1) The borrowing of foreign capital
借用外资
2) debt finance
外借资金
4) with the aid of foreign capital
借助外国资本
5) the expenses of borrowed funds using for investment
投资借款费用
1.
The thesis compares and analyzes the ways of handling the expenses of borrowed funds using for investment in enterprises under the new and the old tax policies,aiming at giving an analysis to the influence brought to the enterprise income tax accounting in the new and old handle method,so that we can appreciate and grasp the essences of the new accounting system and the new tax policy.
本文就新旧税收政策对企业投资借款费用处理的方法进行对比和分析,并针对新旧处理方法对企业所得税会计带来的影响做出分析,从而更容易和快捷的领会新会计制度和新税收政策的精髓。
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