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jie kuan fei yong zhun ze zai da xing chuan bo jian zao qi ye de ying yong
Author(s): 
Pages: 69-70
Year: Issue:  12
Journal: Finance and Accounting Monthly

Keyword:  借款费用一般借款专门借款资本化;
Abstract: 大型船舶建造企业所建造的船舶基本上都是符合资本化条件的资产。本文通过举例,探讨了符合资本化条件的船舶在建造过程中所占用的资金来源顺序和借款费用在多项符合资本化条件资产之间的分配方式。
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