神华会计核算制度 .pdf

神华集团有限责任公司会计核算办法 第6 章 借款费用 第7 章借款费用1 7.1 借款费用资本化的开始·································································1 7.2 借款费用资本化的暂停·································································1 7.3 借款费用资本化的停止·································································2 7.4 借款费用资本化的金额·································································2 7.5 特殊借款费用的处理规定·····························································3 第8 章 非货币性交易1 8.1 非货币性交易的定义····································································1 8.2 换入资产的确认与计量································