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《广西会计》1990年第三期刊登了张仰光同志题为《关于利息计入方式的浅议》一文(以下简称《张文》)认为:根据马克思关于利息是平均利润一部份的原理,现行视利息为成本构成要素计入产品成本的做法,在理论上缺乏依据,在会计实务上也有许多弊端,有必要改变利息计入方式,即由现行规定的利息计入成本改为用企业税后留利支付,以促进企业改善经营管理。
The third issue of Guangxi Accounting published Comrade Zhang Yanguang’s article entitled “A Brief Discussion on the Mode of Interest Calculation” (hereinafter referred to as “Zhang Wen”) in 1990: According to Marx’s principle that interest is part of the average profit, the current Considering interest as the cost component of product cost into practice, in theory, lack of basis, there are many shortcomings in the accounting practices, it is necessary to change the method of interest calculation, that is, from the current cost of interest included in the cost of the enterprise tax ROLLI payment to promote the improvement of business management.