浅析新旧会计准则中借款费用会计处理的差异

通过对新旧《企业会计准则》中借款费用准则的学习和分析，总结了新旧准则中借款费用会计处理的差异。文章侧重于对新旧准则中借款费用资本化的内容、会计处理方法、对企业财务报表的影响三个方面进行对比分析。

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Veröffentlicht in:	经济师 2012 (12), p.139-140
1. Verfasser:	尹春玲
Format:	Artikel
Sprache:	chi
Schlagworte:	借款新旧企业会计准则费用资本化会计处理差异及影响
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description	通过对新旧《企业会计准则》中借款费用准则的学习和分析，总结了新旧准则中借款费用会计处理的差异。文章侧重于对新旧准则中借款费用资本化的内容、会计处理方法、对企业财务报表的影响三个方面进行对比分析。
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source	国家哲学社会科学学术期刊数据库 (National Social Sciences Database)
subjects	借款新旧企业会计准则费用资本化会计处理差异及影响
title	浅析新旧会计准则中借款费用会计处理的差异
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