论文部分内容阅读
实施新准则后,长期借款的核算发生了很大的变化,笔者就长期借款的账务处理方面的变动谈一些看法,特别是针对长期借款利息和利息调整的核算进行阐述。
After the implementation of the new standard, the accounting of long-term loans has undergone great changes. The author makes some comments on the changes in the accounting treatment of long-term loans, especially the accounting for long-term loan interest and interest adjustment.