笔者在实际工作中发现有些单位的财会人员对长期负债应计利息的核算,没按财会制度执行,影响了成本、利润数字的真实性,对企业的发展及利益相关者均不利,因此建议财会人员应严格执行财会制度:“长期负债的应计利息支出,筹建期间的,计入开办费;生产经营期间的,计入财务费用;清算期间的,计入清算损益。其中与购建固定资产或者无形资产有关的,在资产尚未交付使用或者虽已交付使用但尚未 In actual work, the author found that accounting and accounting of long-term debts accrued by some accounting and accounting personnel in the unit are not implemented according to the accounting system, which affects the authenticity of the cost and profit figures and is unfavorable to the development of the enterprise and the stakeholders. Therefore, Staff should strictly implement the accounting system: ”Long-term debt accrued interest expenses, preparatory period, included in the start-up fee; production and operation period, included in the financial costs; liquidation period, included in the liquidation of the profit and loss. Assets or intangible assets, the assets have not been delivered or have been delivered but not yet used