我国“财务费用”科目核算内容繁多,一些关键财务数据难以获得,在一定程度上影响了相关财务指标的准确计算,也给实务操作带来诸多不便。本文针对现行财务费用科目核算存在的一系列问题,提出了初步的解决办法。 China’s “financial expenses ” subject accounts a wide range of content, some of the key financial data is difficult to obtain, to a certain extent, affected the accurate calculation of related financial indicators, but also to the practical operation of a lot of inconvenience. In this paper, aiming at a series of problems existed in the accounting of the current financial expenses, a preliminary solution is put forward.