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Interest of loan and other related expenses for acquiring fixed assets, and the exchange difference from conversion of foreign currency loan, if incurred before the assets having been put into operation or after been put into operation but before the fina |
中文意思: 在固定资产尚未交付使用或者已投入使用但尚未办理竣工决算之前发生的固定资产的借款利息和有关费用,以及外币借款的汇兑差额,应当计入固定资产价值;在此之后发生的借款利息和有关费用及外币借款的汇兑差额,应当计入当期损益。 |
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