支出不计入固定资产的价值。
[A] There are three kinds of interest expenses for special-purpose loans of industrial enterprises: 1. Interest expenses of special-purpose loans such as small-sized technical measures loans and light-industry technical measures loans, which are stipulated by the production cost burden and recorded in enterprise management fees. The special project cost (ie “special project expenditure ” subject) carried out by these borrowings does not include the interest expense of the above item, and the project is completed and delivered for use, nor is it included in the value of fixed assets. II. Renewing and reforming borrowings and overhauling the interest expenses of special loans such as borrowings stipulates that such special-purpose funds should be offset against the expenditures for the renovation and reconstruction of funds and overhaul of special-purpose funds such as funds. The special project cost (ie “special project expenditure ” subject) carried out by these borrowings does not include interest expenses, and the project is completed and delivered for use, nor is it included in the value of fixed assets. Third, the rest of the provisions by the increase in profits and other special loans paid interest expenses, the occurrence of interest expenses, should be credited “special project expenditure ” subjects, but the project completed and delivered, the interest expense is not included in the fixed assets value.