Discussion on calculation method of loan capitalization;
借款费用资本化额计算方法探讨
Borrowing costs on the issue of capital;
借款费用资本化问题探讨
On the influence of old new accounting postulates to borrowing costs capitalization;
试析新旧会计准则对借款费用资本化的影响
A Discussion on Accounting Confirmation and Quantification in Borrowing Costs;
试论借款费用的会计确认与计量
The formulation of "Enterprise accountant criterion——Loan expense"is essential to standard the accountant process of enterprise loan expense.
《企业会计准则——借款费用》的制定对于规范企业借款费用的会计处理具有重要意义。
In order for people to deepen the understanding of these norms, this essay makes a comparison between the new accounting norms for loan cost and the professional accounting systems, and between the new accounting norms for loan cost and similar norms in the United States.
财政部于2001年颁布了《企业会计准则——借款费用》。
This pape makes a concrete comparison between our country s loan cost principles and international loan cost principles, the stressed points are put on the accounting methods of loan cost and the confirming process of capitalization.
借款费用是企业会计核算的一个重要组成部分。
Because of malpractice at loan cost capital,loan cost must be costed or increased.
借款费用资本化存在种种弊端 ,因此 ,借款费用宜费用化或递延化。
Borrowing cost
借款费用,借款成本
Accounting Treatment for Borrowing Expenseof Fixed Assets Special Borrowing;
固定资产专门借款的借款费用的会计处理
Applying Excel to Calculate the Captalization Amount of Loan Expenses;
利用Excel计算借款费用资本化金额
Briefly on The Accounting Principles in Enterprises - Lending Cost;
浅议《企业会计准则——借款费用》
The Main Changs and Effects of the New Loan Expenses Standard;
新借款费用准则的主要变化及其应用效果
On the Using of Conservatism Principle in the Recording of Loan Fee;
试论稳健性原则在借款费用核算中的应用
Exploration on Checking and Capitalization of Capital Construction Loans in Colleges;
高等学校基建借款费用的核算及其资本化探讨
The Analysis of Teaching Content on "Accounting Standards No 17 for Enterprises-Borrowing Costs";
《企业会计准则17号——借款费用》的教学内容探析
New accountant criterion-cost of borrowing to real estateenterprise s influence;
新会计准则中借款费用对房地产企业的影响
On the influence of old new accounting postulates to borrowing costs capitalization;
试析新旧会计准则对借款费用资本化的影响
Changes of Loan Expenses in Enterprise New Accounting Standard;
企业新会计准则关于借款费用的变化解析
Discussion on the Audit on the Borrowing Cost Capitalization for Fixed Asset Investment;
浅议固定资产投资借款费用资本化审计
Effects of Borrowing Costs in the New Corporate Accounting standards on Companies;
新企业会计准则——借款费用对企业的影响
Expenses of Borrowed Funds Using for Investment in Enterprises under the New Tax Policies and the Old Ones;
投资借款费用在新旧税收政策下的比较和思考
The International Comparison and Recognition of "Enterprise Accountant Criterion--Loan Expense";
《企业会计准则——借款费用》的国际比较与认识
Problem Existing in Accounting the Capitalization of Borrowing Expenses;
关于借款费用资本化会计处理存在的两个问题
The Time Amount of the Capitalization of Loan Expenses and the Accounting Example;
借款费用资本化时间金额确认及会计处理范例
A Discussion of Profit Management by Means of Borrowing Costs under New Accounting Standard
新准则下对存在借款费用公司盈余管理的讨论