２００１年我国进行了住房制度改革，然而对改革后的房改收入专户利息如何核算却无明确要求。实务核算中很多企业将房改收入专户利息冲减财务费用，但笔者认为此种会计处理欠妥。１．财务费用作为期间费用，直接计入企业当期经营损益，是指企业为从事生产经营所需资金等而发生? In 2001, China carried out the reform of the housing system. However, there is no clear requirement on how to calculate the interest of the post-reform real estate income account. In practice, many enterprises charge the interest of the special account for real estate reform against the financial expenses, but I think such accounting treatment is not proper. 1. Financial expenses as expenses during the period, directly included in the current operating loss and profits of the enterprise, refers to the enterprises engaged in production and operation of the funds needed to happen?