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《乡镇企业财务制度》规定:“企业应支付的设备借款利息,工程完工前计入有关固定资产的价值;工程完工后需要支付的利息,采用预提的方式计入该固定资产的价值”。按照该项制度的规定,乡镇企业设备借款的利息是通过
The “Financial System for Township Enterprises” stipulates: “The interest on equipment borrowings payable by an enterprise shall be included in the value of the relevant fixed assets before completion of the project; the interest payable upon completion of the project shall be recorded in the value of the fixed assets in an accrued manner.” According to the provisions of the system, the interest of borrowing equipment for township enterprises is passed