浅谈固定资产核算对企业所得税的影响探讨-中国学术期刊网 关键词：固定资产；折旧；借款利息资本化；税收收益 [gap=601]key word: Fixed asset; Depreciation; Loan interest capitalization; Tax revenue income
基于208个网页-相关网页
借款利息资本化
Capitalization of loan interest
以上为机器翻译结果，长、整句建议使用 人工翻译 。
第九条在资本化期间内，外币专门借款本金及利息的汇兑差额，应当予以资本化，计入符合资本化条件的资产的成本。
Article9during the period of capitalization the exchange balance on foreign currency borrowings shall be capitalized and shall be recorded into the cost of assets eligible for capitalization.
youdao
应用推荐
模块上移
模块下移
不移动