淺談新會(huì)計(jì)準(zhǔn)則下的借款費(fèi)用

淺談新會(huì)計(jì)準(zhǔn)則下的借款費(fèi)用,淺談,會(huì)計(jì)準(zhǔn)則,借款,費(fèi)用 內(nèi)容摘要企業(yè)在平常運(yùn)營(yíng)和生產(chǎn)的時(shí)候，總會(huì)涉及到向某些金融機(jī)構(gòu)借入款項(xiàng)，而這些相干的款項(xiàng)又有許多不同的用處。對(duì)于不同用處的款項(xiàng)，企業(yè)的財(cái)務(wù)工作對(duì)于借入這些款項(xiàng)而伴隨產(chǎn)生的費(fèi)用處理方式也不盡相同。舊的企業(yè)會(huì)計(jì)準(zhǔn)則對(duì)于這些費(fèi)用的相干處理?xiàng)l件或者確認(rèn)及計(jì)算的方式?jīng)]有一個(gè)比較詳盡、科學(xué)的規(guī)范，致使企業(yè)在平常運(yùn)營(yíng)和生產(chǎn)時(shí)由于這部分項(xiàng)目的處理偏差而導(dǎo)致諸多問題和不便。新的企業(yè)會(huì)計(jì)準(zhǔn)則對(duì)于這部分相干項(xiàng)目有了比較詳盡、合理的規(guī)范，令企業(yè)能夠有一個(gè)比較精準(zhǔn)的標(biāo)桿去實(shí)行相干費(fèi)用的確定、計(jì)算以及處理，避免了上面提到的一些狀況，也使國(guó)家與這部分相干的稅收狀況得到一個(gè)良好的改善。本文從清遠(yuǎn)市德恒會(huì)計(jì)師事務(wù)所獲取一定數(shù)量的企業(yè)對(duì)于其相關(guān)的借款費(fèi)用會(huì)計(jì)計(jì)算及處理的資料，對(duì)企業(yè)在借款費(fèi)用會(huì)計(jì)計(jì)算及處理的相關(guān)問題進(jìn)行闡述與分析，并論述這些問題將對(duì)企業(yè)自身和與企業(yè)經(jīng)營(yíng)相關(guān)的環(huán)境和社會(huì)其他方面造成的影響，這些影響包括企業(yè)自身的諸如賦稅方面、會(huì)計(jì)信息反映方面和企業(yè)管理層決策方面，以及對(duì)國(guó)家政府稅收方面和社會(huì)經(jīng)濟(jì)環(huán)境方面等。通過這些影響的論述與分析，將對(duì)企業(yè)未來經(jīng)營(yíng)活動(dòng)和開拓發(fā)展給予一定的參考和建議。關(guān)鍵詞：借款費(fèi)用 稅務(wù)時(shí)間性差異這個(gè)詞不能做為關(guān)鍵詞字體不對(duì). 企業(yè)管理決策 會(huì)計(jì)信息真實(shí)性Abstract Enterprises in the normal operation and production, will always involve to some financial institutions to borrow money, and these are related to the amount of money and there are many different uses. For different use of money, the financial work of the enterprise to borrow these funds and the cost of treatment is not the same. The old accounting standards for business enterprises for these costs to the coherent processing conditions or confirmation and computation without a more detailed, scientific and standardized, resulting in enterprises in normal operation and production due to this part of the project processing bias caused many problems and inconvenience. The new accounting standards for business enterprises for this part of the relevant project get more detailed and reasonable standard, make the enterprise to have a more accurate benchmark to implement the relevant cost definition, calculation and processing, to avoid some of the conditions mentioned above, the state and the relevant tax status also get a good improvement. The from Qingyuan City, de Heng CPA gets a certain number of enterprises for its borrowing costs accounting calculation and processing of information and issues related to enterprise in borrowing costs accounting calculation and processing of description and analysis, and discusses these problems will impact on the enterprise itself and with the enterprise business related to the environment and other aspects of society caused by the. These effects include enterprises such as taxes, accounting information to reflect and enterprise management decision-making aspects, as well as the national government tax and social economic environment and so on. Through the discussion and analysis of these influences, it will give some references and suggestions to the future business activities and development of the enterprises.Key words：Borrowing costs Tax time difference Enterprise management decision Authenticity of accounting information