新旧准则下借款费用处理的比较  

Contrast of Handling the Loan Costs between the Old & New Accounting Criteria

作　　者：陈勇华[1] 

机构地区：[1]九江职业大学经管学院,江西九江332000

出　　处：《南昌高专学报》2009年第5期14-15,共2页Journal of Nanchang Junior College

摘　　要：2006年2月25日财政部颁布了《企业会计准则》,标志着与国际惯例趋同的中国会计准则体系正式建立,这使会计信息更能准确、客观地反映越来越复杂的经济业务。本文就新旧准则下借款费用的账务处理差异进行了探讨。The author of this paper has discussed how to handle different loan costs between the new and old accounting criteria because the promulgation of Enterprise Accounting Criteria by the Ministry of Finance on Feb.25, 2006, marked the establishment of the Chinese accounting norms, tends to function the same with the international ones, with data reflecting economic business more exactly and objectively.

关 键 词：借款费用 资本化 专门借款 一般借款 

分 类 号：F231[经济管理—会计学]