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qi ye hui ji zhun ze di hao jie kuan fei yong zi ben hua
Pages: 48
Year: Issue:  10
Journal: Finance & Accounting for Communications

Keyword:  借款费用企业会计准则资本化生产资产借入资金固定资产当期损益会计报表附注交付使用会计核算;
Abstract: 企业会计准则第×号─—借款费用资本化引言1.本准则涉及借款费用资本化的会计核算。定义2.本准则使用的下列术语的定义为:(1)借款费用,指企业因借入资金而发生的有关费用,包括:①因借入资金而发生的利息(包括因发行债券而产生的折价或溢价的摊销):②与外币...
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