利息费用支出的会计处理与披露一直是各国会计界研究和争论的焦点问题之一。笔者就借款利息支出在现金流量表中的披露问题谈点个人看法。1.我国关于借款利息支出在现金流量表中披露的规定。借款利息支出可以分为两部分:一部分是企业为日常经营需要发生的一般性借款所支出的利息 The accounting treatment and disclosure of interest expenses have been one of the most important issues in the research and debate of accounting circles in various countries. The author on the loan interest payments in the cash flow statement on the disclosure of personal point of view. 1. China’s loan interest on the disclosure of cash flow statement requirements. The loan interest expense can be divided into two parts: one is the interest that the enterprise pays for the general borrowing needed for daily operation