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.

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资产结构问题与资本结构、股利政策及公司控制权理论这些财务经典理论之间都存在天然的联系。

Asset structure has close correlation with many classical financial theories, for example capital structure, dividend policy and corporate control theory.

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扶轮基金会采用了一种美国财务报告标准，该标准要求非营利性组织将其资产、收入、及支出分成三类净资产。这三类净资产如下。

TRF USES a U. s. financial reporting standard that requires not-for-profit organizations to classify assets, revenues, and expenses into the following three categories of net assets.

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