如何正确使用财务费用科目

• 作 者: 陈爱玲
• 机 构: 武汉三思空间信息有限公司
• 出 处: 时代财会
• 发表日期: 2001年08期
• 关键词: 财务费用 资金占用费 赊销业务 企业筹资 价外费用 资金拆借 其他业务收入 银行手续费 非金融机构 购买方

一、有关利息收支的会计处理。目前,随着市场经济的发展,企业利息收支核算的内容已由原来的银行存贷款利息核算,逐渐扩展到企业与企业之间、企业与主管部门之间的借贷利息核算,而且表现形式渐趋多样化。然而,其一,目前大多数企业将相互间拆借资金的利息计入“财务费用”,笔者认

First, the accounting treatment of interest payments. At present, with the development of market economy, the content of the enterprise’s interest income and expenditure accounting has been calculated from the interest of bank deposits and loans and gradually extended to the loan interest accounting between the enterprise and the enterprise, between the enterprise and the competent department, Diversification. However, one is that at present, most enterprises account for interest on borrowed funds with each other as “financial expenses”