A Discussion on Accounting Confirmation and Quantification in Borrowing Costs;

借款费用是企业会计核算的一个重要组成部分。

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In many business accounting sectors, the confirmation and quantification of the accounting's essential factors will become the focal and difficult point in the accounting theories and practices.

在会计核算诸环节中，会计要素的确认与计量成为会计理论及实务中的重点和难点。

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