浅议流动资金借款利息计入成本

• 作 者: 李曙光
• 机 构: 桂林绢麻纺织印染厂,
• 出 处: 广西会计
• 发表日期: 1986年06期
• 关键词: 借款利息 流动资金 成本开支范围 产品成本 会计制度 应计 社会主义制度 借入流动资金 集体所有制企业 利息率

当前,学术界对流动资金借款利息计入成本问题进行了讨论。有各种不同的看法:有的认为,按照马克思的经济理论,利息是利润的一部分,不属于成本开支范围,不应计入产品成本。而现行的会计制度和国营企业成本管理条例,则把流动资金借款利息计入产品成本。对这个问题,谈谈自己的一点粗浅看法。我认为,在研究一些经济范畴时,应当区别资本主义制度和社会主义制度的不同情况,进行实质性的研究,才能得出正确的结

At present, the academic community has discussed the issue of the cost of borrowing interest on working capital. There are various views: Some believe that according to Marx’s economic theory, interest is a part of profits and does not fall within the scope of cost. It should not be included in the cost of products. The current accounting system and state-owned enterprise cost management regulations include the interest on working capital borrowings as the product cost. For this issue, talk about yourself a little superficial. In my opinion, when studying some economic categories, it is necessary to distinguish between the different situations of the capitalist system and the socialist system and conduct substantive research before they can come to the correct conclusion.