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世界上,各国对于借款购建固定资产的利息,在会计处理上方法不尽一致。有的计入固定资产原始成本,有的作为递延费用或财务费用列支。我国《企业会计准则》第三十条规定,“固定资产应当按取得的实际成本入帐,在固定资产尚未交付使用或者已投入使用但尚未办理竣工决算之前发生的固定资产借款利息和有关费用以及外币借款的汇兑差额,应当计入固定资产价值:在此后发生的借款利息和有关费用及外币借款的汇兑差额应当计入当期损益。”这里所说的购建固定资产借款利息等筹资方面的成本摊配强调移交使用和竣工决算验收。如果不办理竣工决算验收,其利息等费用就得摊进购建成本。实际上,一个比较大的技术改造项目,其竣工决算验
In the world, the methods used by all countries in accounting for the interest on fixed assets purchased and borrowed are not the same. Some included in the original cost of fixed assets, some as deferred charges or financial expenses. Article 30 of the Accounting Standards for Business Enterprises stipulates that “fixed assets shall be recorded at the actual cost of acquisition, interest and interest of fixed assets borrowed before the fixed assets have been delivered or used but have not yet completed the final accounts And the exchange difference of foreign currency borrowings shall be included in the value of fixed assets: the interest on borrowings and relevant expenses incurred thereafter and the exchange difference of foreign currency borrowings shall be recorded in the current profit and loss. ”" The financing aspects of purchasing and building fixed assets such as borrowing mentioned here The cost of tapping emphasizes the transfer of use and final accounts acceptance. If you do not apply for final accounts acceptance, the interest and other costs have to be amortized into the purchase and construction costs. In fact, a relatively large technological transformation project, its final check