摘要
在会计核算诸环节中 ,会计要素的确认与计量成为会计理论及实务中的重点和难点。通过分析借款费用的实质及内涵 ,从会计理论及实务的角度 ,探讨了借款费用的会计确认与计量。
In many business accounting sectors, the confirmation and quantification of the accounting's essential factors will become the focal and difficult point in the accounting theories and practices. Through the analysis of the essence and connotation of borrowing costs and from the angle of the accounting theories and practices, this paper discusses the accounting confirmation and quantification in borrowing costs.
出处
《云南财贸学院学报》
2002年第4期99-102,共4页
Journal of Yunnan Finance and Trade Institute
关键词
借款费用
会计确认
会计计量
债务
资本化
Accounting
Borrowing Costs
Accounting Confirmation
Accounting Quantification
