1.
Borrowing cost
借款费用,借款成本
2.
Accounting Treatment for Borrowing Expenseof Fixed Assets Special Borrowing;
固定资产专门借款的借款费用的会计处理
3.
Applying Excel to Calculate the Captalization Amount of Loan Expenses;
利用Excel计算借款费用资本化金额
4.
Briefly on The Accounting Principles in Enterprises - Lending Cost;
浅议《企业会计准则——借款费用》
5.
The Main Changs and Effects of the New Loan Expenses Standard;
新借款费用准则的主要变化及其应用效果
6.
On the Using of Conservatism Principle in the Recording of Loan Fee;
试论稳健性原则在借款费用核算中的应用
7.
Exploration on Checking and Capitalization of Capital Construction Loans in Colleges;
高等学校基建借款费用的核算及其资本化探讨
8.
The Analysis of Teaching Content on "Accounting Standards No 17 for Enterprises-Borrowing Costs";
《企业会计准则17号——借款费用》的教学内容探析
9.
New accountant criterion-cost of borrowing to real estateenterprise s influence;
新会计准则中借款费用对房地产企业的影响
10.
On the influence of old new accounting postulates to borrowing costs capitalization;
试析新旧会计准则对借款费用资本化的影响
11.
Changes of Loan Expenses in Enterprise New Accounting Standard;
企业新会计准则关于借款费用的变化解析
12.
Discussion on the Audit on the Borrowing Cost Capitalization for Fixed Asset Investment;
浅议固定资产投资借款费用资本化审计
13.
Effects of Borrowing Costs in the New Corporate Accounting standards on Companies;
新企业会计准则——借款费用对企业的影响
14.
Expenses of Borrowed Funds Using for Investment in Enterprises under the New Tax Policies and the Old Ones;
投资借款费用在新旧税收政策下的比较和思考
15.
The International Comparison and Recognition of "Enterprise Accountant Criterion--Loan Expense";
《企业会计准则——借款费用》的国际比较与认识
16.
Problem Existing in Accounting the Capitalization of Borrowing Expenses;
关于借款费用资本化会计处理存在的两个问题
17.
The Time Amount of the Capitalization of Loan Expenses and the Accounting Example;
借款费用资本化时间金额确认及会计处理范例
18.
A Discussion of Profit Management by Means of Borrowing Costs under New Accounting Standard
新准则下对存在借款费用公司盈余管理的讨论