| 浅析企业借款费用的账务处理 |
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| 引用本文： | 李娟.浅析企业借款费用的账务处理[J].番禺职业技术学院学报,2005,4(4):9-10. |
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| 作者姓名： | 李娟 |
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| 作者单位： | 番禺职业技术学院,财经系,广东,广州,511483 |
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| 摘 要： | 企业借款的期限、金额、用途等由于各种原因,都不尽相同.对于如何正确确认和计量企业的资产和费用以及正确衡量企业的财务状况与经营业绩,都会由于借款费用的确认、借款费用金额的确定、借款费用时点的确定等借款费用处理方法的不同而不同.
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| 关 键 词： | 借款费用 财务处理 资本化 费用化 |
| 文章编号： | 1672-0997（2005）04-0009-02 |
| 收稿时间： | 2005-06-20 |
| 修稿时间： | 2005年6月20日 |
On the Bookkeeping of the Enterprise Charges |
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| LI Juan.On the Bookkeeping of the Enterprise Charges[J].Journal of Panyu Polytechnic,2005,4(4):9-10. |
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| Authors: | LI Juan |
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| Abstract: | Among the various resources of working capital for a business, loan is the chief means of acquiring the capital. The maturity, the amount and the use of loans vary from business to business due to various reasons. Different methods of identifying the loan charges, confirming the amount or timing of tile loan charges make it different as to correctly confirm and calculate the assets and loans and to -correctly assess the financing status of the business and its managing achievement. |
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| Keywords: | bookkeeping loan charge capitalization expenditure |
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