1.贷款利息挂账长期待摊费用。长期待摊费用,又称递延资产,是指企业已经支出但摊销期限在一年以上(不含一年)的各项费用,包括固定资产大修费的支出、租入固定资产的改良支出等。《企业会计制度》(以下简称《制度》)明确规定,应当由本期负担的借款利息、租金等,不得作为长期待摊费用处理。但是,有些国有企业的下属企业,特别是一些电力企业,由于基建投资数额大,银行贷款多,投产后电价政策不到位,造成数额较大的贷款利息无法消化,只好挂账长期待摊费用,以此掩盖当期亏损。 Loan interest accounts long-term prepaid expenses. Long-term deferred expenses, also known as deferred assets, refer to the expenses that the enterprise has spent but the amortization period is over one year (excluding one year), including the expenses of overhauling the fixed assets and the expenditures for renting fixed assets Wait. The “Accounting System for Business Enterprises” (hereinafter referred to as the “System”) clearly stipulates that interests and rents of borrowings that should be borne by the current period shall not be treated as long-term deferred expenses. However, some state-owned enterprises' subordinate enterprises, especially some power enterprises, have to make long-term expenses to be amortized due to the large amount of infrastructure investment, large bank loans and the inability to put into effect the electricity price policy after putting into production. As a result, large amount of loan interest can not be digested. This covers the current loss.