淺談新會計準則下的借款費用,淺談,會計準則,借款,費用 內(nèi)容摘要 企業(yè)在平常運營和生產(chǎn)的時候，總會涉及到向某些金融機構(gòu)借入款項，而這些相干的款項又有許多不同的用處。對于不同用處的款項，企業(yè)的財務工作對于借入這些款項而伴隨產(chǎn)生的費用處理方式也不盡相同。舊的《企業(yè)會計準則》對于這些費用的相干處理條件或者確認及計算的方式?jīng)]有一個比較詳盡、科學的規(guī)范，致使企業(yè)在平常運營和生產(chǎn)時由于這部分項目的處理偏差而導致諸多問題和不便。新的《企業(yè)會計準則》對于這部分相干項目有了比較詳盡、合理的規(guī)范，令企業(yè)能夠有一個比較精準的標桿去實行相干費用的確定、計算以及處理，避免了上面提到的一些狀況，也使國家與這部分相干的稅收狀況得到一個良好的改善。本文從清遠市德恒會計師事務所獲取一定數(shù)量的企業(yè)對于其相關(guān)的借款費用會計計算及處理的資料，對企業(yè)在借款費用會計計算及處理的相關(guān)問題進行闡述與分析，并論述這些問題將對企業(yè)自身和與企業(yè)經(jīng)營相關(guān)的環(huán)境和社會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、會計信息反映方面和企業(yè)管理層決策方面，以及對國家政府稅收方面和社會經(jīng)濟環(huán)境方面等。通過這些影響的論述與分析，將對企業(yè)未來經(jīng)營活動和開拓發(fā)展給予一定的參考和建議。 關(guān)鍵詞：借款費用 稅務時間性差異這個詞不能做為關(guān)鍵詞 字體不對. 企業(yè)管理決策 會計信息真實性 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