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关于贷款利息支出渠道,《上海会计》1992年第4期、第11期和1993年第5期,先后发表了《我国贷款利息支出渠道亟待改变》《也谈我国贷款利息支出渠道》《贷款利息支出渠道之我见》三篇文章,笔者认为1993年7月1日实施的《企业会计准则》已得到较好的解决。《企业会计准则》规定的会计政策是:除固定资产的借款利息,在固定资产尚未交付使用或者已投入使用但尚未办理竣工决算之前发生的,应计入固定资产价值中,其余不论其短期借款或长期借款的应计利息,按照权责发生制原则一律作为期间费用计入本期损益,列为“财务费用”。彻底改
Regarding the loan interest expense channel, Shanghai Accounting, No.4, No.11 of 1992 and No.5 of 1993, successively published the “Needs to Change the Loan Interest Expenditure Channel in China” and “Also Talk about the Loan Interest Expenditure Channel in China” and “Loan Interest”. In my opinion on the expenditure channels, the author believes that the “Enterprise Accounting Standards” implemented on July 1, 1993 has been better resolved. The accounting policy stipulated in the “Accounting Standards for Business Enterprises” is: In addition to the interest on borrowings of fixed assets, which shall have been included in the value of fixed assets before the fixed assets have been put into use or have been put into use but have not yet gone through the final accounts, the rest are irrespective of short-term loans. Or accrued interest on long-term loans, in accordance with the principle of accrual and accrual, shall be recorded as current expenses in the current period profit and loss, and shall be classified as “financial expenses”. Complete change