| 我国借款费用准则与美国会计准则的比较研究 |
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| 引用本文： | 王振松. 我国借款费用准则与美国会计准则的比较研究[J]. 财会通讯, 2004, 0(6) |
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| 作者姓名： | 王振松 |
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| 作者单位： | 郑州工程学院 河南 |
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| 摘 要： | 本文通过对我国与美国会计准则的比较,系统阐述了有关借款费用的确认、计量、资本化期间,以及披 露等问题,通过比较总结了我国与美国会计准则的区别。
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| 关 键 词： | 借款费用 费用化 资本化 |
A Comparative Study of The Accounting Criterion about Borrowed MoneyExpenses in China and America |
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| Wang Zhensong. A Comparative Study of The Accounting Criterion about Borrowed MoneyExpenses in China and America[J]. Communication of Finance and Accounting, 2004, 0(6) |
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| Authors: | Wang Zhensong |
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| Abstract: | Throngh the comparisons of the accounting standards about borrowed money expenses in our country with these of U.S.M.This text mainly esplain the period of affirmation measurement, capitalizing about borrowed money expenses, and the question of revelation etc,and finally generalizes some differences between the tow accounting standards about borrowed money expenses. |
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| Keywords: | Borrowed money expenses Expensesization Capitalization |
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