我国
财政厅于2006年2月15日借款费用准则进行了修改,即<<企业会计准则第17号-借款费用>>,并于2007年1月1日起正式实行其对借款费用的范围,内涵及核算有了更明确的规定,提高了企业会计信息质量,使借款利息核算更规范,文章先通过对新旧准则从各方面进行比较并举例阐述,然后是新准则对企业的影响,最后为对新准则的深思,层层深入,比较探索!(论文需要,因怕自己对专业术语表达不准,急求高手帮忙翻译!!!急,谢谢!)
China's Department of Finance in February 15, 2006 Borrowing Costs revised criteria, that is, <<Accounting Standard for Business Enterprises No. 17 - Borrowing Costs>> and 1 January, 2007 officially introduced its range of borrowing costs, connotation and accounting has been more clearly defined to improve the quality of accounting information of enterprises, so that a more standardize the accounting for interest on borrowings, the article first in all aspects of the old and the new guidelines and an example of comparison, and then the new guidelines is the impact of the enterprise, and finally for food for thought on the new guidelines, layers of depth, more to explore!