《借款费用》准则的超载  

On the Overloading of the Regulations in Cost of Borrowing

作　　者：石银平[1] 黄国良[1] 

机构地区：[1]中国矿业大学管理学院,江苏徐州221008

出　　处：《河北理工大学学报（社会科学版）》2007年第1期62-63,共2页Journal of Hebei Polytechnic University:Social Science Edition

摘　　要：通过列举国际公认的会计准则超载的表现,来说明我国会计准则中《借款费用》准则超载的一些表现,并提出了改进建议,同时指明了如何防范会计准则超载。The adoption of internationally accepted accounting standards cited overloading performance to try to explain China＇ s ＂cost of borrowing＂ some of the performance accounting standards overloading, and made recommendations for theimprovement, and identifies ways to prevent overloading of accounting standards.

关 键 词：准则超载 资本化期 费用资本化 

分 类 号：F230[经济管理—会计学]