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长期应付款在资产负债表日列报存在划分到流动负债的情况,当存在未确认融资费用的情况下,其金额的确定直接影响报表使用者的决策,如何确定金额才能更准确反映资产负债表日的财务状况,才能为报表使用者提供更准确的决策依据,本文举例说明现行的计算方法存在的弊端及以实际利率法折现到资产负债表日的摊余成本来划分流动负债和非流动负债的探讨。
Long-term payables are presented as current liabilities classified as current liabilities at the balance sheet date. In the case of unrecognized financing costs, the determination of the amount directly affects the decision-making by the reporting user. How to determine the amount can accurately reflect the balance sheet Day financial status in order to provide a more accurate basis for the decision-making users of the report, this article illustrates the shortcomings of the existing calculation methods and the actual interest rate method of discounted to the balance sheet date the amortized cost of dividing current liabilities and non-current Discussion of liabilities.