|
| 摘要: |
| 现行资本化额的计算方法存在缺陷:第一,会计信息及时性不强;第二,未严格执行责权发生制;第三,资本化率的计算方法欠妥.由此对计算方法进行简化和改进,可以提高会计信息的质量. |
| 关键词: 借款费用 资本化额 会计信息 |
| DOI： |
| 分类号:F231.4 |
| 基金项目: |
|
| Discussion on calculation method of loan capitalization |
|
YU Jian-hong ZHAO Tian-ming LIU Tao
|
| Abstract: |
| There are shortcomings in calculation method of capitalization, for example, accounting information is not in time, right and obligation system is not implemented and calculation method of capitalization rate is not perfect. Simplification and improvement |
| Key words: loan,capitalization,accounting information |
