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關注：1
2013-05-23 12:21
求翻譯：依照《企業(yè)會計準則》的規(guī)定，為購建固定資產所借入的專門款項，發(fā)生的利息、折價或溢價的攤銷費用和匯兌差額，在同時符合以下條件時予以資本化，計入該項資產的成本：①資產支出已經(jīng)發(fā)生；②借款費用已經(jīng)發(fā)生；③為使資產達到預定可使用狀態(tài)所必要的購建活動已經(jīng)開始。其他的借款利息、折價或溢價的攤銷和匯兌損益差額，計入發(fā)生當期的損益。是什么意思？ 待解決
 懸賞分：1
- 離問題結束還有
依照《企業(yè)會計準則》的規(guī)定，為購建固定資產所借入的專門款項，發(fā)生的利息、折價或溢價的攤銷費用和匯兌差額，在同時符合以下條件時予以資本化，計入該項資產的成本：①資產支出已經(jīng)發(fā)生；②借款費用已經(jīng)發(fā)生；③為使資產達到預定可使用狀態(tài)所必要的購建活動已經(jīng)開始。其他的借款利息、折價或溢價的攤銷和匯兌損益差額，計入發(fā)生當期的損益。
問題補充： |
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2013-05-23 12:21:38
In accordance with the provisions of the "Enterprise Accounting Standards", specifically funds borrowed for acquisition of fixed assets, interest incurred, amortization of discounts or premiums, fees and exchange differences, and meets the following conditions shall be capitalized and included in th
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2013-05-23 12:23:18
In accordance with the corporate accounting standards, the provisions of the acquisition of fixed assets to borrow the money, the interest rates, trade-in or the premium amortization costs and exchange differences, in both of the following conditions to be capitalized, while taking into account that
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2013-05-23 12:24:58
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2013-05-23 12:26:38
In accordance with enterprise accounting guidelines under of provides, for purchased built fixed assets by take into of specifically money, occurs of interest, and discount or premium of assessment pin costs and exchange difference, in while meet following conditions Shi be capital of, meter into th
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2013-05-23 12:28:18
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