近年来,宇通、金龙、安凯等客车厂商分别与光大银行、招商银行等开展金融合作,客车法人按揭贷款业务得到了迅速发展。那么,该如何对客车法人按揭贷款业务进行会计处理呢?客车法人按揭业务的会计处理主要涉及如何确定固定资产的价值,以及借款费用资本化等问题。由于会计准则未明确说明按揭业务会计处理的方法,需要会计人员运用会计准则进行判断并处 In recent years, the bus manufacturers such as Yutong, Jinlong and Ankai have carried out financial cooperation with China Everbright Bank and China Merchants Bank respectively. The mortgage loan business of bus corporations has been rapidly developed. So, how to deal with the passenger car corporate mortgage loan business accounting? Bus corporate mortgage business accounting mainly involves how to determine the value of fixed assets, and capitalization of borrowing costs and other issues. As the accounting standards did not specify the method of accounting for mortgage business, accounting personnel need to use accounting standards to determine and