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ke shi hua jie kuan mian ban fa xia fu za jie kuan li xi de zhang wu chu li
Author(s): 
Pages: 56-60
Year: Issue:  7
Journal: Finance and Accounting Monthly

Keyword:  可视化借款面板面密度资本化费用化;
Abstract: 本文针对复杂借款利息账务处理中目标不清、约束众多、公式复杂、过程零碎等一系列问题,描述了复杂借款利息账务处理的双重目标;在定义"借款面板"新概念的基础上,讨论了与复杂借款利息资本化、费用化的金额计算相联系的借款面板分类、可视化规则及其物理经济性质;展示了该方法在典型复杂利息处理案例中的有效应用。结果表明,相比传统的公式、表格计算,可视化借款面板法具有系统、普适、直观、易于理解和操作等优点。
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