财政部于2006年2月15日颁布了1项企业会计基本准则及38项企业具体会计准则,这标志着我国企业会计准则体系的基本建成,并逐步实现了与国际会计准则的趋同,真正实现了会计语言的国际化,财务信息的通用化。为正确理解新准则。笔者结合学习体会,拟对新借款费用准则作 On February 15, 2006, the Ministry of Finance promulgated a basic accounting standard for business enterprises and 38 specific accounting standards for enterprises. This marked the basic completion of China’s enterprise accounting standards system and gradually realized the convergence with international accounting standards and truly realized The international accounting language, financial information common. To understand the new guidelines correctly. The author combined with the learning experience, proposed to make new borrowing cost guidelines