本文選題：專用 + 借款��； 參考：《財(cái)會通訊》2013年10期

【摘要】：正借款費(fèi)用指的是企業(yè)在資金借貸中所付出的金額,它所包括的內(nèi)容涉及到很多方面,如借貸款項(xiàng)的利息、輔助的費(fèi)用或者溢價的攤銷以及在兌換外幣的過程中所發(fā)生的匯率轉(zhuǎn)化而導(dǎo)致的差額等。1999年9月,我國完成了《企業(yè)會計(jì)準(zhǔn)則———借款費(fèi)用》并進(jìn)行頒布和使用。該準(zhǔn)則的頒布有助于進(jìn)一步規(guī)范專用款的使用,對專用款的計(jì)算等做了明確的規(guī)定,在一定程度上提高了會計(jì)行業(yè)信
[Abstract]:Positive borrowing costs refer to the amount of money paid by an enterprise in borrowing and borrowing, which covers many aspects, such as interest on loans. The amortization of supplementary charges or premiums and the difference caused by exchange rate conversion in the process of exchange of foreign currencies. In September 1999, China completed the Accounting Standards for Enterprises-borrowing costs and issued and used them. The promulgation of this standard is helpful to further standardize the use of special funds, and makes clear provisions on the calculation of special funds, which to a certain extent improves the accounting profession letter.
【作者單位】： 武漢理工大學(xué)管理學(xué)院;
【分類號】：F233
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本文編號：1912955