举债办企业,是西方各国企业界常用的办法。在我国举办中外合资经营的企业中,目前也不乏其例。合资企业的基建借款及其利息的会计处理,在财政部发布的中外合资企业会计制度中已有规定。本文拟结合实例,就分期支用、分期偿还的基建借款,说明有关的会计处理方法。 Debt-making enterprises, is commonly used approach in western countries business. There are also many examples of enterprises that hold joint ventures in China. The accounting treatment of capital construction loans and interest of joint ventures has been stipulated in the accounting system of Sino-foreign joint ventures promulgated by the Ministry of Finance. This article intends to combine examples, on the installments, installments of infrastructure loans, explain the relevant accounting methods.