生活视角解两“未”  

Interpretation of Accounts “Unrecognized financing Charge” and “Unrealized Finance Incomes” with the Example of Life

作　　者：赵丽丽[1] 

机构地区：[1]山东商业职业技术学院,山东济南250103

出　　处：《山东商业职业技术学院学报》2014年第3期27-29,共3页Journal of Shandong Institute of Commerce and Technology

摘　　要："未确认融资费用"、"未实现融资收益"两账户的性质判定和运用是财务会计教学中的难点之一。以大家熟知的生活小例切入,对两"未"进行解说。What account types ＂unrecognized financing charge＂ ＆ ＂unrealized finance incomes＂ will belong to？ How to use them？ They are one of the difficulties in accounting teaching. This article explains them by using examples in real life.

关 键 词：生活视角 未确认融资费用 未实现融资收益 账户性质 

分 类 号：F230[经济管理—会计学]