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目前,企业资金普遍紧张,利息支出已成为很多企业沉重的负担,大家都在多方寻求解决办法。但在审计工作中,笔者发现不少商品流通企业在利息费用的核算上还存在一些问题,影响了会计资料的真实性,不利于企业利息费用的控制。本文就此问题谈谈自己的看法。1.许多企业对“财务费用一利息费用”的核算,采用了管理费用或其他费用的核算办法,即发生时由公司统一核算归集,年终决算时再按经营成果分配到各
At present, corporate funds are generally tense, interest payments have become a heavy burden on many businesses, we are all seeking solutions. However, in the audit, I found that many commodity circulation enterprises in the accounting of interest costs there are still some problems affecting the authenticity of accounting information is not conducive to the control of corporate interest costs. This article talk about your own views on this issue. 1. Many enterprises have adopted the accounting method of management fees or other expenses for the accounting of “financial expense-interest expense”, that is, they are collected uniformly by the Company when they occur, and then distributed according to the operating results at the year-end