包括短期借款，比如应付账，以及长期借款的流动部分，比如一笔10年期贷款的最新利息支付。
This is includes both shorter term borrowings, such as accounts payables, along with the current portion of longer term borrowing, such as the latest interest payment on a 10-year loan.
长期借款所支付利息中，生产及使用开始前所发生的，计入固定资产。生产开始后记入财务费用。
The long-term loan interest happening before the production shall be recorded in fixed assets, that after the production shall be recorded in financial expense.
长期借款所支付利息中，生产及使用开始前所发生的，计入固定资产。生产开始后记入财务费用。
The long-term loan interest happening before the production shall be recorded in fixed assets, that after the production shall be recorded in financial expense.
应用推荐