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jie kuan fei yong zi ben hua hui ji he suan zai si kao
Author(s): 
Pages: 13-14
Year: Issue:  7
Journal: Finance and Accounting Monthly

Keyword:  借款费用资本化专门借款资本化条件利息费用现行会计准则借款利息加权平均投资损失应收利息可使用状态;
Abstract: <正>一、专门借款利息资本化的会计处理现行会计准则规定:为购建或者生产符合资本化条件的资产而借入专门借款的,应当以专门借款当期实际发生的利息费用,减去将尚未动用的借款资金存入银行取得的利息收
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