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随着社会的发展,现代人类已经步入经济时代,而在市场经济条件下,对于企业的生存和发展来说,资金就是生命源泉。随着资金的需求量在不断加大,资金的来源方式也越来越多样化,除了像以往利用权益性资金,现在的很多企业都会利用借款方式来进行资金的筹措,而这也成为了一种普遍的方式,而企业的会计准则中对于借款费用也进行了进一步的规范,其中包括借款费用的确认、计量等,使得某些企业利用借款费用资本化来增加其资产价值和企业的盈利水平的现象大幅减少,这种规范也使得企业的会计信息变得更加可靠。在本文中,首先介绍了现行借款费用准则的相关规定,然后对借款费用资本化的问题提出了一些自己的见解,并提出了一些解决措施。
With the development of society, modern mankind has entered the economic era. Under the condition of market economy, capital is the source of life for the survival and development of enterprises. As the demand for funds continues to increase, the sources of funds are diversified. Apart from the use of equity funds as in the past, many enterprises now use the borrowing method to raise funds. This has also become a And the corporate accounting standards for borrowing costs have also been further regulated, including the recognition of borrowing costs, measurement, etc., so that some companies use the capitalization of borrowing costs to increase its asset value and the level of corporate profits A substantial reduction in the phenomenon, this specification also makes the accounting information of enterprises become more reliable. In this paper, the author introduces the relevant provisions of the current loan cost guidelines, and then puts forward some opinions on the capitalization of borrowing costs and puts forward some solutions.