| 借款费用资本化额计算方法探讨 |
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| 引用本文： | 喻建红,赵天明,刘涛. 借款费用资本化额计算方法探讨[J]. 重庆工商大学学报(社会科学版), 2005, 22(3): 44-46 |
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| 作者姓名： | 喻建红 赵天明 刘涛 |
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| 作者单位： | 重庆工商大学,会计学院,重庆,400067;南岸区国家税务局,重庆,400067 |
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| 摘 要： | 现行资本化额的计算方法存在缺陷:第一,会计信息及时性不强;第二,未严格执行责权发生制;第三,资本化率的计算方法欠妥.由此对计算方法进行简化和改进,可以提高会计信息的质量.
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| 关 键 词： | 借款费用 资本化额 会计信息 |
| 文章编号： | 1672-0598(2005)03-0044-03 |
| 修稿时间： | 2004-01-07 |
Discussion on calculation method of loan capitalization |
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| YU Jian-hong,ZHAO Tian-ming,LIU Tao. Discussion on calculation method of loan capitalization[J]. Journal of Chongqing Technology and Business University Social Science Edition, 2005, 22(3): 44-46 |
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| Authors: | YU Jian-hong ZHAO Tian-ming LIU Tao |
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| Abstract: | There are shortcomings in calculation method of capitalization, for example, accounting information is not in time, right and obligation system is not implemented and calculation method of capitalization rate is not perfect. Simplification and improvement of calculation method can raise the quality of accounting information. |
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| Keywords: | loan capitalization accounting information |
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