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《中国农业会计》1991年第5期刊登的黄克京同志《谈谈“加息”和“罚息”的帐务处理》一文(以下简称劳文),认为加息可以进入成本,罚息则由专用基金列支,不能进入成本。笔者赞同罚息不能进入成本的看法;但对加息进入成本存有异议,现就此谈点看法。《国营企业的成本管理条例》第6条规定:财政部“负责全国国营企业的成本管理。”中国人民银行总行
Comrade Huang Kejing of Comrade Huang Kejing published in “China Agricultural Accounting” in the 5th issue of 1991 “talks about the ”accounting for interest rate increases“ and ”punishment interest“ (hereinafter referred to as ”Laboring"). He believes that raising interest rates can enter costs, and penalty rates are Special funds are disbursed and cannot enter costs. The author agrees that the penalty cannot enter the cost view; but there is disagreement on the cost of raising the interest rate, and I would like to share my views on this point. Article 6 of the “Regulations on Cost Management of State-owned Enterprises” stipulates: The Ministry of Finance “is responsible for the cost management of state-owned enterprises throughout the country.” Head Office of the People’s Bank of China