高等教育自学考试本科毕业论文格式要求.docVIP

哈尔滨商业大学自考毕业论文 PAGE II 高 等 教 育 自 学 考 试 本 科 毕 业 论 文 题目： 关于借款费用资本化的探讨 专业： 会计学专业 考号： ××× 姓名： ××× 电话： 哈 尔 滨 商 业 大 学 ××××年××月××日 哈尔滨商业大学自考毕业论文 PAGE I 摘 要 随着社会主义市场经济的发展，企业筹资渠道日益多元化，举债经营日益被人们所认识和运用，促进了企业的经营与发展。《企业会计准则2006》中的《企业会计准则第17号—-借款费用》实施后公司借款费用可予以资本化的范围将扩大，明确了借款费用资本化的计算依据和方法，确保了该准则总体思路的严密性和可操作性。借款费用准则在很多方面有新的突破，并与国际会计准则日趋相同，这对规范借款费用的会计核算，提高会计信息质量，遏制企业利用借款费用资本化来虚增利润的空间。说明新准则下借款费用资本化的实施对企业的影响，揭示关于我国借款费用资本化存在的问题及提出完善我国借款费用资本化存在问题的建议，将助于会计信息的合理、准确，对帮助投资者正确衡量企业的财务状况和经营业绩将起到重要作用。 关键词：借款费用；资本化；一般借款；财务状况；专门借款 Abstract With the development of the socialist market economy, enterprises increasingly diversified fund-raising channels, increasingly leveraged by people understand and apply, and promote the companys business and development. Accounting Standards for Business Enterprises 2006 in the Enterprise Accounting Standard No. 17 - borrowing costs after the implementation of company borrowing costs may be the capital of the scope will be expanded to clear the capital of the borrowing costs are based on and ways to ensure that the criteria The general idea of strict and practical. Criteria for borrowing costs in many ways a new breakthrough, and increasingly the same as the International Accounting Standards, which regulate the accounting treatment for borrowing costs and improve the quality of accounting information, and curb corporate use of capital borrowing costs to the space inflated profits. Under the new guidelines that borrowing costs capitalized on the implementation of the affected enterprises, revealed Chinas borrowing costs on Chinas capital of the existing problems and to improve Chinas capital borrowing costs of the proposed problems, accounting information will be helpful to the reasonable and accurate, The right to help investors assess the financial condition and operating results will play an important role. Keywords：Borrowing costs；Capita