摘要
借款费用的资本化在日常会计实务中的处理应以国家法律、财经法规为准绳,结合企业自身的情况,遵循实质重于形式的原则,适当简化处理,尽量提高核算数据的准确性。将借款费用资本化还是费用化,如果会计处理不恰当,将会直接影响到企业财务状况反映的真实性。本文主要就新旧会计准则中借款费用的差异进行比较分析并提出相应的建议。
The capitalization of borrowing costs in the daily accounting practice should take laws and regualtions as criterion; its process should be simplified properly and the accuracy of its accounting data should be by taking the condition of the enterprise into account and following the principle of substance over form. Whether borrowing costs are capitalized or recognized as costs, any improper accounting treatment will directly affect the factuality of financial status of enterprises. This article compared and analyzed the difference in borrowing costs between new and old Accounting Standard, and put forward corresponding suggestions.
出处
《广西财经学院学报》
2008年第2期73-75,共3页
Journal of Guangxi University of Finance and Economics
关键词
借款费用
差异比较
资本化
当期损益
borrowing costs
difference comparison
capitalization
profit and loss of the current period
