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dui yu ti li xi hui ji chu li de jian yi
Author(s): 
Pages: 44
Year: Issue:  4
Journal: Finance and Accounting Monthly

Keyword:  预提借款利息会计制度规定现行企业明细科目财务费用贷款单位收支情况其他应付款外部审计;
Abstract: 按现行企业会计制度规定,企业预提和支付借款利息时,均通过“预提费用———借款利息”明细科目反映。这样,不便于企业对借款利息预提与支付的核算,也不便于内部审计部门和外部审计单位对企业财务费用和利息收支情况的审计。在实际工作中,企业一般在月末按照借款合同约定?..
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