伴随着我国经济的快速发展,企业经营的理念也跟着不断转变。企业不再是只靠自有资金这一种资金筹集方式,很多的企业都已经学会了借用别人的资金进行生产经营,也就产生了各种借款费用的处理问题。 With the rapid economic development in China, the concept of business management has also been changing. Enterprises no longer rely solely on their own funds, a way of raising funds. Many enterprises have learned to borrow other people’s funds for production and operation, and various borrowing costs have also been incurred.