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jian she dan wei cun kuan li xi shou ru he suan zhi wo jian
Author(s): 
Pages: 77
Year: Issue:  31
Journal: Finance and Accounting Monthly

Keyword:  收入核算现金折扣建设单位汇兑损益筹资费用单位存款科目核算财务费用存款利息利息支出;
Abstract: <正>一、建设单位存款利息收入会计处理的现有规定会计准则中关于存款利息收入有如下规定:"财务费用"科目核算企业为筹集生产经营所需资金等而发生的筹资费用,包括利息支出(减利息收入)、汇兑损益以及相关的手续费、企业发生的现金折扣或收到的现金折扣等。为购建或生产
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