专门借款
- 网络Specific borrowing
专门借款-
在对新旧制度及中外会计准则比较研究的基础上，就专门借款的界定、借款费用资本化金额中权数的选择等问题，提出改进意见。
This article give a suggestion on the definition of expenses of borrowed money and the choices of the weight number of capitalized borrowed money by the comparing newly criterion to old one and Chinese criteria to international one of borrowed money expenses .