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国营建设单位预算内基本建设投资全部由拨款改为贷款后,会计处理相应作了较大改动。现就建设单位会计核算的几个问题的具体做法谈谈个人的理解。一、基建借款利息的核算实行拨改贷后的基本建设借款包括三种类型:
After the budgetary capital construction investment by state-owned construction units has been changed from appropriation to loan, the accounting treatment has been greatly changed accordingly. Now on the construction unit accounting practices of several specific ways to talk about personal understanding. First, the calculation of interest on capital loans The implementation of capital loans after the capital construction loans include three types: