一、关于“企业以过(搭)桥贷款方式借入的资金专项用于建造高速公路而发生的借款费用”的会计处理问题所谓过桥贷款(B r i d g eLoan),又称搭桥贷款,是一种过渡性的贷款,通常是指中介公司或融资机构在安排中长期融资前,为其服务公司的正常运营而提供所需资金的短期融资。在国内 First, on the “business (bridge) bridge loan borrowed funds earmarked for the construction of expressways and the cost of borrowing” accounting problem The so-called bridge loans (B ridg eLoan), also known as bridge loans, is a A transitional loan generally refers to the short-term financing that an intermediary company or financing agency provides the required funding for the normal operation of its service company before it arranges medium- and long-term financing. domestic