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有关教材对于未确认融资费用的摊销一般采用列表的形式,学生对其摊销额的计算总是难以理解和掌握。文章从贷款的角度解析每期未确认融资费用的摊销额与“长期应付款”、“未确认融资费用”两账户余额之间的关系,并基于前述分析运用T型账户辅助计算未确认融资费用的摊销额,这样更形象和直观,学生也容易理解和掌握,达到了很好的教学效果。
The textbook for unrecognized financing costs amortization generally use the form of a list, the calculation of its amortization of students is always difficult to understand and grasp. The article analyzes the relationship between the amortization of unrecognized financing expenses and the balance of two accounts “long-term payables ” and “unconfirmed financing costs ” from the perspective of loans. Based on the above analysis, T-accounts are used to assist Calculate the amortization of unrecognized financing costs, so more visual and intuitive, students are easy to understand and grasp, to achieve a very good teaching effect.